The Ministry of Taxes and Duties of Belarus issued a clarification on the application of the tax treaty to the 1985 Belarus-France income tax treaty on 28 June, 2024.
France has announced that it will suspend articles 7 (dividends), 8 (interest), and 11 (taxation of income from the use and disposal of property) of the treaty, as the provisions of the treaty were not enforced by Belarus. Therefore, when applying the agreement, the reciprocal non-application of articles 7, 8, and 11 by France should be taken into account.
This suspension will take effect from 1 June, 2024, through 31 December, 2026.
