Personal Taxation Today and Tomorrow — Hot Topics and Changes from 2025

Sign up

Agenda:

Changes in personal income taxation — what will 2025 have in store?

• Five-stage personal income tax scale and cashback for families with children
• Increase in standard tax deductions
• Changes in CFCs’ fixed profit
• New deduction in the form of expenses for individuals not registered as entrepreneurs
• Federal Tax Service's intention to use as few declarations as possible
• Automatic determination of tax residence

Investor payments: personal income tax on transactions with securities and property rights

• Specifics of taxation within transactions involving LLC interest, shares, and closed-end investment fund units (including incentives available to investors and challenges in their application)
• Tax deductions on debt financing transactions, including transfer of the company’s rights of claim by way of inheritance
• Tax consequences of contractual options and convertible loans

Calculation and withholding of personal income tax by tax agents

• withholding of personal income tax by a tax agent in case of:
• change in charter capital
• increase in share par value
• payments based on court decisions
• acquiring property from individuals
• entering into a lease agreement with an individual
• forgiving debt under a loan agreement
• Obligations of a tax agent when income is paid by an employee of a standalone subdivision located abroad
• personal income tax in cases where the tax agent pays taxes on behalf of the taxpayer

Speakers:

Liliya Yulgusheva, Head of the Private Client Tax Consulting Practice; Mariya Semenova, Head of the Tax Structuring Practice; Natalia Ryabova, Head of the Individual Taxpayer Practice