The Russian Constitutional Court instructed that uncertainties in the payment of personal income tax be eliminated when property is exchanged. However, the Court’s position is noticeably broader: property losses cannot be taxed as imputed i...
It
is planned that liability will become more stringent for violating the rules
for operating facilities of critical information infrastructure (CII); it has
been proposed that rules for the retail sale of goods be updated.
The Russian Constitutional Court has adopted Resolution, allowing individuals to register temporarily in apartments that are similar to flats and are not included in the room stock of hotels or other accommodation facilities.
From 1 February 2026, amendments to the Russian Federation Law No. 2300-1 dated 7 February 1992 ‘On Protecting Consumers’ Rights’ have entered into force.
It
is planned that fines be increased with respect to 36 elements of white-collar
crimes, and the list of requirements be expanded for the purpose of control
over foreign investments in a strategic business entity.
From 1 January 2026, the procedure for admitting investors to digital financial assets will change, and an updated risk classification of DFAs has been introduced.
A draft order has been published that will set out the rules governing interactions between IT businesses and universities when entering into educational agreements.
Special
measures extended in public procurement and introduced in the sphere of
protecting consumers' rights; the specific aspects of permission-based activity
will be in effect in 2026 as well.
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