Refusal from taxation of income received from intellectual property.

Oct, 13 2021

The relevant ministry has proposed a draft law proposing not to levy taxes on the results of intellectual activity.

The grace period will be extended to small and medium-sized businesses for 5 years, to other organizations for 3 years. When determining these norms, Russian legislators took into account the experience of foreign colleagues.

The creators of the proposed law draw attention to the fact that a similar regime was in effect earlier. The cancellation of the preferential regime has negatively affected investment activity in the field of intellectual property.

The two-year tax exemption regime that was in effect earlier was not long enough, given the labor-intensive nature of accounting for intellectual property rights.

The authors of the bill put forward the idea that due to this tax exemption, it will be possible to legalize a large share of the black market.

Author of the article
Refusal from taxation of income received from intellectual property.
Valentina Khlavich
Managing Partner
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