On 25 September 2026, the Federal Tax Service announced that upcoming amendments to Value Added Tax (VAT), Corporate Profit Tax, and Property Tax legislation will be the central agenda of the Autumn Online Congress for tax professionals. The congress, organized by the FNS in cooperation with professional associations, will dissect draft federal laws currently under parliamentary review, including VAT rate adjustments for specific sectors, profit tax deduction limitations for controlled foreign companies (CFC), and property tax base alignment with cadastral valuation reforms. The event signals a significant regulatory overhaul effective 1 January 2027, impacting multinational and domestic enterprises alike.
Key Takeaways
- VAT Sectoral Adjustments: Proposed legislation introduces differentiated VAT rates for digital services, green energy equipment, and socially essential goods, requiring ERP system updates and contract renegotiations by year-end.
- CFC Profit Tax Tightening: New rules restrict deductibility of expenses paid to foreign affiliates in low-tax jurisdictions, aligning with BEPS Action 3 and increasing effective tax rates for groups with cross-border financing structures.
- Property Tax Cadastre Shift: The reform completes the transition to cadastral value as the universal tax base for all commercial real estate, eliminating residual book-value options and triggering revaluation cycles for major property holders.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement