俄罗斯经商指南2026

CONTENTS Tax administration and tax controlmeasures51Foreign investors receiving incomefrom Russian sources53 01OUR PROFESSIONALSERVICES IN RUSSIA 02ORGANIZING BUSINESSACTIVITIES 04PEOPLE MATTERS60 Types of business presence7Basic corporate governancerequirements7Corporate law: key matters11Contract law19Intellectual property law:key matters22Data protection and privacy26Financial system27Currency control30Counter-sanctions31 Personal income tax61Social security taxes63Russian labor law64Immigration65 05INCENTIVES, SPECIALTAX REGIMES ANDSUPPORT MEASURES68 Tax incentives for IT companies69Special investment contracts71 06CUSTOMS REGULATIONIN RUSSIA76 03ACCOUNTING AND TAXCOMPLIANCE, REPORTINGREQUIREMENTS 07BROWNFIELDS84Buying an existing business85 Main statutory requirementsfor Russian legal entities35VAT and excise duties40Oil and gas taxes42Transfer pricing44Automation of statutory and taxaccounting and reporting48Tax monitoring49 08FOREIGN UNILATERALRESTRICTIONS(SANCTIONS)88 Implications of foreign sanctionsfor business in Russia89 01OUR PROFESSIONALSERVICES IN RUSSIA We are a leading professional tax and legal services provider inRussia with 4,000+ employees and partners, 11 offices aroundthe country and broad market coverage across all industrysegments. We advise our clients on the latest changes and challenges inthe regulatory and business landscape and offer support withacquisitions and disposals. We also provide advice and guidanceon structuring and managing routine business functions in themost efficient way from a tax and legal perspective. Recent political and market developments in Russia and thewider world have created a great deal of anxiety for shareholdersand company managers, but this is also a time of opportunity.We are confident that, with us on their side, our clients will beideally placed to face present and future challenges and take fulladvantage of new opportunities as and when they arise. YULIA TIMONINA Russia and Belarus Tax, Lawand Business Support Leader yulia.timonina@b1.ru This guide addresses the key areas of law and regulationimpacting investors in Russia. B1 is about endeavoring together with our clients to be the firstin our field, to work as one united team and to be leaders inwhatever we do. In over 35 years in Russia, we have assembled a strong team ofprofessionals with broad expertise and a wealth of experiencein delivering challenging projects. B1 Group is based in 11 cities:Moscow, St. Petersburg, Novosibirsk, Ekaterinburg, Kazan,Krasnodar, Rostov-on-Don, Vladivostok, Chelyabinsk, Samaraand Togliatti. B1 75 Sadovnicheskaya Emb.,Moscow, 115035, RussiaTel.: +7 (495) 755 9700 We help our clients to find the solutions they need, to grow andtransform their businesses and to strengthen their financial andhuman capital. 02ORGANIZING BUSINESSACTIVITIES TYPES OF BUSINESS PRESENCE There are several types of business presence a foreigncompany may have in Russia, depending on theintended scope of activities: ▶New Russian subsidiary or shareholding in anexisting Russian companyA foreign company may establish a subsidiary in Russia. The most common legal forms in Russia area limited liability company (LLC)anda joint stockcompany (JSC)(see below for details). Instead ofestablishing a new legal entity, a foreign companymay also acquire shares in an existing Russian legalentity. A foreign investor (whether a company or anindividual) may hold up to 100% of shares in a Russianlegal entity. ▶Representative office A representative office is considered a subdivision ofa foreign company in Russia rather than a separatelegal entity. It must still be accredited by the Russiantax authorities. The activities of a representative officemust be limited to representing and protecting theinterests of its headquarters in Russia. ▶Branch ▶Simple partnership A branch is not considered a separate legal entity.It must be accredited by the Russian tax authorities.However, in contrast to a representative office,a branch may carry out all or part of the functionsof the foreign head office, including commercialactivities. A foreign entity may conclude a joint activityagreement with a local partner and form a simplepartnership. A simple partnership allows for thepartners’ assets to be pooled for the purpose ofcarrying out joint activities without creating anew legal entity, with one of the partners takingresponsibility for managing the partnership andensuring its statutory compliance. BASIC CORPORATE GOVERNANCE REQUIREMENTS Federal laws are adopted by the Federal Assembly (theRussian parliament) and are applicable throughoutRussia. Core legal rules are codified into special federallaws, or “codes” (e.g., the Civil Code, the Tax Code, theCriminal Code, the Labor Code, the AdministrativeOffences Code, the Family Code, the Land Code, etc.). RUSSIAN LEGAL SYSTEM The Russian legal system is a civil law (codified) system.Unlike common law countries, the main sources oflaw in