Alerts
21April2026
Applying the Estimated Method for Calculating Corporate Profit Tax: the Supreme Court’s New Approach
The Russian Supreme Court has published the Ruling of its Judicial Chamber for Economic Disputes dated 31 March 2026. By this Ruling, judicial decisions adopted by lower courts in favour of Vokforce LLC were overturned with respect to corporate profit tax.
13March2026
Foreign investment has entered a new level of regulation
Amendments have been adopted to Federal Law ‘On the Procedure for Foreign Investments in Business Entities of Strategic Importance for National Defence and State Security’.
26February2026
Property losses must not be taxed as imputed income
The Russian Constitutional Court instructed that uncertainties in the payment of personal income tax be eliminated when property is exchanged. However, the Court’s position is noticeably broader: property losses cannot be taxed as imputed income.
06February2026
Registering in apartments
The Russian Constitutional Court has adopted Resolution, allowing individuals to register temporarily in apartments that are similar to flats and are not included in the room stock of hotels or other accommodation facilities.
29January2026
From 1 February 2026, amendments to the Law on Protecting Consumers’ Rights have taken effect
From 1 February 2026, amendments to the Russian Federation Law No. 2300-1 dated 7 February 1992 ‘On Protecting Consumers’ Rights’ have entered into force.
26January2026
New rules on investors accessing digital financial assets (DFAs)
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.
20January2026
Rules for maintaining the register of Russian software: what will change?
Changes in the regulation of the register of Russian software have been adopted.
16January2026
3% of tax savings to universities: specific rules published for IT companies to enter into and implement educational agreements
A draft order has been published that will set out the rules governing interactions between IT businesses and universities when entering into educational agreements.
16December2025
New requirements for accrediting IT companies
Аmendments have been adopted to the rules governing the accreditation of companies in the IT sector.
11December2025
A transfer pricing audit: the commercial court’s position and practical recommendations
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.
05December2025
Increased Land Tax to Accelerate Development: Awaiting the Position of the Russian Supreme Court
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.
27November2025
The price of long-term contracts is changing as a result of a VAT increase: the position of the Russian Constitutional Court and practical recommendations
The Russian Constitutional Court has issued Ruling No. 41-P dated 25 November 2025 (the “Ruling of the Russian Constitutional Court”) on the relationship between VAT and the price of long-term civil-law contracts.