The updated list will come into effect on January 1, 2026. The list now includes 12 signs of fraud — six new ones have been added, including large SBP (Fast Payments System) transfers between a client’s own accounts exceeding 200,000 rubles, changing the phone number used to log into online banking, using an atypical internet […]

Previously, the courts dismissed the petition of the Federal Tax Service (FTS) to recognize the debtor as bankrupt, citing that the tax authority had asserted the same claims within the framework of the first bankruptcy case, which had been terminated due to repayment of the debt.  However, the Supreme Court of the Russian Federation indicated […]

Amendments to the Labor Code have introduced new rules for how bonuses are awarded to employees. Under the revised version of Article 135 of the Russian Labor Code, any established bonus system must now clearly define the type of bonuses (annual, quarterly, one-time, etc.), their amount or a transparent method for calculating them, the conditions […]

Starting January 1, 2026, developers will once again face fines for delays in putting residential buildings into operation. This was announced by Deputy Prime Minister Marat Khusnullin. Authorities do not plan to extend the moratorium that has been in place since 2022, which allowed developers to postpone deadlines without penalties due to economic hardship and […]

As of November 24, 2025, amendments to the law have come into force, obligating notaries to actively identify the debts of decedents. Henceforth, after the opening of the inheritance, notaries will send a request to the Central Catalogue of Credit Histories (CCCH) for the purpose of identifying the decedent’s credit history.  Furthermore, according to the […]

On November 19, the Presidium of the Supreme Court of the Russian Federation summarized the practice of arbitration courts in cases involving the attraction of controlling persons to subsidiary liability for the debts of inactive legal entities.  One of the most important innovations is that the Supreme Court of the Russian Federation uses the term […]

The Federal Tax Service of Russia plans to implement the principle of extraterritoriality in the conduct of audits of businesses. The corresponding amendments are included in the draft revisions to the Tax Code.  Under the new system, any authorized tax inspection office will have the right to conduct an audit, not only the office in […]

The Federal Tax Service of Russia has clarified the rules for calculating penalties when filing amended tax returns with additional payments after the statutory deadline. If the taxpayer has a positive balance on their Unified Tax Account (UTA) — that is, an overpayment of other taxes, fees, or insurance contributions — the penalty for late […]

The Bank of Russia has extended the existing restrictions on withdrawing foreign currency from the bank accounts of individuals and companies until March 9, 2026. The relevant resolution has been published on the regulator’s website.  For individuals whose foreign currency account or deposit was opened before March 9, 2022, they are allowed to withdraw up […]