Insights | Denuo

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.

Changes to criteria for classifying personal data operators into risk groups based on potential damage to valuables protected by law

When exercising control and supervision over compliance with personal data laws, Roskomnadzor is guided by criteria for classifying businesses into risk categories. The higher the risk profile of a company, the greater the likelihood of monitoring and control efforts in its regard. Such criteria are provided by a separate Government resolution. Due to amendments to Russian Government Resolution No. 1046, certain provisions in respect of classifying controlled persons into certain risk categories were revisited.

Changes to the Tax Code of the Russian Federation in 2026 (Part 1)

On 28 November 2025, Federal Law No. 425-FZ was published providing for wide-ranging amendments to the Tax Code of the Russian Federation.

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.

Denuo advises Yandex on acquisition of DIKIDI

Denuo advises Yandex on the acquisition of DIKIDI, an online booking and automation platform in the service sector. The transaction is expected to close in January 2026.

Opting out of consent for the processing of personal data in favour of industry benchmarks

Roskomnadzor has recently presented an initiative to opt out of consent for processing and to implement industry benchmarks for personal data processing. The necessary amendments are to be developed as part of the legislative work on the “Antifraud-2” package. We comment on this initiative and discuss what businesses can expect in our legal update.

Denuo received 35 firm ratings in 2025 Pravo-300 guide

Denuo received 35 firm ratings in the 2025 Pravo-300 guide. The ratings are based on extensive research by Pravo.ru, Russia’s major legal media which carries out an annual survey of the local legal market. Denuo has also kept its positions in the financial and statistical rating.

Including dividends in the customs value of imported goods: case study

This legal update aims to draw your attention to a new court decision of significant importance for the practice of including payments to participants (dividends) in the customs value of imported goods.