Exit, hold or re-enter — each is a different plan. The suspended treaty raises the cost of all three.
The Russia–Korea double tax treaty is suspended under Decree 585. Relief that an existing structure was built around may no longer be available, and the domestic rate applies instead — most visibly on dividends, interest and royalties to the parent.
This is where most groups from your region actually get stuck. Settlement routes are narrower, correspondent banking is cautious, and funds that reach a Russian account are subject to currency control and, for owners from designated jurisdictions, authorisation limits on the way out. The route has to be planned rather than assumed.
Where presence is being reduced, employment comes first in the sequence: the Labour Code sets the grounds and the procedure, and getting it wrong creates claims that survive the entity.
Corporate, commercial and regulatory support.
An entity left dormant still files, still needs a director, and still costs more to unwind in two years than it does now. Worth deciding rather than drifting.
It is more than deregistering a company. A clean exit settles tax and reporting to the exit date, closes employment obligations correctly, handles the disposal or transfer of assets, and — where required — obtains the government commission approval for disposals involving parties from countries treated as unfriendly. Because the treaty is suspended, flows out to Korea are taxed without relief, so how the exit is structured and sequenced changes what you actually recover. We run it to close cleanly, without a residual tail of Russian obligations.
Yes. A dormant entity still files statutory accounts and tax returns and stays on the register, and missed years build penalties that appear at exit or reactivation. Where cash sits in a Type-C account, access is restricted but reporting obligations continue regardless. We hold the structure compliant and low-cost, so it is ready to either exit or restart cleanly rather than needing a backlog cleared first.
In some sectors it does — the firms that stay or return compete for the same demand against a thinner field. The conditions differ from before 2022: CIT at 25%, a suspended treaty, and banking that needs planning. None of that is disqualifying with a structure built for the current rules. We set out the position candidly, downside included, so any re-entry is a considered decision rather than a bet.
Hold, restructure or exit — different outcomes, different timelines. We model them against your actual position.
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