The dividends, interest, and capital gains articles of the tax treaty between Austria and Belarus have been suspended until December 31, 2026.
Earlier in March, Belarus issued a notice suspending Articles 10, 11, and 13 of the tax treaty with effect from June 1, 2024. Taking note of the suspension, the Austrian government, on June 27, 2024, issued a decree suspending the said articles of the tax treaty to ensure a uniform approach to the application of the tax treaty.
With respect to Belarus, the suspension is effective from June 1, 2024, to December 31, 2026. With respect to Austria, the suspension is effective from June 28, 2024, to December 31, 2026.
In general, the allocation of taxation rights between Austria and Belarus under the tax treaty remains unaffected, with the exception of Articles 10, 11, and 13 of the tax treaty.