Russia has reminded organisations that the deadline for submitting 2025 controlled foreign company (CFC) notifications is 20 March 2026.
Russia has reminded organisations that the deadline to submit notifications on controlled foreign companies (CFCs) for 2025 expires on 20 March 2026.
This announcement was made on 4 March 2026.
A CFC notification must be filed regardless of the financial results of the foreign company.
If there are grounds for exemption from CFC profit taxation, organisations must submit supporting documents confirming compliance with the exemption conditions by 20 March. An exception applies to companies established under the legislation of a member state of the Eurasian Economic Union and having a permanent location therein.
If no such grounds exist, taxpayers must submit documents confirming the amount of profit or loss of the CFC no later than 25 March. These documents must be filed together with the corporate income tax return. The requirement applies regardless of whether the CFC’s profit corresponds to paragraph 7 of Article 25.15 of the Russian Tax Code, meaning the documents must be provided irrespective of whether there is an obligation to pay tax on its profit.
The form, format, and procedure for submitting CFC notifications electronically are established by Order of the Federal Tax Service of Russia dated 19 July 2021 No. ED-7-13/671@.
Failure to submit such a notification may result in a fine of RUB 500,000.
