France issued a notice in the Official Gazette regarding the partial suspension of the 1985 tax treaty between France and the former Soviet Union, as it pertains to relations between Belarus and France on 8 August 2024.
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.
Belarus has partially suspended the application of Articles 7 (Dividends), 8 (Interest), and 11 (Taxation of Income from the Use and Disposal of Property) of the treaty, effective from 1 June 2024 to 31 December 2026.
A tax treaty, also known as a Double Tax Agreement (DTA), is a bilateral agreement between two countries designed to prevent double taxation on the income of their citizens. These treaties outline the maximum amount of tax each country can levy on income, capital, estate, or wealth.
