Analytics and insights

Presidential Decree No. 377 dated 1 June 2026 amended the temporary procedure for the discharge of obligations to certain foreign creditors established by Presidential Decree No. 95. The list of obligations subject to the special procedure now includes obligations under bank accounts and deposits, i.e. banks’ obligations to return deposits and pay interest to foreign creditors connected with “unfriendly” states.

On 30 March 2026, the Government of the Russian Federation submitted to the State Duma Draft Law No. 1191451-8, which provides for amendments to the Russian Tax Code with respect to VAT on the import into Russia of certain goods from the member states of the Eurasian Economic Union (EAEU) and their subsequent sale.

Federal Laws No. 101-FZ and No. 102-FZ dated 17 April 2026 introduce in Russia the national System for Confirming the Expectation of Goods Deliveries (SPOT). The amendments enter into force on 1 June 2026.

SPOT is a new mechanism for advance control over the import of goods from EAEU member states, which will initially apply only to road transport. The system is aimed at combating the evasion of indirect taxes and increasing the transparency of goods imports.

In practice, the question arose as to whether an action for early termination of trademark protection due to non-use can be filed if the right holder has died but the heir has not yet registered the transfer of rights. The Supreme Court of Russia, in its Ruling No. 300‑ES25‑6531 of 1 November 2025, formulated an approach that resolves this conflict and ensures uniformity of judicial practice.

Acquiring a trademark under a contract does not yet make the buyer its owner. Until the transfer of rights is registered with the Russian Patent Authority Rospatent, the trademark legally remains with the seller. If, during this interim period, the seller goes bankrupt, the asset will most likely fall into the bankruptcy estate—even if the transaction has already been concluded and the agreement has been approved by a court. This conclusion was reached by the Supreme Court of the Russian Federation in its Ruling No. 305-ES25-11634 of February 2, 2026, overturning the decisions of the lower courts, which had previously ruled in favor of the buyer.

On March 8, 2026, Federal Law No. 51-FZ came into force, which significantly expands control over foreign investments in Russia in strategically important sectors.


Now, the regulation applies not only to transactions involving shares of strategic companies, but also to the acquisition of state or municipal property that constitutes fixed production assets used for strategic activities. Additionally, non-profit organizations engaged in strategic activities are now covered by the law if a foreign investor gains control over them or acquires their property worth 25% or more of their book value of assets.

The concerns of many foreigners about losing their migration card after entering Russia may soon become a thing of the past. The Russian Ministry of Internal Affairs has proposed abolishing the migration card effective January 1, 2028, and has submitted a corresponding draft law.

Russian commercial entities (LLCs, JSCs) are obliged to hold ordinary meetings of participants/shareholders once a year. This meeting must specifically include the approval of the company's annual financial results.

In Russian Limited Liability Companies (LLCs), the meeting must be held in the period from March 1 to April 30, 2026.

In Russian Joint Stock Companies (JSCs), the meeting must be held in the period from March 1 to June 30, 2026.