International Double Taxation Agreements

International Double Taxation Agreements


Double taxation avoidance agreements currently in force in Lithuania:

  Agreement between the Republic of Lithuania and Ratified by Lithuania In effect   since    Modified by the MLI since
1 Armenia 2000 11 21 2002 01 01  
2 Austria 2005 10 13 2006 01 01 2019 01 01
3 Azerbaijan 2004 07 13 2005 01 01  
4 Belarus 1995 11 28 1997 01 01  
5 Belgium 1999 07 08 2004 01 01  
6 Bulgaria 2006 11 16 2006 12 27  
7 Canada 1997 01 21 1998 01 01  
8 China 1996 09 24 1997 01 01  
9 Croatia 2000 11 21 2002 01 01  
10 Cyprus 2014 03 27 2015 01 01  
11 Czech Republic 1995 01 26 1996 01 01  
12 Denmark 1993 11 30 1994 01 01  
13 Estonia  2005 12 15 2006 01 01  
14 Finland 1993 11 30 1994 01 01  
15 France 1997 11 04 1997 01 01 2019 01 01
16 Greece 2002 11 20 2006 01 01  
17 Georgia 2004 01 15 2005 01 01  
18 Germany 1997 11 04 1995 01 01  
19 Hungary 2004 09 21 2005 01 01  
20 Iceland 1998 10 20 2000 01 01  
21 India 2012 06 21 2013 01 01  
22 Ireland 1998 05 12 1999 01 01  
23 Israel 2006 11 16 2007 01 01 2019 01 01
24 Italy 1996 08 21 2000 01 01  
25 Japan 2017 07 13 2019 01 01  
26 Kazakhstan 1997 11 11 1998 01 01  
27 Kyrgyz 2008 12 16 2014 01 01  
28 Korea 2007 06 07 2008 01 01  
29 Kuwait 2014-04-29 2018-01-01  
30 Latvia 1994 07 04 1995 01 01  
31 Luxembourg 1995 02 12 2007 01 01  
32 Macedonia 2008 04 17 2009 01 01  
33 Malta 2003 12 16 2005 01 01  
34 Mexico 2012 10 03 2013 01 01  
35 Moldova 1998 06 23 1999 01 01  
36 Netherlands 2000 06 29 2001 01 01  
37 Norway 1993 11 30 1994 01 01  
38 Poland 1994 07 04 1995 01 01 2019 01 01
39 Portugal 2002 11 20 2004 01 01  
40 Romania 2002 06 12 2003 01 01  
41 Russia 2000 06 29 2006 01 01  
42 Serbia 2008 04 17 2010 01 01 2019 01 01
43 Singapore 2004 05 11 2005 01 01  
44 Slovakia 2002 10 31 2003 01 01 2019 01 01
45 Slovenia 2000 12 20 2003 01 01 2019 01 01
46 Spain 2003 12 02 2004 01 01  
47 Sweden 1993 11 30 1994 01 01 2019 01 01
48 Switzerland 2002 11 20 2003 01 01  
49 Ukraine 1997 01 21 1998 01 01  
50 United Arab Emirates 2014 03 27 2015 01 01  
51 United Kingdom of Great Britain and Northern Ireland 2002 10 31 2002 01 01 2019 01 01
52 USA 1999 12 23 2000 01 01  
53 Uzbekistan 2002 11 13 2003 01 01  
54 Turkey 1999 07 08 2001 01 01  
55 Turkmenistan 2014 03 27 2015 01 01  

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)

Synthesized texts of the MLI and the Double Taxation Agreements


    Synthesized texts between Lithuania and Application since
  Austria 2019 01 01
  France 2019 01 01  
  Israel 2019 01 01
  Poland 2019 01 01
  Serbia 2019 01 01
  Slovakia 2019 01 01
  Slovenia 2019 01 01
  Sweden 2019 01 01
  United Kingdom 2019 01 01