Tax law

In the field of tax law we advise on
  • Transfer pricing
  • Tax consulting regarding real estate purchases
  • Tax consulting regarding financing
  • Taxation of permanent establishments
  • Support in case of external audit by the tax authority
  • And other tax issues
Russia offers relatively low tax rates: corporation tax is 20%, VAT 18%, income tax for residents 13% (flat tax) and dividends are taxed at a maximum of 9%. Furthermore, Russia has some special economic zones, which guarantee further reduced tax rates for companies.

Due to a very formalistic Russian tax and accounting rules, companies should ensure compliance with such rules in order to avoid negative outcomes in the event of external audits by tax authorities.

The rules on transfer pricing have gained vast practical importance for foreign companies active on the Russian market. Since 2014, all foreign trades are subject to transfer price control. This means that e.g. if a British company invoices its Russian affiliate a minimum amount for services or goods, this must be reported to the tax authorities.