Taxation of international executives
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.
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.
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.
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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