Articles & Publications
Tax Law
Personal income tax, deductions, VAT, dealings with the tax authority, and tax planning.
Business Splitting Is Dead: What to Do When Revenue Hits 20M
Russia dropped the VAT-free threshold on simplified tax to 20 million in 2026. The reflex is to split the company. In 2026, that reflex triggers an audit.
Key Legislative Changes in Russia from 2026
VAT raised to 22%, minimum wage at 27,093 roubles, new VAT rules for simplified-tax businesses, and anti-fraud protections. What changed and what to do now.
Russian Tax Resident vs Non-Resident: Key Differences
183 days in Russia is the threshold between resident and non-resident. Status is fixed on 31 December and affects your NDFL rate, deductions, and property tax.
Out-of-Court Tax Collection From Individuals: 2025 Rules
The Federal Tax Service has gained the right to collect personal tax debts directly from bank accounts without a court order.
VAT Rate on Simplified Tax: the Hidden Partner Conflict
20 percent with deductions or 5–7 without? Easy math for the accountant. For a multi-founder company, it is a deadlock trigger for every dividend discussion.
Paying Off a Car Loan From Investments: the Tax Trap
A 736,000-rouble car loan, gold on an ОМС account, equities in Sber. Selling all at once would cost 13% in income tax. Here is how we structured the exit.
ASK VAT-3: How the Tax Authority's AI Checks Your Business
ASK VAT-3 is an AI-powered tax control system that analyses returns, bank statements, and external databases. We explain how it detects affiliation, what...
How a 1,000-Ruble Fine Becomes 29,000
A small fine for an old amended return — and suddenly 29,000 rubles are seized from your bank account. We trace the enforcement chain that makes it happen and how to stop it.
VAT on Simplified Tax: New 20M Threshold and Rate Choice
Since 2025, USN businesses with revenue above 60 million rubles must pay VAT. From 2026 the threshold fell to 20 million, affecting most simplified-regime businesses.
Tax on Selling Russian Property as a Non-Resident
A Russian citizen living abroad for more than 183 days a year pays personal income tax at 30% when selling a Russian apartment — against the 13–22% progressive scale for residents.
Selling Securities to Repay a Loan: The Three-Year Rule
Hold listed securities for more than three years and the profit is tax-free under Art. 219.1 of the Tax Code. How the three-year exemption works and its limits.
Self-Employed Status and the Property Tax Deduction
Self-employed individuals do not pay personal income tax (NDFL) — so under the standard scheme they cannot claim the property tax deduction when buying a home.
Insurance Contributions for LLC Directors in 2026
From 2026, LLC directors are deemed to be in employment regardless of a written contract — even for dormant companies. We outline the costs and legal options.
ILI Is Not a Bank Deposit
ILI is not a bank deposit: it carries no DIA protection. If the insurer loses its licence, policyholders typically recover only a fraction of their funds.
Tax on the Sale of a Minor's Property
A property share in a child's name triggers personal income tax on sale — filing and paying the tax falls on the parents as legal representatives.
Personal Income Tax on Real Estate Sales
A grandfather gifted an apartment; the grandson sold before the three-year threshold. When no tax is owed, how deductions work, and what to declare.