Notification on foreign organizations participants 2026

March 28, 2026 is the deadline to notify tax authorities about foreign organizations' participants as per 2025.

All foreign organizations, as well as foreign structures without the formation of a legal entity (e.g. foundations, partnerships, trusts) that are registered in tax authorities have to report about their participants, incl. indirect participation of an individual or a public company (if their share exceeds 5%).

Foreign organizations that are registered with the tax authority only on the basis of provision of services in electronic form constitute the sole exception.

The above-mentioned information must be provided to the tax authority by March 28 of each year. However, upon request from the Federal Tax Service or Rosfinmonitoring, the organization will be obliged to submit a report within 5 days. Therefore, we recommend preparing the information and the necessary evidence base in advance.

Failure to provide the information, or its late submission shall result in a fine of 50,000 RUB.

Bellerage consultants will be happy to help you with the preparation and submission of information about the participants/beneficiaries of a foreign organization to the tax authorities.

Learn more