Operation 5.3 · Rouble loans
Granting rouble loans to Russian residents controlled by persons of unfriendly states.
Verified as of 21 October 2026 · All operations
Instruments
Other operations in this section
5.1Granting rouble loans to persons of unfriendly states.Permit required5.2Granting rouble loans to persons of friendly states.Permitted5.4Granting a loan under a convertible loan agreement (Art. 19.1 of Federal Law No. 14-FZ on LLCs).Permit required5.5Granting a rouble loan to an unfriendly person controlled by a Russian person and disclosed as a CFC, or to a controlled friendly person (control established before 1 March 2022).Permitted
Guides
Intra-group loans with a Russian subsidiary: granting, repaying and the permit line
Which direction of lending is free, which needs a permit, how repayment to a Western lender works above RUB 10 million, and the new RUB 30 million limit for capital contributions.
The Russian-control exception: disclosing control to the Federal Tax Service and what it unlocks
The one lawful way out of the “unfriendly” regime for a foreign company owned by Russians — the CFC notification, the tax office confirmation under Letter ShYu-4-13/13043@, and the decrees it switches off.