Guide “Distribution of dividends – Key practical issues”

The regulatory landscape in Russia has changed significantly since last year. Certain restrictions and counter-sanctions measures were introduced with one of the main goals to limit the withdrawal of funds from Russia by so-called “unfriendly” foreign investors (e.g., payment of dividends).

In the meantime, it is still possible to distribute dividends when complying with certain requirements. We have summarized our practical experience and key corporate, regulatory and tax issues that illustrate potential practical aspects associated with distribution of dividends.