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Tax Treaty between Belarus and Lithuania Terminated Effective January 2026

30 January 2025

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Treaty Development

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Belarus-Lithuania

Lithuania's State Tax Inspectorate (STI) issued a release on 29 January 2025 announcing that the 1995 tax treaty with Belarus has been formally terminated. As previously reported, Lithuania published Law No. XV-103 in the Official Gazette on 22 January 2025, which provided for the termination of the treaty. This follows the suspension of several articles of the treaty by Belarus with effect from 1 June 2024, including Articles 10 (Dividends), 11 (Interest), and 13 (Capital Gains). According to the release, the treaty's termination is effective from 1 January 2026. From that date, residents of Lithuania and Belarus will be taxed...