What Cross-border asset planning covers
Russia abolished inheritance and gift tax as separate levies in 2006, which leads foreign nationals to assume that receiving assets here is free. It is not. State duty, a strict six-month deadline, NDFL on non-family gifts, and a 30% charge on selling too soon all apply. We plan succession and asset transfers so the tax and the deadlines are handled before they become problems.
Russia abolished inheritance tax and gift tax as separate levies in 2006, and foreign nationals routinely take that to mean receiving assets in Russia is tax-free. It is not the same thing. There is no estate tax, but there is state duty, a six-month acceptance deadline that a court alone can extend, NDFL on gifts from non-family members, and a 30% charge if you sell inherited property too soon. "No inheritance tax" and "free" are different statements, and the gap between them is where foreign heirs get caught.
Inheriting is not itself a taxable event — no NDFL arises on acceptance, whatever the value or your residency. But two things do apply, and both are easy to mishandle from abroad.
Gifts from non-family members are taxable — NDFL at the recipient's rate, and for a non-resient 30% on the cadastral value of Russian real estate. And the holding-period rule matters: sell inherited property within three years (measured from the date of death, not registration) and NDFL applies; hold beyond three years and the sale is exempt regardless of residency. For a non-resident, selling early means 30% on the full price — often worth waiting for.
We plan succession and transfers before the deadlines bite: the acceptance process managed from abroad, the state duty and valuation handled, gift and sale NDFL modelled, and repatriation run through currency control properly. Where you are structuring assets across borders in advance, we build the Russian side to fit the whole picture rather than in isolation.
What we handle
Succession planning
Cross-border succession structured ahead of time so Russian assets pass cleanly — the acceptance route, the documentation and the tax mapped before anyone is under a deadline.
Details +
Succession planning
Cross-border succession structured ahead of time so Russian assets pass cleanly — the acceptance route, the documentation and the tax mapped before anyone is under a deadline.
Inheritance acceptance
The six-month acceptance run through a Russian notary or apostilled power of attorney, with state duty and valuation handled — so distance and paperwork do not cost the inheritance.
Details +
Inheritance acceptance
The six-month acceptance run through a Russian notary or apostilled power of attorney, with state duty and valuation handled — so distance and paperwork do not cost the inheritance.
Gift & sale tax
Gift NDFL for non-family transfers and the three-year holding rule on sales modelled — so a non-resident does not pay 30% on a full price that waiting would have exempted.
Details +
Gift & sale tax
Gift NDFL for non-family transfers and the three-year holding rule on sales modelled — so a non-resident does not pay 30% on a full price that waiting would have exempted.
Repatriation
Moving sale or inheritance proceeds abroad through currency control correctly — the notifications, the documentation and the account requirements handled rather than tripped over.
Details +
Repatriation
Moving sale or inheritance proceeds abroad through currency control correctly — the notifications, the documentation and the account requirements handled rather than tripped over.
What’s included
When clients come to us
“You have inherited Russian property from abroad and the six-month clock is running.”
“You have been gifted Russian real estate and just learned a non-resident pays 30%.”
“You want to sell inherited property and are not sure whether the three years have passed.”
“You are planning how Russian assets should pass to heirs in another country.”
Foreign heir — a 30% sale avoided by three months
The client had inherited a Moscow apartment and, living abroad and wanting the money, was about to sell — two years and nine months after the death. As a non-resident, selling before the three-year mark would have meant 30% NDFL on the full sale price. We established that the three-year clock ran from the date of death, not their later Rosreestr registration, which put the exemption only three months away. They waited, sold tax-free, and we handled the repatriation through currency control. Three months of patience was worth a large fraction of the sale price.
How the work runs
Map
The assets, the heirs, the deadlines and the tax laid out before anything is time-critical.
Accept
Inheritance accepted within six months, from abroad if needed, duty and valuation handled.
Model
Gift and sale NDFL modelled — including whether waiting past three years changes the answer.
Repatriate
Proceeds moved abroad through currency control, documented for the bank.
Asset & Succession Review
Questions about Cross-border asset planning
Is inheriting property in Russia taxed?+
There is no inheritance tax, and receiving an inheritance is not itself an NDFL event — regardless of value or your residency. But state duty is payable on the certificate of inheritance (on cadastral or market value), plus notary fees. "No inheritance tax" is not the same as free.
I've been gifted Russian real estate — do I pay tax?+
If the gift is from a non-family member, yes — NDFL at your applicable rate. For a non-resident, that is 30% on the cadastral value of Russian real estate. Gifts between close relatives (spouses, parents and children, siblings, grandparents and grandchildren) are not taxable. The taxable event is the date of receipt.
How soon can I sell inherited property without tax?+
After three years of ownership the sale is exempt from NDFL regardless of residency — and the clock runs from the date of the deceased's death, not from registration. Sell within three years and NDFL applies; for a non-resident that is 30% on the full price, so waiting is often worth modelling carefully.
What is the deadline to accept a Russian inheritance?+
Six months from the date of death, before a Russian notary or via an apostilled, translated power of attorney if you cannot travel. Missing it means the property can pass to other heirs, and extension requires a court application. If a death has occurred, acting quickly matters more than almost anything else here.
Do you coordinate with my other advisers?+
Yes — we work alongside home-country lawyers and advisers so the structure holds together across jurisdictions.
Does this interact with CFC rules?+
It does — holding structures often trigger CFC and currency-control obligations, which we build into the plan.
I have a UAE company as a Russian tax resident. What are my obligations?+
You must: (1) notify the FTS of your participation in the UAE company within 3 months of acquiring the interest; (2) file an annual CFC notification by 20 March; (3) calculate whether the UAE company qualifies for a CFC exemption; (4) if no exemption, attribute the UAE company's profit to your Russian PIT return at 13%/15%. We manage the full compliance cycle.
Can I use a trust to avoid Russian CFC rules?+
No — Russian CFC rules explicitly cover trusts and foundations where a Russian resident is a settlor, beneficiary or has effective control. The trustee's formal legal ownership does not shield the Russian resident from CFC attribution. Trust structures need to be carefully reviewed for Russian CFC exposure before implementation.
Does the new Russia-UAE treaty help Russian residents with UAE income?+
Yes. From January 2026, dividends from UAE companies to Russian residents (and vice versa) are subject to a maximum 10% WHT under the new treaty — down from 15% domestic rate. Russian residents receiving UAE dividends can claim a credit for UAE WHT against their Russian PIT liability. The treaty also provides capital gains protection in some scenarios.
I am planning to move to Russia from Dubai. What should I prepare?+
Before you become a Russian tax resident: (1) review your UAE structure for CFC compliance — will it trigger Russian CFC profit attribution?; (2) assess your foreign income — what will be subject to Russian PIT?; (3) review your foreign bank accounts — what notifications will be required?; (4) consider restructuring before you arrive. Pre-move planning is significantly cheaper than post-move remediation.