The “benefits” are extended:

– under a contract of sale and purchase of shares (stakes) of Russian organizations, if the seller – a foreign organization (foreign citizen) decided to forgive the debt;

– under a sale and purchase agreement, if a foreign organization (foreign citizen) or a Russian organization (individual) obtained the right of claim before December 31, 2025;

– payment of the actual value of a share to a foreign participant of an LLC upon withdrawal in 2022-2025 from the membership of such LLC or as a result of his exclusion in 2022-2025 from the membership of such LLC by court procedure.

These amounts are not taken into account in determining the tax base from January 1, 2024 until the end of 2025. The restriction on the date on which a sale and purchase agreement is concluded has been removed.