Head of Tax Practice Ivan Tsvetkov discussed the position of the Supreme Court of the Russian Federation and the tax risks involved in hiring self-employed individuals.

From 1 January 2026, tax exemptions for long-term ownership (over 5 years) of shares or stocks in Russian legal entities will be reduced.

The bill proposed by the Ministry of Finance provides for an increase in the maximum amount of fines, as well as an increase in the period for calculating recoverable income.

In an expert commentary for Forbes, Alexey Stanchin, head of the Tax Compliance practice, described in detail the Federal Tax Service's current approach to mitigating circumstances.

This involves expanding the list of ways to serve taxpayers with summonses for questioning, submitting objections online, and conducting inspections and seizures as part of additional tax control measures (ATCM).