Austria's Ministry of Finance has issued the Decree of 27 June 2024 on the partial suspension of the 2001 tax treaty with Belarus. Belarus suspended Articles 10 (Dividends), 11 (Interest), and 13 (Capital Gains) with effect from 1 Jun 2024 to 31 December 2026. The first part of the Decree provides an overview of the provisions of the treaty that are suspended, including Articles 10, 11, and 13, as well as an overview of the provisions that are not suspended.
The second part of the Decree ex…