{"id":4116,"date":"2026-02-18T18:50:10","date_gmt":"2026-02-18T15:50:10","guid":{"rendered":"https:\/\/opencompanyinbelarus.com\/?p=4116"},"modified":"2026-03-23T14:59:47","modified_gmt":"2026-03-23T11:59:47","slug":"how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide","status":"publish","type":"post","link":"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide","title":{"rendered":"How to Open a Company in Belarus as a Foreigner: Step-by-Step Guide 2026"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/div>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#It_is_a_really_fast_process_to_open_a_company_in_Belarus_in_2026\" >It is a really fast process to open a company in Belarus in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#Who_can_open_a_company_in_Belarus\" >Who can open a company in Belarus<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#Which_business_structure_to_choose\" >Which business structure to choose<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#LLC_Limited_Liability_Company\" >LLC (Limited Liability Company)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#CJSC_Closed_Joint_Stock_Company\" >CJSC (Closed Joint Stock Company)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#Subsidiary_of_a_foreign_company\" >Subsidiary of a foreign company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#Representative_office\" >Representative office<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#Step-by-step_how_company_registration_works\" >Step-by-step: how company registration works<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#Step_1_Company_name_approval\" >Step 1. Company name approval<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#Step_2_Legal_address\" >Step 2. Legal address<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#Step_3_Documents\" >Step 3. Documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#Step_4_Submission_and_registration\" >Step 4. Submission and registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#Step_5_Opening_a_bank_account\" >Step 5. Opening a bank account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#Step_6_Electronic_digital_signature\" >Step 6. Electronic digital signature<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#Taxation_what_to_choose_right_after_registration\" >Taxation: what to choose right after registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#Where_clients_usually_lose_time\" >Where clients usually lose time<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/how-to-open-a-company-in-belarus-as-a-foreigner-step-by-step-guide\/#Frequently_asked_questions\" >Frequently asked questions<\/a><\/li><\/ul><\/nav><\/div>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"It_is_a_really_fast_process_to_open_a_company_in_Belarus_in_2026\"><\/span>It is a really fast process to open a company in Belarus in 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Belarus is one of the few jurisdictions in Eastern Europe where a foreigner can register a company in a single working day. Not a month, not two weeks of queues and apostilles \u2014 one day, if the documents are prepared correctly.<\/p>\n\n\n\n<p>No local partner required. No restrictions based on citizenship. 100% foreign ownership is the norm, not the exception.<\/p>\n\n\n\n<p>That said, there are a few places where people consistently lose time and money. Let&#8217;s go through everything properly.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_can_open_a_company_in_Belarus\"><\/span>Who can open a company in Belarus<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Short answer: almost anyone. Belarusian law makes no distinction between locals and foreigners when it comes to registering a business \u2014 the rights are equal.<\/p>\n\n\n\n<p>A foreign individual aged 18 or above can open a company, as can a foreign legal entity \u2014 as long as it&#8217;s not in the process of liquidation or bankruptcy. A foreigner can also serve as company director, and no work permit is required for that.<\/p>\n\n\n\n<p>One nuance worth knowing: if the sole founder is a foreign company that itself has only one participant, it cannot be the sole founder of a Belarusian legal entity. It sounds more complicated than it is \u2014 in practice it&#8217;s easily resolved by adding a second founder or adjusting the ownership structure slightly.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Which_business_structure_to_choose\"><\/span>Which business structure to choose<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Before registering anything, you need to decide on the legal form. For most foreign investors, there are four realistic options.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"LLC_Limited_Liability_Company\"><\/span><strong>LLC (Limited Liability Company)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The most common choice for small and medium businesses. Minimum share capital is essentially symbolic \u2014 it can be as low as one Belarusian ruble. Between one and fifty participants are allowed, liability is limited to the amount of the contribution, and the founder can also serve as director. Management is flexible and straightforward.<\/p>\n\n\n\n<p>Works well for: trading, services, IT companies, startups, and operational offices of international businesses.<\/p>\n\n\n\n<p><strong>For a detailed breakdown <\/strong>of this structure, see our\u00a0<a href=\"https:\/\/opencompanyinbelarus.com\/eng\/pages\/open-llc-in-belarus\">LLC registration in Belarus<\/a>\u00a0page.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CJSC_Closed_Joint_Stock_Company\"><\/span><strong>CJSC (Closed Joint Stock Company)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Similar to an LLC, but the share capital is divided into shares distributed among a limited circle of shareholders. The key advantage: information about shareholders does not have to be entered into the public register. That gives an extra layer of confidentiality around the ownership structure.<\/p>\n\n\n\n<p><strong>More on this:<\/strong>\u00a0<a href=\"https:\/\/opencompanyinbelarus.com\/eng\/pages\/open-cjsc-in-belarus\">CJSC registration in Belarus<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Subsidiary_of_a_foreign_company\"><\/span><strong>Subsidiary of a foreign company<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Essentially an LLC or CJSC where the sole founder is a foreign company. It&#8217;s a fully independent legal entity \u2014 it operates on its own, signs contracts in its own name, and its liability is separate from the parent. If you&#8217;re an international business opening an operational presence in Belarus, this is typically the right structure.<\/p>\n\n\n\n<p><strong>Full guide:<\/strong>\u00a0<a href=\"https:\/\/opencompanyinbelarus.com\/eng\/pages\/subsidiary-registration-in-belarus\">subsidiary registration in Belarus<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Representative_office\"><\/span><strong>Representative office<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Not a legal entity. Cannot conduct commercial activity \u2014 it can only represent the interests of the parent company, study the market, and build relationships. Registered with the Ministry of Foreign Affairs for up to three years, with the option to extend.<\/p>\n\n\n\n<p>Good for companies that want to test the waters before committing to a full legal entity.<\/p>\n\n\n\n<p>For the vast majority of foreign entrepreneurs,&nbsp;<strong>an LLC is the right call<\/strong>. The rest of this guide focuses on that.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step-by-step_how_company_registration_works\"><\/span>Step-by-step: how company registration works<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_1_Company_name_approval\"><\/span><strong>Step 1. Company name approval<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Before anything else, you need to get the company name approved. This is free \u2014 done through the Unified State Register portal (egr.gov.by), in person, or by email. You can submit up to three name options at once in case some are already taken. The answer comes within one working day.<\/p>\n\n\n\n<p>The name must be in Russian or Belarusian. A foreign-language version can sit alongside it as a transliteration, but it can&#8217;t stand alone. Once approved, the certificate is valid for one month \u2014 after that, you&#8217;d need to reapply.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_2_Legal_address\"><\/span><strong>Step 2. Legal address<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Every company must be registered at a non-residential address. You can rent a real office, or use a virtual address \u2014 both are legally valid and sufficient for registration and receiving official correspondence.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_3_Documents\"><\/span><strong>Step 3. Documents<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>This is where most foreigners lose time, so it&#8217;s worth paying attention.<\/p>\n\n\n\n<p><strong>If the founder is an individual:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Registration application (standard form)<\/li>\n\n\n\n<li>Articles of association \u2014 two printed copies plus an electronic version in .doc or .rtf<\/li>\n\n\n\n<li>Notarised copy of the passport with a certified translation into Russian or Belarusian<\/li>\n<\/ul>\n\n\n\n<p><strong>If the founder is a foreign legal entity<\/strong>, add:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A legalised extract from the commercial register of the country of incorporation, issued within the past year, with a notarised translation<\/li>\n\n\n\n<li>The company&#8217;s founding documents, also legalised and translated<\/li>\n<\/ul>\n\n\n\n<p><strong>On legalisation \u2014 this is the part that catches people out.<\/strong>&nbsp;If your country has signed the Hague Convention, an apostille is enough. For Russia and most CIS countries, no legalisation is needed at all \u2014 a notarised translation is sufficient. For everyone else, consular legalisation is required, which can take several weeks. Check this in advance, or you&#8217;ll end up restarting the clock.<\/p>\n\n\n\n<p>For help with&nbsp;<a href=\"https:\/\/opencompanyinbelarus.com\/eng\/pages\/documents-translation-and-apostille-in-belarus\">document translation and apostille<\/a>, we handle this as part of the registration process.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_4_Submission_and_registration\"><\/span><strong>Step 4. Submission and registration<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Documents are submitted to the executive committee at the location of the company&#8217;s legal address. In Minsk, that&#8217;s the Minsk City Executive Committee.<\/p>\n\n\n\n<p>You can submit in person, through a notary (who sends everything electronically), online via egr.gov.by, or through a representative acting under a power of attorney \u2014 meaning you don&#8217;t have to be in Belarus at all.<\/p>\n\n\n\n<p>Submit before 1:00 PM and the registration certificate is issued the same day. Within five working days, the company is automatically registered with the tax authority, the Social Protection Fund, Belgosstrakh, and the statistics office \u2014 no additional steps needed on your end.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_5_Opening_a_bank_account\"><\/span><strong>Step 5. Opening a bank account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Once you have the registration certificate, you can open a corporate bank account. The main banks that work actively with foreign-owned businesses include Belarusbank, Priorbank, Belgazprombank, MTBank, and Bank BelVEB.<\/p>\n\n\n\n<p>You&#8217;ll need the registration certificate, the stamped articles of association, the director appointment order, and passports of the director and founder. The account is typically opened within one working day. A company can hold accounts at multiple banks simultaneously, including in foreign currency.<\/p>\n\n\n\n<p>One thing to check in advance: some banks require the director to be present in person for the account opening. Others are fine with a power of attorney. It varies by bank, so confirm before you make the trip \u2014 or before you don&#8217;t.<\/p>\n\n\n\n<p><strong>Full details<\/strong>:\u00a0<a href=\"https:\/\/opencompanyinbelarus.com\/eng\/pages\/open-corporate-bank-acc-in-belarus\">opening a corporate bank account in Belarus<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_6_Electronic_digital_signature\"><\/span><strong>Step 6. Electronic digital signature<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The EDS is what lets you manage tax filings and interact with government portals remotely. Without it, every submission means either physically being in Belarus or giving someone a power of attorney for each individual action. It&#8217;s one of those things that seems optional until you realise it isn&#8217;t. Issued through the National Center for Electronic Services.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Taxation_what_to_choose_right_after_registration\"><\/span>Taxation: what to choose right after registration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This decision needs to be made within 20 working days of registration. Miss that window and you&#8217;re on the general tax system by default \u2014 and you can only switch at the start of the following year.<\/p>\n\n\n\n<p><strong>Simplified tax system (STS)<\/strong>&nbsp;\u2014 6% of revenue, no VAT. Available to companies with up to 50 employees and revenue within the established annual threshold. For most small and medium foreign-owned companies, this is the sensible default.<\/p>\n\n\n\n<p><strong>General tax system<\/strong>&nbsp;\u2014 20% corporate income tax, 20% VAT. Mandatory once you exceed the STS limits, or for certain types of activities.<\/p>\n\n\n\n<p><strong>Hi-Tech Park (HTP) resident status<\/strong>&nbsp;\u2014 a separate regime for IT companies: 0% corporate income tax, reduced personal income tax for employees, simplified currency controls, and a range of other advantages. This is a big topic on its own \u2014 we&#8217;ve covered it in detail in our guide to&nbsp;<a href=\"#\">HTP Belarus for foreign IT companies<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Where_clients_usually_lose_time\"><\/span>Where clients usually lose time<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Document legalisation.<\/strong>&nbsp;Not checking the specific requirements for your country&#8217;s documents before starting the process is the single most common reason registrations get delayed by two to three weeks.<\/p>\n\n\n\n<p><strong>The articles of association.<\/strong>&nbsp;The registration authority checks the charter formally \u2014 it doesn&#8217;t take responsibility for the content. Poorly drafted rules around profit distribution or management decisions tend to surface later, usually at the worst possible moment: a dispute between partners, or when someone wants to sell their share.<\/p>\n\n\n\n<p><strong>The tax regime window.<\/strong>&nbsp;The 20 working days after registration go by quickly. A lot of founders focus on getting the company open and forget to file the STS notification. That&#8217;s an expensive oversight.<\/p>\n\n\n\n<p><strong>Accounting.<\/strong>&nbsp;Even if the company has zero activity, you&#8217;re still legally required to file zero reports. For help with this, see&nbsp;<a href=\"https:\/\/opencompanyinbelarus.com\/eng\/pages\/accounting-services-in-belarus\">accounting services in Belarus<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_asked_questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Do I need a local partner to open a company in Belarus?<\/strong><\/p>\n\n\n\n<p>\u00a0No. A foreigner can be the sole founder and own 100% of the company \u2014 no conditions attached.<\/p>\n\n\n\n<p><strong>Do I have to come to Belarus in person?<\/strong>\u00a0<\/p>\n\n\n\n<p>Not for the registration itself \u2014 that can be done through a representative under a notarised power of attorney. For the bank account, it depends on the bank. Some require the director to appear in person; others don&#8217;t.<\/p>\n\n\n\n<p><strong>Can a foreigner be the company director?<\/strong>\u00a0<\/p>\n\n\n\n<p>Yes, without any restrictions. No work permit is required for a foreign national serving as the sole executive body.<\/p>\n\n\n\n<p><strong>What if the company isn&#8217;t doing anything yet?<\/strong>\u00a0<\/p>\n\n\n\n<p>You still need to file zero reports. Accounting obligations apply to all legal entities regardless of activity level.<\/p>\n\n\n\n<p><strong>How much does it cost?<\/strong><\/p>\n\n\n\n<p>\u00a0It depends on the founder&#8217;s citizenship, the chosen structure, and how straightforward the document situation is. The variables are significant enough that the only useful answer is a specific one \u2014 reach out and we&#8217;ll give you a clear picture for your case.<\/p>\n\n\n\n<p><strong>Get in touch with us<\/strong><\/p>\n\n\n\n<p>If you want to talk through your specific situation \u2014\u00a0<a href=\"https:\/\/opencompanyinbelarus.com\/eng\/contacts\">get in touch<\/a>, and we&#8217;ll take it from there. You can also contact us directly here:<strong> info@opencompanyinbelarus.com<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>It is a really fast process to open a company in Belarus in 2026 Belarus is one of the few jurisdictions in Eastern Europe where a foreigner can register a company in a single working day. Not a month, not two weeks of queues and apostilles \u2014 one day, if the documents are prepared correctly. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4156,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31],"tags":[],"class_list":["post-4116","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How to Open a Company in Belarus as a Foreigner: 2026 Guide<\/title>\n<meta name=\"description\" content=\"Step-by-step guide to registering a company in Belarus as a foreign investor. 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