The Russian Constitutional Court has issued Ruling No. 41-P dated 25 November 2025 (the “Ruling of the Russian Constitutional Court”) on the relationship between VAT and the price of long-term civil-law contracts.
A new mechanism for monitoring the application of investment tax incentives is being introduced. The amendments are set out in Draft Law, which provides for changes to Parts One and Two of the Russian Tax Code.
The Government’s draft law No. 1026190-8 amending the Russian Tax Code has been put before the State Duma. In addition to the widely known measures it provides for tax administration.
The Government has put before the State Duma its draft law amending the Russian Tax Code. Below we review the proposed new developments affecting specific aspects of key taxes.
