Personal taxation and CFCs

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Tax support for individuals and controlled foreign companies

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