Offshore Duty

The rate is 15%. The objects are as follows:

• transfer of funds by the resident of the Republic of Belarus to the non-resident of the Republic of Belarus registered in any offshore area, or to any other person under the obligation to such non-resident, or to the account opened in the offshore area;
• fulfillment of any obligation in non-monetary form to the non-resident of the Republic of Belarus registered in any offshore area;
• transfer, in compliance with the legislation, of any proprietary rights and/or obligations as a result of change of persons of any commitment to which the resident of the Republic of Belarus and non-resident of the Republic of Belarus registered in any offshore area are the parties.