The Russian Ministry of Finance proposes to tighten the criteria for determining tax residency status.
The Ministry of Finance of the Russian Federation is considering reducing the period of presence in the territory of the Russian Federation that allows an individual to be recognized as a Russian tax resident, from 183 to 90 calendar days per year. In addition, the introduction of a “center of vital interests” criterion is being discussed, meaning, in particular, the presence of real estate, family ties, employment, as well as a business generating income in the Russian Federation. The full text of the news item can be found at the link
The Ministry of Finance of the Russian Federation is considering reducing the period of presence in the territory of the Russian Federation that allows an individual to be recognized as a Russian tax resident, from 183 to 90 calendar days per year. In addition, the introduction of a “center of vital interests” criterion is being discussed, meaning, in particular, the presence of real estate, family ties, employment, as well as a business generating income in the Russian Federation. The full text of the news item can be found at the link
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