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Romania Suspends Tax Treaty with Belarus

15 November 2024

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Treaty Development

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Romania-Belarus

Romania has published Order no. 2.412 of 6 November 2024 in the Official Gazette, which provides that the 1997 income and capital tax treaty with Belarus is suspended from 12 November 2024. Belarus suspended the application of certain tax treaty articles with 27 countries with effect from 1 June 2024 to 31 December 2026, including Articles 10 (Dividends), 11 (Interest), and 13 (Capital Gains) of the tax treaty with Romania. The Order does not specify the end date of the suspension, although it was indicated earlier that Romania's suspension of the treaty will be lifted on 1 January 2027, unless...