Insights | Denuo

Distribution of participation interest of former participant among remaining participants is recognised as income for personal income tax purposes

In February 2026, the court adopted a precedent-setting decision in the case of Signal-Invest LLC . Under this decision, for the first time the issue concerning the tax consequences of the gratuitous distribution of participation interest redeemed by the company upon the withdrawal of one participant among the remaining participants was considered.

04 / 03 / 2610:30 msk

Exclusivity fees in business sale and purchase transactions: current issues and practical recommendations

State Duma adopts amendments to legislation on strategic investments

On 26 February 2026, the State Duma adopted in its third and final reading a federal law (Draft Law No. 1082676-8) amending Law No. 57-FZ and certain other legislative acts, aimed at expanding the grounds for approving transactions concluded by foreign investors with respect to strategic companies and bringing the rules on strategic investments into compliance with the established law enforcement practice.

Review of UK sanctions of 24 February 2026

On 24 February 2026, the United Kingdom announced new blocking sanctions targeting several hundred Russian and foreign entities, as well as ships transporting Russian oil and gas.

18 / 02 / 2612:00 msk

Letters of intent and pre-contractual liability issues in M&A transactions

Denuo advises BurServis on acquisition of 100% share in Aggreko Eurasia

Denuo has advised BurServis, a supplier of oil and gas fields services, on the acquisition of 100% of shares in Aggreko Eurasia, a company offering solutions for implementing projects based on gas engine and diesel units, load modules, refrigeration machines and other temperature control equipment, from an international holding Aggreko.

29 / 01 / 2612:00 msk

Warranties in Russian M&A transactions (Part 2)

On tax consequences of the expropriation of property from owners for state (municipal) needs

As part of the large-scale amendments adopted to tax legislation at the end of 2025, in order to eliminate tax uncertainty, legislators adopted amendments to the Tax Code of the Russian Federation clarifying the procedure for the VAT and corporate income taxation of the reimbursement (compensation) received by former owners for the expropriation of immovable property from them for state (municipal) needs.

21 / 01 / 2610:30 msk

Issues with the structure of pre-emptive rights in corporate agreements. New legislative features and court practice

Denuo announces promotion of Roman Golovatsky and Anna Krutik to partners

Denuo has promoted Roman Golovatsky to partner in its Intellectual Property and Technology practice and Anna Krutik to partner in its Corporate and Real Estate and Construction practices.