Wind of Change confirmation of non resident status

22 October 2025

Russian legislation provides for a simple procedure for determining tax residency: if a person spends more than 183 days during year outside the Russian Federation, such a person is recognized as a non-resident for tax purposes in the Russian Federation and acquires a special status in terms of currency control legislation.

For many years, verifying the actual tax/currency status of a Russian citizen has not been a very common practice for the Russian tax authorities. Even if the verification was occasionally carried out, it was limited to checking copies of a travelling passport and counting the days spent in/outside Russia according to the border crossing stamps in such passport.

Now the situation has changed. Read more.

Download the text as a PDF fileDownload

We hope that the information provided herein will be useful for you.

If any of your colleagues would also like to receive our newsletters, please send them the link to complete a Subscription Form.
Learn more about our practices:

Sincerely,
ALRUD Law Firm

Lesnaya st., 7, 12th fl., Moscow, Russia, 125196T: +7 495 234 96 92, T: +7 495 926 16 48, info@alrud.comwww.alrud.ru