Branch: No Choice

Permanent Establishments – Deadline is May 19, 2025

As a reminder, the updated Civil Code now allows foreign organizations to conduct business in Belarus through a branch (a separate structural subdivision). For tax purposes, a branch is considered a permanent establishment.

However, there is a nuance: permanent establishments registered before November 19, 2024, due to a foreign organization performing work or services in Belarus, or due to the presence of a construction site, installation, or assembly facility, must either establish a branch or cease operations in Belarus by May 19, 2025.

For more information on how to properly establish a branch in Belarus, please refer to our guide.