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Tax control and appealing its results in Belarus
Belarusian legislation regulates the procedure of tax control actions with two legal acts: Tax Code of the Republic of Belarus (General Part) - Chapter 10 (hereinafter - TC) and Edict of the President of the Republic of Belarus of October 16, 2009 No. 510 "On Improving Control
(Supervision) Activity in the Republic of Belarus" (hereinafter - Edict No. 510).
Current issues of labour migration in Belarus
Labour migration is the relocation of the workforce to other territories with the purpose of employment. Belarusian labour law distinguishes internal and external migration, workers-immigrants and workers-emigrants.
Franchise agreement in Belarus: special requirements
The franchise agreement is becoming more widely used in the activities of business entities in Belarus. Among the advantages that attract potential franchisees the use of already tested business model, consumer recognition, reduction of economic risks, lower advertising costs are pointed out. For franchisors conclusion of a franchise agreement provides an opportunity to develop business at regional level and create new sales channels with minimal financial and time costs.
Corporate disputes in Belarus
In recent years, the number of disputes related to shareholders relations (corporate disputes) has increased. It can be due various reasons: capital accumulation and funds-sharing conflicts between the shareholders, bringing business to insolvency, the desire to sell the business during financial crises or heirs entry into business
Advertising and promotion of medicines and medical products
GRATA International’s specialists of the Pharmaceuticals & Healthcare sector released the product on “Advertising and promotion of medicines and medical products” in the following countries: Belarus, Georgia, Kazakhstan, Moldova, Mongolia, and Uzbekistan.
Land Rights Acquisition by the investor
In accordance with legislation of the Republic of Belarus, there are several (both general and special) options for obtaining rights to a land plot by the investor. In this article we give a summary of the options for the construction of commercial real estate by legal entities and individual entrepreneurs.
Changes in the Tax Code
Since 2022, it has been established that individual entrepreneurs providing services can apply the SST only in limited cases under the law. For example, tourism activities; health care activities; catering services; activities in the field of computer programming. Consequently, individual entrepreneurs providing other types of services (for example, advertising services, consulting services, leasing property) are not entitled to apply the SST and are required to pay income tax. If the individual entrepreneur performs works, then the SST can be applied without restrictions.
Offshore tax in Belarus: from calculation to payment
Working with companies from offshore zones provides additional obligations for Belarusian counterparties and requires certain control.

An offshore zone, for taxation purposes in Belarus, is recognized as a state (territory) that has a preferential tax regime and (or) does not provide for the disclosure and provision of information on financial transactions.
Offshore tax in Belarus and Kazakhstan: from calculation to payment
When dealing with foreign markets, companies interact with companies from different territories, including those from offshore jurisdictions. Many countries have approved their own list of such zones.