Austria’s Federal Ministry of Finance issued Decree No. 2024-0.459.298 in response to Belarus’ decision to suspend certain articles of the Austria-Belarus Income and Capital Tax Treaty on 27 June, 2024.
The decree addresses Belarus’ unilateral suspension of Articles 10, 11, and 13 via a verbal note on 27 March, 2024.
Austria’s decree states that the suspension of these treaty provisions – which cover dividends, interest, and gains from the alienation of property – will be effective from 28 June 2024 to 31 December 2026.