AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF BELARUS AND GOVERNMENT OF THE KINGDOM OF BELGIUM

of March 7, 1995

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

Government of the Republic of Belarus and Government of the Kingdom of Belgium,

wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property,

agreed about the following:

Chapter І. Agreement scope

Article 1. Persons to whom the Agreement is applied

This agreement is applied to persons which are residents of one or both Contracting States.

Article 2. Taxes to which the Agreement extends

1. This agreement is applied to the taxes on the income and property levied on behalf of the Contracting State, either its political and administrative divisions, or regional authorities 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 also taxes on property surplus are considered as taxes on the income and property.

3. The existing taxes to which the Agreement extends are, in particular:

a) in case of Belgium:

1. the income tax from physical persons;

2. corporate income tax;

3. the income tax from the legal organizations;

4. the income tax from nonresidents;

5. special collection, similar to the income tax from physical persons;

6. additional extraordinary assignments, including early payments, the additional charges from these taxes and payments, amendments to the income tax from physical persons (further the referred to as "tax of Belgium");

b) in case of Belarus:

1. tax on the income and profit of legal entities;

2. the income tax from citizens;

3. real estate tax;

4. the land tax (further the referred to as "tax of Belarus").

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