On August 4, 2026, the President of the Russian Federation signed a Federal Law amending Federal Law No. 160-FZ “On Foreign Investments in the Russian Federation.” The law introduces a mechanism for the judicial termination of a foreign investor’s right to repurchase shares or participatory interests in Russian companies where the business was sold after […]

A new clarification has been issued: Letter of the Ministry of Finance of Russia dated June 23, 2026 No. 03-07-15/5363.  As a reminder, the general rule is as follows: Organizations and individual entrepreneurs are required to apply reduced VAT rates (5% or 7%) for at least 12 consecutive quarters, starting from the tax period in […]

By Ruling No. 305-ES26-4944 of 1 July 2026 in case No. A40-46544/2024, the Judicial Chamber for Economic Disputes of the Supreme Court of the Russian Federation declared a lease of a publicly owned land plot terminated as from the date of adoption of the normative act that precluded the construction of new objects on the […]

The new version of the Federal Law on JSC fixed the concept of a “exiting member of the Board of Directors”: their powers are terminated prematurely in the event of their death; recognition as legally incapable, partially incapacitated, missing or deceased; deprivation of the right to hold certain positions or engage in certain activities or […]

Germany completely suspends the DTT with Russia from January 1, 2027.   The suspension of the DTT is important for individuals and legal entities receiving income in both countries. For Russian tax residents, this means that taxes withheld in Germany will no longer be able to be offset when calculating tax obligations in Russia. As a […]

Thematic Review of the Supreme Court of the Russian Federation No. 11/2026 “On courts’ consideration of cases related to rights to land plots of certain categories of lands withdrawn from circulation and restricted in circulation, and on the use of such plots” (approved by Resolution of the Presidium of the Supreme Court of the Russian […]

On 1 July 2026, the Presidium of the Supreme Court of the Russian Federation approved Thematic Review No. 13/2026 “On Judicial Practice in Cases Relating to Unauthorised Construction”, setting out 32 legal positions.  The Court clarified that the attachment of a non-permanent structure to a building does not amount to the creation of a new […]

By Judgment No. 48-P of 14 July 2026, the Constitutional Court of the Russian Federation declared Article 22.1 of the Law on State Cadastral Valuation inconsistent with the Constitution to the extent that it deprives a good-faith taxpayer – an individual who is not a sole entrepreneur — of the opportunity to challenge an archived […]

In case No. A40-276454/2023 (Ruling No. 305-ES24-22555 (2)), the Judicial Chamber for Economic Disputes of the Supreme Court of the Russian Federation recalled the procedural limits of the powers of a circuit court in a dispute concerning a challenge to a share purchase agreement.  The seller brought a claim for termination of the share purchase […]