Published 18 May 2026, Synergy Audit
Control over the value of real estate in transactions between related parties
In Thematic Review No. 2/2026, the Supreme Court of the Russian Federation confirmed the right of the tax authorities to control the value of real estate acquired from related parties.
For this purpose, the tax authorities engage independent valuers.
For real estate transactions between related parties, we recommend supporting the market level of the price with an independent valuation report. A positive opinion from an expert review of the report by a self-regulatory organisation of valuers provides an additional level of protection.
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