The Russian Federal Tax Service has issued a reminder on the need to submit the annual notification of controlled foreign companies (CFCs) by controlling persons. Companies (organizations) are required to submit the notification by 20 March 2026 in respect of 2025, regardless of the financial results of such foreign companies. The reminder also notes that if the conditions for the exemption from taxation of a CFC are met, documents confirming that the conditions are met must also be submitte…