International tax, legal & operational advisory · Moscow · Dubai
EN中文TR Telegram ⟡ Client login
taxwell.
Your situation
Expertise +
Tax & compliance

CIT, VAT and withholding tax — filed right, and defended when the FTS asks.

  • CIT 25%
  • Treaties suspended
  • Audit defence
Full service →
Company registration

LLC, branch or representative office — registered and operational.

  • LLC in 3–5 days
  • Operational in 6–8 wks
  • 100% foreign-owned
Full service →
Transfer pricing

TP documentation, benchmarking and FTS audit defence.

  • Local file
  • Benchmarking
  • TP notification
Full service →
Legal & corporate

Corporate, commercial and regulatory legal support.

  • Contracts
  • Regulatory
  • Disputes
Full service →
VAT compliance

Russian VAT for foreign companies — registration, returns and digital services.

  • VAT 22%
  • Digital services
  • Reverse charge
Full service →
Payroll & HR

Monthly payroll, NDFL and contributions — run properly, reported in English.

  • +30% employer cost
  • HQS exempt
  • Paid twice monthly
Full service →
Employment law

Contracts, dismissals, inspections and labour disputes.

  • Not at-will
  • Documentary compliance
  • Dismissal procedure
Full service →
NDFL agent duties

Foreign employers paying for work done through Russian systems.

  • In force since 2025
  • Register before first payment
  • Five-band scale
Full service →
Accounting (RAS)

RAS bookkeeping, statutory reporting and the numbers head office can use.

  • Dividends = RAS profit
  • 1C statutory
  • IFRS recon
Full service →
Immigration · HQS

HQS work permits and mobility for foreign executives.

  • HQS permits
  • Work visas
  • Registration
Full service →
Customs

Classification, customs value and clearance for foreign importers.

  • Duty 5–15%
  • Import VAT 22%
  • Related-party value
Full service →
Personal data · 152-FZ

Roskomnadzor registration, localisation and the 24-hour breach rule.

  • Register or be fined
  • Localisation architecture
  • 24h incident rule
Full service →
Exit & liquidation

Winding down, selling or restructuring a Russian entity.

  • Sub-Commission approval
  • Tax audit on liquidation
  • Getting the cash out
Full service →
Russian real estate

Buying, holding, letting and selling property — individuals and companies.

  • Property tax annually
  • Exempt after holding period
  • Currency control on exit
Full service →
— For individuals personal tax · residency · CFC →
Customers Book a call
Insights / Market entry & registration
Market entry · 4 min

Changing the director and corporate changes in Russia: step-by-step

Changing a director or other corporate details at the FTS is usually urgent and practical — the register has to be updated correctly before it blocks a bank account or a contract signature. Getting it done cleanly and fast is the concern.

TW
TaxWell & Partners
Tax & legal advisers · reviewed for 2026 rules
4 min read
Why it's urgent

The new director can't sign or bank until the register is updated — so a change that stalls holds up the whole company.

What to handle

The FTS filing (notary, forms, timeline), plus any charter, address or ownership changes — so the register matches reality.

register
what gates signatures & banking
notary
step in the process
fast
why it matters

The General Director of a Russian LLC is the company's sole executive body — they sign contracts, open bank accounts, represent the company before the FTS, and bear personal liability for a range of corporate obligations. For foreign-owned companies, changing the director is one of the most operationally sensitive corporate procedures: it touches the commercial register, the bank, the FTS, counterparty contracts and in some cases work permit arrangements. This guide sets out how to do it correctly and what can go wrong.

01

When director changes arise

Director changes for foreign-owned Russian companies most commonly arise in four situations:

Expat rotation: a seconded foreign executive completes their assignment and is replaced by a local hire or another secondee;

Compliance-driven change: the current director is unavailable (health, sanctions exposure, return to home country) or the company wants to reduce reliance on a foreign national in the role;

Restructuring: ownership changes — including transfers to friendly-jurisdiction entities — often come with management changes;

Dispute or departure: a director who leaves on poor terms, or whose authority the company wants to revoke immediately.

02

The legal process: step by step

03

Transition risks to manage

The most common problems during director transitions:

Need to change your director or details?

Pick your situation — we'll tell you where you stand:

Our director is leaving and must be replaced →A bank won't accept our new signatory →We need to amend the charter or address →

Third parties — including banks, the FTS and courts — recognise the director change from the date it appears in ЕГРЮЛ, not from the date of the participant resolution. The incoming director can act internally from the resolution date, but for external purposes, the ЕГРЮЛ date governs. This is why it is important to file Р13014 immediately after the resolution, not to leave it pending.

04

Appointing a foreign national as director

A foreign national can serve as General Director of a Russian LLC. The practical requirements:

A work permit or HQS permit is required — the director role is considered employment in Russia. EAEU citizens do not need a permit. A Russian citizen or ВНЖ holder can serve without a permit.

The director's passport must have a notarised Russian translation for the Р13014 filing.

INN (Russian tax identification number) is required — if the foreign national does not already have one, it must be obtained before or alongside the registration.

The director must be physically present in Russia periodically for bank operations, notary appearances and other formalities. A director based entirely abroad creates operational problems.

For companies where having a foreign director is impractical (sanctions on the individual, visa restrictions, the company needs a Russian-resident director for banking and FTS purposes), a professional interim director or a management company can serve as an interim or permanent solution — see our business representation guide.

05

Other corporate changes: charter, founders, share transfers

Director changes frequently accompany other corporate changes. The main additional procedures for foreign-owned companies:

Charter amendments (изменение устава): required when changing the company name, legal address, scope of activities (ОКВЭД codes) or corporate governance provisions. Filed with Р13014 (same form). Notarisation of the form required; notary certifies both the charter amendment and the director's/participant's signature.

Adding or exiting a founder (вход/выход участника): entry of a new participant is registered with Р13014 and requires their decision to join and confirmation of their contribution to charter capital. Exit of an existing participant triggers a mandatory buyout at fair value — the company is legally required to pay the exiting participant the actual value of their share within 3 months. Russian Government Commission approval is required if the exiting founder is from an unfriendly country (exit from an unfriendly country = capital outflow requiring approval).

Share transfers between existing participants: require a notarised share purchase agreement under Russian law — different from many Western jurisdictions where share transfers are internal documents. The notary checks the right of offer and pre-emption rights before certifying the transfer.

06

Practical checklist

Plan the director change at least 2–3 weeks in advance to allow for notary appointments, bank visits and КЭП issuance

Check upcoming tax filing deadlines — avoid scheduling the change in the week before a VAT or CIT deadline

If the incoming director is a foreign national, confirm work permit status and INN before beginning the procedure

Coordinate bank notification to happen on or immediately after the ЕГРЮЛ update date — not before

Revoke or reassign outgoing director's bank access and КЭП credentials simultaneously with the ЕГРЮЛ update

Audit major contracts for director-specific provisions (some contracts require notice of management changes to counterparties)

If the change accompanies a founder exit from an unfriendly jurisdiction, confirm whether Government Commission approval is required before proceeding

Frequently asked questions
How do we change our director?

Through an FTS filing — notarised, on the correct forms, within the timeline — so the new director appears on the register and can sign and bank. Doing it cleanly and quickly is what stops the change holding up the company.

A bank won't accept our new signatory — why?

Usually because the register hasn't been updated yet, or the change filing had an error — the bank relies on the FTS record. Getting the register right is what lets the new signatory actually operate the account.

Can you handle charter or address changes too?

Yes — charter amendments, address, capital and ownership changes go through the same FTS process. Handling them so the register matches reality is what keeps the company's records clean and usable.

Related service: Company registration →
+ how we can help

This walks through changing a director and other corporate changes at the FTS. Your question is usually urgent and practical: your director is leaving or changing, and you need the register updated correctly before it blocks a bank account or a contract signature.

Director change filing — The change registered with the FTS correctly — notary, forms, timeline — so the new director can actually sign and bank.
Corporate changes — Charter amendments, address, capital and ownership changes handled so the register matches reality.
Blockage fix — A change that's stuck — rejected filing, mismatch, bank refusing the new signatory — diagnosed and cleared.

A director leaving or changing? The register update gates banking and signatures — worth doing cleanly and fast.

Ask about a corporate change →Book a 30-min call
Or read how we handle Company registration →
+ more in Market entry & registration
Market entry
Construction and EPC contracts in Russia for foreign contractors
Read →
Market entry
Customs and import in Russia: guide for foreign businesses 2026
Read →
Market entry
Exiting Russia: A Guide for Companies from
Read →
Market entry
Intragroup Transfer of Russian Assets
Read →
Call WhatsApp Telegram Email
↑
taxwell.

Practical support for international business in Russia.

Moscow · Dubai · St. Petersburg
Services
Tax & complianceVAT complianceTransfer pricingLegal & corporateAccounting (RAS)Payroll & HRImmigration · HQSCustomsCompany registration
Company
Expertise Customers Insights Tax rates 2026 Glossary Reporting calendar Cost of doing business Compare jurisdictions Buying a business About Contact
Market focus
China desk UAE Turkey Europe
Industries
IT & SaaS Trading & import/export Manufacturing E-commerce
Insights
3-NDFL tax return in Russia: complete guide for foreign individualsAccounting Outsourcing in Russia: PracticalAccounting in Russia: RAS rules and mandatory reporting for foreign companies All articles →
Contact
moscow@taxwellpartners.com
+7 (966) 976 96 27
WhatsApp Telegram LinkedIn
© 2026 TaxWell & Partners LLC · All rights reservedPrivacyTermsPersonal data