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France Clarifies Suspension of Tax Treaty with Belarus

|Treaty Development|France-Belarus
France-Belarus

The French General Directorate of Public Finance published updated guidance on 18 June 2025 regarding the application of the 1985 income tax treaty with the former Soviet Union as it applies in relations between Belarus and France. The guidance explains that Belarus suspended the application of Articles 7 (Dividends), 8 (Interest), and 11 (Taxation of Income Derived From the Use and Alienation of Property) of the treaty with effect from 1 June 2024 to 31 December 2026. In accordance with the…

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