Tax Messenger
Summaries of key tax and legal developments in legislation and case law and the latest issues affecting human resource management, prepared by B1's experts in Russia
Bank deposits: changes to the temporary procedure for fulfilling obligations to foreign creditors
Effective 4 August 2026, the special procedure established by Presidential Decree No. 95 no longer applies to liabilities relating to deposits held by foreign individuals and Russia-registered structural subdivisions of foreign companies.
06.08.2026
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Redomiciliation 2026: key changes introduced by the final version of Federal Law No. 319-FZ
Draft Law No. 1206580-8 “On Amendments to Article 5 of the Federal Law “On International Companies and International Funds” and Certain Legislative Acts of the Russian Federation” was adopted by the State Duma at the third reading and approved by the Federation Council. Following the legislative process, it was enacted as Federal Law No. 319-FZ dated 4 August 2026. The final version of the Law on Amendments differs significantly from the original draft. We review the key changes introduced by the Law on Amendments, assess their impact on the redomiciliation process, and highlight practical implications for companies.
05.08.2026
Redomiciliation 2026: new rules, opportunities and risks for international companies
Analysis of Draft Law No. 1206580-8: how to secure and maintain international company status amid geopolitical constraints. Having passed its first reading, the Draft Law introduces fundamental changes to the mechanism for the redomiciliation of foreign legal entities to the Russian Federation under Federal Law No. 290-FZ “On International Companies and International Funds”. This publication explores key provisions of the Draft Law, assesses their impact on the redomiciliation process and highlights practical implications for companies currently undergoing or considering redomiciliation to Russia.
08.07.2026
Introduction of amendments to the corporate legislation: declaring a JSC or LLC board member as a removed one
Federal Law No. 237-FZ “On Amendments to the Federal Law ‘On Joint-Stock Companies’ and Certain Legislative Acts of the Russian Federation” (hereinafter, the “Law”) was officially published on 4 July 2026. The Law specifies grounds when a member of the board of directors (supervisory board) of a JSC or LLC will be deemed as removed one before the expiration of his/her term and allows a company to elect new members to fill the vacant seats.
08.07.2026
Overview of the application by Russian arbitration courts of counter-sanctions laws with respect to transactions with ‘unfriendly’ non-residents and parties under their control
On 17 June, the Presidium of the Supreme Court of the Russian Federation approved the thematic review “On Application by Arbitration Courts of Legislation on Special Economic Measures to Protect Russia’s National Interests.” It’s the first comprehensive document that courts will be required to consider in disputes concerning the application of counter-sanctions legislation.
01.07.2026