Published: 30.06.2026
Germany suspended its double-tax treaty with Belarus effective 1 January 2025. Foreign taxes may be credited against German income tax only where the applicable treaty provides for such a credit or where a basis exists under domestic law.
According to the source, the treaty framework for avoiding double taxation between Germany and Belarus changed on 1 January 2025. This can affect tax calculations, income documentation, and the availability of credits for taxes paid in the other country. The issue primarily concerns Belarusian citizens, workers, and other taxpayers with income or tax obligations in both jurisdictions. It deserves attention when relocating or preparing tax filings because the previous treaty mechanism no longer applies in its former form.