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Foreign Real Property

Taxation of transactions involving foreign companies in the transfer of Russian real property

Объёмы покупок жилья за

A critical task of modern corporate and tax planning is to correctly dispose of assets, especially real property. Actual real estate owner may own it both directly and through intermediate instruments, Russian or foreign companies. The use of such instruments may, first, facilitate the transfer of real property to a new owner if sold, and secondly, contribute favourably to taxation. This article deals specifically with the tax aspect of the problem.

In order to achieve the objective of altering the actual owner of the real estate, the transaction may be effected by the sale of the immovable property itself, as well as by the change of the owner of the legal person who owns immovable property. Under this article, we will consider these transactions and their tax implications.

First of all, it is necessary to determine what civilian rights we are talking about.

In article 128, the SCF states that " objects of civil rights include items, including money and securities, other property, including property rights; work and services; information; intellectual performance, including exclusive rights (intelligent property); intangible goods " .

However, according to article 130 of the Russian Federation, " real property (navigable property, real property) includes... everything that is firmly linked to land, i.e. objects that cannot be transferred without disproportionate harm to their purpose " .

Under article 130, paragraph 2, of the GC, " non-real property, including money and securities, is recognized as movable property " . Art. 143 of the SCF indicates the types of securities, including shares. As such, stocks are movable property.

The percentages should be mentioned separately. First of all, shares (in GS) are property rights rather than securities. For example, the FMF in Moscow in Letter No. 8 indicates that the sale of a share of a participant to third persons is considered to be the exercise of property law.

In this article, we do not consider the taxation of natural persons but are limited to the taxation of Russian organizations and foreign companies in the Russian Federation. In any case, the property tax we put behind the brackets is subject to payment, focusing on VAT and Income tax

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