Estonia is Terminating the Tax Agreement with Belarus – Double Taxation Risks Possible from 2026
The Estonian government has approved a bill to terminate the double taxation avoidance agreement with Belarus. This decision was a response to Belarus suspending the agreement concerning dividends, interest, and income from the disposal of property. Estonia considered this a violation of international norms and announced its inability to continue with the agreement.
Under the terms of the agreement, a notification of its termination must be sent no later than six months before the end of the calendar year. If Estonia notifies Belarus by the end of June, the agreement will cease to be effective from January 1, 2026.
After the termination of the agreement, income between the two countries will be taxed according to each country's domestic laws. This increases the tax burden and creates a risk of double taxation for both companies and individuals.
Authors: Alexander Antonov, Igor Razduyev, Ekaterina Sushko
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