Operation 7.2 · Other investment operations
Contributions by residents to non-residents under simple partnership agreements involving investment in the form of capital expenditure, other than the cases below.
Verified as of 21 October 2026 · All operations
Instruments
Other operations in this section
7.1Payment by residents for a share, contribution or unit in the property (charter capital, unit fund) of a non-resident legal entity, other than the cases below.Permit required7.3Payment for a share/unit or a contribution where all of the following apply: the non-resident is a resident of a friendly state; the operation is in roubles or in the currency of a friendly state; the amount does not exceed RUB 10 million.Permitted7.4Payments by residents upon reduction of charter capital (liquidation, bankruptcy) to persons of unfriendly states — via a type C account or up to RUB 10 million in aggregate per month.Permitted7.5Payment for shares/units or a simple-partnership contribution by non-residents where one of the following applies: in roubles or the currency of a friendly state; or in the currency of an unfriendly state up to the equivalent of RUB 15 million.Permitted7.6Payment by residents to non-residents for shares/units or a simple-partnership contribution: in roubles or foreign currency up to the equivalent of RUB 15 million; in aggregate per non-resident — not more than RUB 15 million. From 1 July 2026 the limit is raised to RUB 30 million.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.
Liquidating a Russian subsidiary with an unfriendly shareholder: permits, payouts and timing
Winding up instead of selling — whether the liquidation decision needs a permit, how the liquidation proceeds reach the parent (they mostly do not), the tax on the way out and a realistic timetable.