Russia - Special considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives

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Residency rules

Are there special residency considerations for short-term assignments?

There are no special residency considerations for short-term assignments in Russia. General tax residence rules will apply.

Payroll considerations

Are there special payroll considerations for short-term assignments?

Irrespective of assignment length, any foreign citizen working in Russia is required to have a work permit. This leads to requirement of signing Russian contract and making payments through the Russian payroll.

Taxable income

What income will be taxed during short-term assignments?

There are no special rules or considerations for taxation of short-term assignees in Russia. General taxation rules will apply.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Russia?

Migration law requirements should be taken into account, i.e. obtaining permission to hire foreign nationals, work permit, etc.

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