Kommersant has published an article by AT Senior Partner Sergey Alimirzoev titled “Inheritance with a Foreign Accent.” When a business and real estate are located in Russia while the heirs live abroad, transferring capital is no longer a purely domestic matter. Several legal systems have to be taken into account at the same time. The […]

On 2 September 2026, the UK’s Office of Financial Sanctions Implementation (OFSI) published its decision on a fine imposed on Citibank’s London branch (the decision itself was taken on 11 August). The bank processed 970 payments totalling £19.7 million involving persons on the sanctions list. The largest block — 328 payments of approximately $7.2 million […]

The owner of frozen assets in the United Kingdom, the EU, the United States or Switzerland has two distinct instruments that are frequently confused. A licence authorises a specific transaction while the person remains on the sanctions list. Delisting removes the person from the list altogether. The choice depends on whether the objective is to […]

A person is recognised as a Russian tax resident if he or she has spent at least 183 calendar days in Russia during any consecutive 12-month period. This rule is convenient for calculations during the year — for example, when determining the personal-income-tax rate on a payment of income. The final residence status for a […]

On 1 September the Bank of Russia prolonged for a further six months the restrictions on the dispensation of cash foreign currency. A citizen whose foreign-currency account or deposit was opened before 9 March 2022 may receive in cash no more than the balance standing on that date and in any event no more than […]

An estate is opened only after the death of the testator. Until six months have elapsed and the heirs have obtained a certificate of inheritance, the asset has no person with final authority to dispose of it. At the same time, the compulsory share is received by the testator’s minor children, the disabled spouse, parents […]

Parties submit replies from ChatGPT, GigaChat and DeepSeek to court in an attempt to prove income, the sale of counterfeit goods or the meaning of a settlement agreement. Courts reject such materials: neither the data source nor the logic of the response can be verified. This approach was taken in trademark disputes (case No. A51-16042/2024), […]

On 3 September 2026, the UK Foreign, Commonwealth & Development Office published a correction to the sanctions entry concerning Ozon Bank. The entry itself states that the bank was added to the UK sanctions list on 6 August 2026. The notice confirms the measures applicable to it, including an asset freeze, restrictions on trust services, […]

As of September 1, 2026, Russia’s new law comprehensively regulating digital currencies, digital rights, and crypto market participants has come into effect.  One of the key changes is the possibility of using cryptocurrencies and stablecoins for cross-border payments under foreign trade agreements. Such transactions will be subject to standard currency control procedures and AML/CFT requirements. […]