The tightening of Russia's approach to foreign exchange regulation and control in recent years has led to greater use of criminal law measures to combat capital outflows to foreign jurisdictions. In particular, Article 193.1 of the Russian Criminal Code has been applied more extensively, having remained largely dormant during the first decade following its introduction in 2013.
Federal Law No. 265-FZ of 26 July 2026, ‘On Amendments to Article 12 of the Federal Law “On Personal Data” and Certain Legislative Acts of the Russian Federation’, has been officially published.[
The amendments to the Russian Tax Code introduced by Federal Law No. 18-FZ of 11 February 2026 have laid the groundwork for limiting the amount of tax relief available under certain preferential investment regimes.
The key change is that taxpayers will no longer be held liable for filing 'nil' tax returns after the statutory deadline, as provided for in the new paragraph 3 of Article 119 of the Russian Tax Code. This exemption applies to both individuals and legal entities.
In March 2026, Yana Lantratova, then Chair of the State Duma Committee on Civil Society Development, asked the Federal Antimonopoly Service of Russia (FAS Russia) to investigate major companies over possible ‘wage-fixing’ arrangements.
On 8 March 2026, the President of the Russian Federation signed amendments to Federal Law No. 57-FZ, introducing significant changes to the existing regulatory framework governing foreign investment in business entities of strategic importance to national defence and state security.
This overview summarises the principal tax developments in the fourth quarter of 2025 that are relevant to businesses.
The Criminal Law Practice team of EPAM Law Firm summarizes the results of 2025 and presents an overview of key changes and trends in criminal and criminal procedure legislation.