France partially suspended the 1985 tax treaty with Belarus on 8 August 2024.  

France’s General Directorate of Public Finance has issued updated guidance on 18 June 2025, regarding the 1985 income tax treaty with the former Soviet Union as it applies between Belarus and France.

The guidance notes that Belarus suspended Articles 7 (Dividends), 8 (Interest), and 11 (Taxation of Income from Property) of the treaty from 1 June 2024 to 31 December 2026.

Following the principle of reciprocity, France has also suspended these articles for the same period. The guidance also clarified that the benefits of Articles 7, 8, and 11, including reduced withholding tax rates, can no longer be granted. With these Articles suspended, the income is taxed in each State under their domestic laws.

Earlier, France partially suspended the 1985 tax treaty with Belarus on 8 August 2024.