Dividend Payments Under New Rules

Effective from July 24, 2025, changes come into force regarding the application of a special restrictive measure concerning the payment of profit and/or dividends to foreign persons from "unfriendly" countries.

Dividend payments are now subject to a special permit.

 

Permanent Establishments: Time for Foreign Entities to Decide

Foreign entities with a registered permanent establishment (for tax purposes) due to their business activities in the Republic of Belarus have less than a month left to decide on the future format of their operations in the country.

Introducing: the Branch of a Foreign Legal Entity

Starting November 2024, the options for Foreign Legal Entities to establish a presence and conduct business operations in Belarus will expand. Introducing: the Branch of a Foreign Legal Entity.

Learn about what you need to know regarding Foreign Legal Entity Branches in the context of upcoming changes to the Civil Code in our experts’ latest publication.