Business Splitting Amnesty 2024-2025: Safe Exit and Restructuring
The business splitting amnesty (Federal Law No. 176-FZ of July 12, 2024) does not write off everything. It waives taxes (VAT, corporate income tax), penalties, and fines under Article 122 of the Russian Tax Code — but does not cover fines for insurance contributions, which the Federal Tax Service will assess when consolidating the staff of reclassified legal entities. Competent application requires a mathematical calculation of risks before filing an amended return. This is not an algorithm; it is an engineering calculation.
Three Principles
Truth instead of promises
Not "the amnesty will forgive absolutely everything." This is an illusion. The amnesty is a specific mechanism with specific boundaries. It is necessary to understand exactly what is written off and what consequences remain.
Calculation before filing
The decision regarding the amnesty is mathematical, not moral. One outcome — the amnesty is beneficial, and filing proceeds smoothly. Another — it is more advantageous to litigate to the end. A third — the amnesty is applicable, but requires a complete restructuring of the group afterward.
Restructuring under new rules
After applying the amnesty or acknowledging the splitting, the holding must operate under different rules. Separate staff, actual transactions between legal entities, and justification of the economic feasibility of each structure. Without this, the splitting will return in 2-3 years.
Most owners think: "Under the amnesty, we will be forgiven everything." This is an illusion. The amnesty writes off taxes, penalties, and fines under Article 122 of the Russian Tax Code — but does not cover insurance contributions, which the Federal Tax Service will inevitably assess upon staff consolidation.
What the 176-FZ amnesty writes off, and what it does not
The amnesty is a specific mechanism with specific boundaries. It writes off taxes (VAT, profit), penalties, and fines under Article 122 of the Russian Tax Code. It does not cover: insurance contributions, fines under Article 119 of the Russian Tax Code, or corporate property tax.
Real Situations
Phrasing is taken from 2024-2026 inquiries — without disclosing client names.
- There was business splitting. If an amended return is filed for 2024 under the amnesty, will 2022 be forgiven or will fines be imposed?
- Splitting was identified for 2021. Does this fall under the amnesty, or is the amnesty only from 2022?
- The tax authority is requesting lease agreements between three Individual Entrepreneurs (IEs) on the Simplified Taxation System (STS) and one LLC. How can it be proven that this is not splitting?
- Does it fall under the amnesty if the splitting was identified for 2021, but the decision was issued in 2024?
- Are fines under Article 119 of the Russian Tax Code amnestied upon filing an amended return?
- Is it necessary to pay fines on insurance contributions for splitting if the taxes were forgiven under the amnesty?
Specific Actions
- Calculation of the amnesty's applicability to a specific case according to the criteria of Federal Law No. 176-FZ of July 12, 2024.
- Risk analysis of voluntary acknowledgment of splitting — what will be forgiven, what will be assessed separately.
- Calculation of hidden financial losses: insurance contributions upon reclassification (the amnesty does not cover them), fines under Article 119 of the Russian Tax Code (for failure to file returns), and fines on insurance contributions for past periods.
- Preparation and filing of amended returns in a manner that does not trigger counter-audits.
- Support during a tax audit following the filing of an amended return — monitoring the inspectorate's reaction.
- Parallel structuring of the group of companies under new rules — transition to legal operation with minimization of tax losses.
- Legal support for transactions and operations of the group of companies for years ahead — to ensure splitting does not return.
From RUB 400,000 per project
The exact cost is determined after an initial analysis of the documents.
What to know in the first 24 hours
A short video explanation for those who do not have time for long texts right now.
Detailed Materials on the Topic
These longreads illustrate the method of handling tasks of this type — with statistics, regulations, and real cases.
Most Common Inquiries
?Does 2021 splitting fall under the amnesty if the decision was issued in 2024?
?What happens to insurance contributions upon acknowledgment of splitting?
?Can the amnesty be applied partially — for one period, not all?
?What should be done if the tax authority has already started an audit on splitting — is it too late to file an amended return?
?How much does legal support for applying the amnesty cost?
Describe the Situation
Describe the group structure and tax periods — responses are provided within one business day.
