The full document can be viewed by clicking on the attached PDF file.
PIT rates 2025.pdf
The “Delovoy Mir” portal has published an article by an A&T Lawyers specialist Nino Bardzemishvili on the new regulations and consequences regarding stricter liabilities for personal data violations, effective from May 30, 2025. Key changes include: Introduction of turnover-based fines, calculated from a company’s annual turnover, which will significantly affect small and medium businesses. Increased penalties […]
The Kommersant publication has released its annual ranking of Russian law firms for 2025. A&T Lawyers has been traditionally recognized in key practice areas, providing comprehensive protection for both private and corporate clients. A&T Lawyers’ results in the 2025 ranking: Family and inheritance disputes (including property division, divorce, inheritance matters) — Group 2 Property disputes […]
Daria Zhitomirskaya, a lawyer at the Alimirzoev & Trofimov law firm, provides a detailed analysis in her article for “Advokatskaya Gazeta” on claiming additional housing-related expenses from an ex-spouse, which arise beyond standard alimony obligations. The article is beneficial for parents dealing with questions regarding the distribution of mortgage or rental housing expenses after divorce, […]
The procedure for obtaining a tax deduction has become simpler. Now, you can apply for a deduction not only by submitting a tax return using Form 3-NDFL but also through a simplified process via the online service “Personal Taxpayer Account for Individuals.” Under the simplified procedure, in accordance with Article 221.1 of the Tax Code […]
In its official clarification dated April 8, 2025, No. 03-03-06/3/34620, the Ministry states that, according to Article 250 of the Russian Tax Code, non-operating income included in the corporate income tax base includes, among other things, income in the form of gratuitously received assets (work, services), or property rights, except in cases specified in Article […]
Significant amendments are planned to the rules governing the five-year personal income tax (PIT) exemption on the sale of securities and shares held for more than five years (paragraph 17.2, Article 217 of the Russian Tax Code). The proposed legislation would considerably narrow the range of cases eligible for this tax exemption. It is planned […]
Amendments to the Resolution of the Moscow Region Government No. 639/16 dated May 2, 2012, have come into effect, changing the procedure for determining the buyout price of land plots owned by the region or held in undivided state ownership. Under the new rules, if a building, structure, or premises located on a land plot […]
Since May 23, 2025, new rules for granting qualified investor status to individuals will come into force in Russia. The key change is the ability to obtain the status not only based on individual criteria but also through combinations of them. The traditional standalone criteria remain in place: having a financial education or academic degree, […]
In addition to personal and declarable account details, the report also includes: balance on January 01, 2023. sum of all deposits to the account for 2023. sum of all expenses (“debits”) on the account for 2023. balance on December 31, 2023. If there is also a brokerage account, the report shall contain information on such […]