Operation 5.5 · Rouble loans
Granting 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).
Status
permitted
Verified as of 21 October 2026 · All operations
Instruments
Decree No. 81Permits for transactions with persons of unfriendly statesDecree No. 95Type C accounts and the RUB 10 million monthly capDecree No. 254Dividends and profit distributions to unfriendly participants
Other operations in this section
5.1Granting rouble loans to persons of unfriendly states.Permit required5.2Granting rouble loans to persons of friendly states.Permitted5.3Granting rouble loans to Russian residents controlled by persons of unfriendly states.Permitted5.4Granting a loan under a convertible loan agreement (Art. 19.1 of Federal Law No. 14-FZ on LLCs).Permit required
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.