AGREEMENT BETWEEN THE REPUBLIC OF BELARUS AND FEDERAL REPUBLIC OF GERMANY

of September 30, 2005

About avoidance of double taxation concerning taxes on the income and property *

Republic of Belarus and Federal Republic of Germany,

wishing to promote development of mutual commercial ties by elimination of tax obstacles,

agreed about the following:

Article 1 of Person to which the Agreement is applied

This agreement is applied to persons which are residents of one or both contractual states.

Article 2 Taxes to which the Agreement extends

1. This agreement is applied to taxes on the income and property levied on behalf of the contractual state, Earth or regional authority irrespective of method of their collection.

2. All taxes levied from the total amount of the income on the total amount of property or from elements of the income or property, including taxes on the income from property acquisition, taxes on the total amount of the salary paid by the companies and the property increment value duties are considered as taxes on the income and property.

3. The existing taxes to which this agreement extends are, in particular:

a) in the Federal Republic of Germany:

(i) income tax (Einkommensteuer);

(ii) tax on corporations (Korperschaftsteuer);

(iii) capital tax (Vermogensteuer) and

(iv) industrial tax (Gewerbesteuer),

including the additional taxes

(further - "the German tax");

b) in the Republic of Belarus:

(i) tax on the income and profit;

(ii) the income tax from physical persons;

(iii) Real estate tax and

(iv) land tax

(further - "the Belarusian tax").

4. The agreement extends also to any identical or in essence the similar taxes levied after signature date of this Agreement in addition to the existing taxes or instead of them. At the end of every year competent authorities of the Contractual States notify each other if it is necessary in case of application of the Agreement, about the changes made to their tax legislations.

Article 3 General determinations

1. For the purposes of this agreement if other does not follow from context:

a) the term "Federal Republic of Germany" designates the territory of the Federal Republic of Germany, and also area of seabed, its subsoil and waters adjacent to the territorial sea as the Federal Republic of Germany performs the sovereign rights and jurisdiction according to international law and the national legal system for research of the continental shelf and operation of its natural resources there;

b) the term "Republic of Belarus" designates the Republic of Belarus and when using in geographical sense designates the territory which is under sovereignty of the Republic of Belarus and being according to the legislation of the Republic of Belarus and international law being under jurisdiction of the Republic of Belarus;

c) terms "one Contractual State "and" other Contractual State" designate, depending on context, the Federal Republic of Germany or the Republic of Belarus;

d) the term "person" designates physical person and the company;

e) the term "company" designates any legal entity or any organization which is considered as the legal entity for the tax purposes;

f) the terms "company of one contractual state" and "company of other contractual state" designate respectively the company which is directed by the resident of one contractual state, and the company which is directed by the resident of the second contractual state;

g) the term "international delivery" designates any transportation sea or the aircraft operated by the company which actual governing body is in one contractual state, except as specified, when sea or the aircraft is operated only between Items in the second contractual state;

h) the term "citizen" designates:

dd) concerning the Federal Republic of Germany-any German in value of the Fundamental law of the Federal Republic of Germany and any legal entity, society and association receiving the status as such by the legislation existing in the Federal Republic of Germany;

bb) concerning the Republic of Belarus - any physical person having nationality of the Republic of Belarus and any legal entity, society and association receiving the status as such by the legislation existing in the Republic of Belarus;

i) the term designates "competent authority":

dd) in case of the Federal Republic the Germany-federal Ministry of Finance or body to which it delegated the powers;

bb) in case of the Republic Belarus - the Ministry of Taxes and Tax Collection or its plenipotentiary.

2. In case of application of this Agreement by the contractual state, any term which is not determined in it has if other does not follow from context, value which it has by the legislation of this state concerning taxes to which this agreement extends.

Article 4 Resident

1. For the purposes of this agreement the term" the resident of one contractual state" designates any person who by the legislation of this state is subject to the taxation in it based on residence, residence, place of registration, the place of management or any other criterion of similar nature. However this term does not include face, taxable in this state only concerning the income from sources in this state or the property which is in it.

2. If according to Item 1 provisions the physical person is resident of both contractual states, its provision is determined as follows:

a) it is considered resident of that state in which it has permanent housing; if it has permanent housing in both states, it is considered resident of that state in which it has more close personal and commercial relations (the center of vital interests);

b) if the State in which there is center of its vital interests cannot be determined or if it has no permanent housing in one of the states, it is considered resident of that State in which it usually lives;

c) if she usually lives in both States or if she usually does not live in one of them, it is considered resident of that State which citizen it is.

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