Tax Treaties

Key objectives of the double taxation avoidance agreements are as follows:

  • ensuring legal certainty for investors;
  • prevention of tax evasion.

Double taxation avoidance agreements currently in force in Lithuania:

  Agreement between the Republic of Lithuania and Ratified by Lithuania Published in official gazette
or in law register
In effect since
1 Armenia 2000 11 21 2000 Nr. 108-3431 2002 01 01
2 Austria 2005 10 13 2005 Nr. 128-4604 2006 01 01
3 Azerbaijan 2004 07 13 2004 Nr. 126-4535 2005 01 01
4 Belarus 1995 11 28 1996 Nr. 65-1536 1997 01 01
5 Belgium 1999 07 08 1999 Nr. 82-2419 2004 01 01
6 Bulgaria 2006 11 16 2007 Nr. 2-69 2006 12 27
7 Canada 1997 01 21 1997 Nr. 10-181 1998 01 01
8 China 1996 09 24 1996 Nr. 105-2399 1997 01 01
9 Croatia 2000 11 21 2000 Nr. 108-3432 2002 01 01
10 Cyprus 2014 03 27 2014 Nr. 2014-04304 2015-01-01
11 Czech Republic 1995 01 26 1995 Nr. 75-1749 1996 01 01
12 Denmark 1993 11 30 1994 Nr. 17-274 1994 01 01
13 Estonia (New) 2005 12 15 2006 Nr. 5-137 2006 01 01
14 Finland 1993 11 30 1994 Nr. 18-292 1994 01 01
15 France 1997 11 04 1997 Nr. 106-2675 1997 01 01
16 Greece 2002 11 20 2002 Nr. 95-4096 2006 01 01
17 Georgia 2004 01 15 2004 Nr. 30-961 2005 01 01
18 Germany 1997 11 04 1997 Nr. 106-2674 1995 01 01
19 Hungary 2004 09 21 2004 Nr. 151-5474 2005 01 01
20 Iceland 1998 10 20 1999 Nr. 10-215 2000 01 01
21 India 2012 06 21 2012 Nr. 85-4455 2013 01 01
22 Ireland 1998 05 12 1998 Nr. 51-1401 1999 01 01
23 Israel 2006 11 16 2007 Nr. 2-70 2007 01 01
24 Italy 1996 08 21 1999 Nr. 53-1707 2000 01 01
25 Kazakhstan 1997 11 11 1997 Nr. 106-2677 1998 01 01
26 Kyrgyz 2008 12 16 2009 Nr. 8-271 2014 01 01
27 Korea 2007 06 07 2007 Nr. 74-2925 2008 01 01
28 Latvia 1994 07 04 1995 Nr. 13-297 1995 01 01
29 Luxembourg 1995 02 12 1995 Nr. 70-2511 2007 01 01
30 Macedonia 2008 04 17 2008 Nr. 50-1848 2009 01 01
31 Malta 2003 12 16 2004 Nr. 30-960 2005 01 01
32 Mexico 2012 10 03 2012 Nr. 119-5980 2013 01 01
33 Moldova 1998 06 23 1998 Nr. 74-2137 1999 01 01
34 Netherlands 2000 06 29 2000 Nr. 59-1757 2001 01 01
35 Norway 1993 11 30 1994 Nr. 17-275 1994 01 01
36 Poland 1994 07 04 1995 Nr. 84-1905 1995 01 01
37 Portugal 2002 11 20 2002 Nr. 111-4900 2004 01 01
38 Romania 2002 06 12 2002 Nr. 57-2299 2003 01 01
39 Russia 2000 06 29 2000 Nr. 108-3433 2006 01 01
40 Serbia 2008 04 17 2008 Nr. 50-1849 2010 01 01
41 Singapore 2004 05 11 2004 Nr. 112-4168 2005 01 01
42 Slovakia 2002 10 31 2002 Nr. 104-4620 2003 01 01
43 Slovenia 2000 12 20 2000 Nr. 108-3433 2003 01 01
44 Spain 2003 12 02 2004 Nr. 15-459 2004 01 01
45 Sweden 1993 11 30 1994 Nr. 17-276 1994 01 01
46 Switzerland 2002 11 20 2002 Nr. 111-4901 2003 01 01
47 Ukraine 1997 01 21 1997 Nr. 11-207 1998 01 01
48 United Arab Emirates 2014-03-27 2014 Nr. 2014-04305 2015-01-01
49 United Kingdom of Great Britain and Northern Ireland 2002 10 31 2002 Nr. 13-485 2002 01 01
50 USA 1999 12 23 1999 Nr. 110-3209 2000 01 01
51 Uzbekistan 2002 11 13 2002 Nr. 109-4808 2003 01 01
52 Turkey 1999 07 08 1999 Nr. 82-2420 2001 01 01
53 Turkmenistan 2014-03-27 2014 Nr. 2014-04307 2015-01-01

Commentaries on the model double taxation avoidance agreement applied in Lithuania have been published on the website of the State Tax Inspectorate under the Ministry of Finance.

Last updated: 20-08-2015