Russia Tax Agency Announces CFC Notification Filing Deadline

March 9, 2026, 5:00 AM UTC

The Russian Federal Tax Service March 4 announced the March 20 deadline to submit 2025 controlled foreign corporation (CFC) notifications. The announcement includes that: 1) the notification must be submitted, regardless of the CFC’s financial result; 2) eligible CFCs must file documents confirming compliance with exemption conditions by March 20; 3) the exception to the exemption documentation requirement for CFCs formed in a Eurasian Economic Union (EAEU) member country, and that have a permanent establishment (PE) in that country; 4) CFCs that don’t qualify for the exemption must file documents confirming the amount of profit or loss with the corporate ...

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