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
Overview of the application by Russian arbitration courts of counter-sanctions laws with respect to transactions with ‘unfriendly’ non-residents and parties under their control
On 17 June, the Presidium of the Supreme Court of the Russian Federation approved the thematic review “On Application by Arbitration Courts of Legislation on Special Economic Measures to Protect Russia’s National Interests.” It’s the first comprehensive document that courts will be required to consider in disputes concerning the application of counter-sanctions legislation.
01.07.2026
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Overview of regulatory amendments for transactions involving strategically important companies
Federal Law No. 51-FZ dated 8 March 2026 introduced amendments to Federal Law No. 57-FZ “On the Procedure for Foreign Investment in Companies of Strategic Importance for National Defense and State Security” (Law No. 57-FZ), most of which will take effect on 7 June 2026.
02.06.2026
Risk-free reorganization: refining the mechanism for protecting creditors’ rights
A draft law to amend Article 60 of the Civil Code of the Russian Federation (the “Draft Law”) published in May 2026 modifies the mechanism for protecting creditors in corporate reorganizations. The Draft Law is based on the legal position of the Constitutional Court of the Russian Federation set forth in Ruling No. 17-P of 24 March 2026.
25.05.2026
New sector-specific rules adopted for categorizing critical information infrastructure in financial services
On 6 February 2026, the Russian Government adopted Decree No. 92, establishing sector-specific rules for categorizing critical information infrastructure (CII) in the banking sector and other segments of the financial market. The new regulation, which entered into force on 15 February 2026, requires CII entities to take immediate compliance actions.
11.02.2026
Extended producer responsibility (EPR): what has changed since 1 January 2026 and how it affects businesses
Federal Law No. 495-FZ of 28 December 2025 “On Amendments to Article 29¹ of the Federal Law ‘On Production and Consumption Waste’ and Certain Legislative Acts of the Russian Federation” (“Law No. 495-FZ”) was enacted on 31 December 2025 to introduce the new EPR transition timeline for importers from non-EAEU countries.
14.01.2026