Analytics and brochures

From 1 January 2026, the procedure for admitting investors to digital financial assets will change, and an updated risk classification of DFAs has been introduced.

Changes in the regulation of the register of Russian software have been adopted.

A draft order has been published that will set out the rules governing interactions between IT businesses and universities when entering into educational agreements.

Аmendments have been adopted to the rules governing the accreditation of companies in the IT sector.

The Commercial Court for the City of Moscow has published its judgment dated 8 December 2025 in case concerning a dispute between the Russian Federal Tax Service and PJSC Vimpel-Communications on whether to invalidate a decision of the tax authority issued following a transfer pricing audit.

Appeals have been filed with the Russian Supreme Court in two cases concerning increased coefficients of land tax applied in order to accelerate residential development.