A special recording procedure for certain securities will be in effect until the end of 2025
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26.03.2025
BY MARCH 20, 2025, COMPANIES MUST PROVIDE NOTIFICATIONS OF CFCS (CONTROLLED FOREIGN COMPANIES) FOR 2024
March 20, 2025 is the deadline for companies to submit notifications of controlled foreign companies for 2024. A notification of a CFC must be sent regardless of the financial result of such foreign company.
If there are grounds for exemption from taxation of CFC profits, then documents confirming compliance with the conditions for such exemption should also be provided by March 20, 2025. The exception is made for companies established in accordance with the legislation of a member state of the EAEU with a permanent location in the cited country.
In the absence of such grounds, it is necessary to submit documents confirming the amount of profit or loss of the CFC.
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