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.

Counterparties of offshore companies are required to comply with additional requirements that are provided for by national legislation.

Within the framework of the tax law committee, a team of partners, leading lawyers and heads of tax practices of GRATA International prepared a brief overview of the legal regulation of offshore tax in Belarus and Kazakhstan, including:

• which countries and territories are classified as offshore zones;
• in what amounts and in what order such a fee should be paid;
• cases when the offshore fee is not paid.

We hope our material will be useful for you. We are also ready to consider your questions.