Personal taxation and CFCs

Tax support for individuals and controlled foreign companies
Tax support for individuals, including analysis of the tax consequences of transactions with real estate and movable property, securities and other assets, a tax position and assessment of the tax burden.
Preparation of personal income tax returns, verification of calculations and approaches, and support in dealings with the tax authorities, including tax audits and disputes.
Tax support for controlled foreign companies (CFCs), including analysis of the ownership structure, determination of the tax obligations of controlling persons and of CFC profits, and preparation of notifications and tax documentation (Chapter 3.4 of the Tax Code of the Russian Federation).
Synergy Audit helps individuals meet their tax obligations and reduce risks
3-NDFL tax return
Tax return on income from the sale and rental of property and from foreign sources, due by 30 April of the following year (Article 229 of the Tax Code of the Russian Federation)
Sale of property
Minimum holding period and exemption of income from the sale of real estate (Article 217.1), property deductions
Securities and interests
Personal income tax on transactions with securities and participatory interests, use of losses and incentives
Progressive scale
Calculation of personal income tax on the progressive scale of 13% to 22% in force since 2025
Controlled foreign companies
Notifications of participation in foreign organisations and of CFCs, calculation and taxation of CFC profits
Tax residence
Determining tax residence and the tax consequences for income from Russia and abroad
We support clients in their dealings with the tax authorities, respond to requests and represent their interests in disputes. The confidentiality of information about the client's income and property is ensured at every stage.