Insights | Denuo

18 / 02 / 2612:00 msk

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

Changes to the Tax Code of the Russian Federation in 2026 (Part 2)

We continue our series of publications with an overview on key changes to the Tax Code of the Russian Federation. In today's overview, we will briefly examine innovations in the taxation of legal entities.

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.

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.