Юридическое сопровождение бизнеса. Флайтмэн энд Прист – Legal support for business in Russia. "Flightman & Priest"

Contribution to Property: A Tool of Tax-Free and Refundable Company Financing

Contribution to property is one of the most effective tools of replenishing the company’s assets as it is not subject to income tax. From January 1, 2019, the Tax Code of the Russian Federation (NK RF) includes amendments in force that allow the shareholders (members) of a business company or partnership to perform a tax-free return of previously made financial contributions («Allowance»).

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