Tax Messenger
Summaries of key tax and legal developments in legislation and case law and the latest issues affecting human resource management, prepared by B1's experts in Russia
Protection against layoffs after resumption of employment
A federal law published on 25 April 2026 amends Article 179 of the Russian Labor Code in order to give an additional social guarantee to citizens who have served on special missions at a time of mobilization, martial law or war by granting them a privilege of retaining employment despite staff reductions.
27.04.2026
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Russia’s “talent visa” applications opened on 15 April 2026
Russia has launched a special migration program for foreign nationals that are deemed of interest to our country. Visa applications will be assessed by the program operator and the Ministry of Internal Affairs. Successful applicants and their family members will receive a one-year “talent visa.”
21.04.2026
Simplified procedure for SMEs applying reduced insurance contribution rates
On 14 April 2026, a tax bill passed its third and final reading in the State Duma. The bill introduces a series of changes to the Russian Tax Code for small and medium enterprises (SMEs).
15.04.2026
No more taxable income in form of material gain from purchase of shares at IPOs: Bank of Russia Directive issued
On 5 March 2026, the Russian Ministry of Justice registered Bank of Russia Directive No. 7246-U dated 21 November 2025 “On the Procedure for Determining the Market Price of Securities, the Estimated Price of Securities, and the Procedure for Determining the Permissible Range of Fluctuations in Market Price for the Purposes of Chapter 23 of the Tax Code of the Russian Federation”.
01.04.2026