What tax benefits are provided for foreign companies carrying out their activity within the territory of the Russian Federation?

Taxation of legal entities whose founders are considered to be foreign organizations is carried out in accordance with the requirements of the Tax Code of the Russian Federation in the procedure analogous to taxation of income of legal entities whose founders are considered to be Russian organizations and citizens.

The only difference in taxation for a foreign founder shall be the situation connected with payment of dividends. So, owners – Russian organizations or individual persons – tax residents shall pay the tax at the rate of 9%, foreign citizens or foreign companies – 15%, unless otherwise specified by international contracts.

Benefits on VAT in the part of premises lease are provided for branches and representative offices of foreign companies.

This rule is used in cases when analogous procedure in relation to Russian organizations being accredited in the foreign country is provided by the laws of the corresponding foreign country, or such rule is provided by the international contract (agreement) of the Russian Federation.

 

©Professional consultation of the “RosCo” company

Date of foundation
company «ROSCO»
2004
Membership in professional organizations:
SRO NP «Audit Chamber of Russia»
(Certificate No 1809 dated 28.12.2009)
Chamber of Tax
Consultants
(Certificate No 78)
NP «Partnership of RSE»
(Russian Society of Evaluators)
Membership in public association:
Moscow Chamber
of Commerce and Industry
(Certificate No 123-973 dated 21.12.2009)
Non-Profit
Partnership of Turkish Entrepreneurs (RTIB)
Ratings:
A++1+++1++[%]
(as per the results of 2009 -
А++1+++1+[%])
Company
is included in the register of reliable enterprises of Moscow
Certificates of conformity:
Certificate of conformity to the requirements of GOST R ISO 9001-2008 (ISO 9001:2008)
Professional
liability
is insured