Romania’s government approved a memorandum on 18 September 2024 suspending the 1997 income and capital tax treaty with Belarus.
This decision comes in response to Belarus’s suspension of specific articles of its tax treaties with 27 countries, including Romania, from 1 June 2024 to 31 December 2026.
Romania’s suspension of the treaty is set to be lifted on 1 January 2027 unless Belarus changes its suspension.
The suspended articles include Article 10 (Dividends), Article 11 (Interest), and Article 13 (Capital Gains) of the treaty with Romania.
Earlier, Belarus published Council Resolution No. 164, dated 7 March 2024, in the Official Gazette. This resolution outlines two primary measures aimed at countries that have imposed sanctions on Belarus.
