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Lithuania Publishes Synthesized Texts of MLI Impacted Tax Treaties with Austria, Poland, Serbia, the Slovak Republic, Slovenia, and the UK

Lithuania's State Tax Inspectorate (STI) has published synthesized texts of the tax treaties with Austria, Poland, Serbia, the Slovak Republic, Slovenia, and the UK as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI generally applies for the treaties as follows:

2005 Austria-Lithuania Tax Treaty - MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019;
  • with respect to all other taxes levied by Lithuania, for taxes levied with respect to taxable periods beginning on or after 1 July 2019; and
  • with respect to all other taxes levied by Austria, for taxes levied with respect to taxable periods beginning on or after 1 January 2020.

1994 Lithuania-Poland tax treaty - MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to nonresidents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Lithuania and Poland, for taxes levied with respect to taxable periods beginning on or after 1 July 2019.

2007 Lithuania-Serbia tax treaty - MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Lithuania and Serbia, for taxes levied with respect to taxable periods beginning on or after 1 July 2019.

2001 Lithuania-Slovak Republic tax treaty - MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Lithuania and the Slovak Republic, for taxes levied with respect to taxable periods beginning on or after 1 July 2019.

2000 Lithuania-Slovenia tax treaty - MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to nonresidents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Lithuania and Slovenia, for taxes levied with respect to taxable periods beginning on or after 1 July 2019.

2001 Lithuania-United Kingdom tax treaty - MLI applies:

  • in the United Kingdom and Lithuania, for taxes withheld at source, from 1 January 2019;
  • with respect to all other taxes levied by Lithuania, for taxes levied with respect to taxable periods beginning on or after 1 July 2019; and
  • in the United Kingdom, from 1 April 2020 for corporation tax and from 6 April 2020 for income tax and capital gains tax.

MLI synthesized texts of Lithuania's tax treaties can be found on the STI tax treaty webpage.

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