On June 27, the traditional SPB Legal Day event was held, which brings together representatives of the legal community and business on one platform. Within the framework of round tables, the participants discussed the current trends of legal disputes and ways of interaction between business and state authorities.

Partner, Tax Compliance attorney Andrey Solomyanyi told about the problems of transferring tax liabilities of foreign companies during reorganization. 

Our expert noted that some of the foreign companies left Russia earlier and did not feel strong losses, while others are still in a state of uncertainty. Some of the companies simply cease their operations, while the rest either sell their business to Russian buyers or split it up. 

Andrei Solomyanny reminded that the «exit» tax is now 15% of the market value of assets, and there are also special payment rules. A topic worth paying attention to is the risks of reorganization. They may arise both for the reorganized company and its legal successors. These risks are primarily tax risks. Among them: imputation of illegal optimization scheme, increase of tax payments and recharacterization of payments.

The expert, first of all, recommended taking an inventory of the company's tax provisions and liabilities. In addition, it is important to assess risks before reorganization and comply with stationary restrictions. One should also be prepared for the consequences: the attention of the tax authorities is bound to increase, and the legal successor will fulfill the obligations of the reorganized company to pay taxes and fees.