Immovable property

"real estate" - land plots, subsoil plots, separated water objects and everything that is firmly connected with the ground, i.e., objects whose movement without disproportionate damage to their purpose is impossible, including forests, perennial plantings, buildings, structures, pipelines, power transmission lines, enterprises as property complexes and space objects;¹

Real estate — rights to which are registered in the Unified State Register of Real Estate².

Real estate — rights to which are subject to state registration in accordance with this Federal Law, - land plots, subsoil plots and all objects that are connected with the ground so that their movement without disproportionate damage to their purpose is impossible, including buildings, structures, residential and non-residential premises, enterprises as property complexes (ceased to be in force on 2012-12-30)³.

Real estate includes land plots, subsoil plots, separate water objects and everything that is firmly connected with the land, i.e., objects whose relocation without disproportionate damage to their purpose is impossible, including forests, perennial plantings, buildings, and structures⁴.

Real estate — real estate created by the concessionaire with the consent of the concessioner in carrying out activities provided for by the concession agreement, and which does not relate to the subject matter of the concession agreement, and is not part of any other property transferred by the concessioner to the concessionaire under the concession agreement, belongs to the concessionaire, unless otherwise stipulated in the concession agreement. Real estate created by the concessionaire without the consent of the concessioner in carrying out activities provided for by the concession agreement, and which does not relate to the subject matter of the concession agreement, and is not part of any other property transferred by the concessioner to the concessionaire under the concession agreement, belongs to the concessioner, and the cost of such real estate is not entitled to compensation⁵.

Real estate — the term "real estate" shall have the meaning it has under the legislation of the Contracting State in which this property is located. This term shall in any case include property ancillary to real estate, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law relating to land ownership apply, easements over real estate, and rights to variable or fixed payments payable as compensation for the exploitation or right to exploit mineral reserves, sources, and other natural resources⁶.

Real property — rights to exploration and exploitation of natural resources are considered as real property located in the Contracting State, which includes the seabed and subsoil⁷.

Real estate includes the property right of any natural or legal person to land, non-separated products of the land, as well as any property attached to the land (buildings, structures, etc.), and other property considered real estate under the legislation of the Contracting State where the property is located. Marine, air, and river vessels are not considered as real estate⁸.

Real estate shall have the meaning it has under the legislation of the Contracting State in which the property in question is located. This term shall in any event mean property accessory to real estate, livestock and equipment used in agriculture and forestry, rights subject to provisions of legislation relating to land ownership, rights known as usufructuary rights in respect of real estate, and rights to variable or fixed payments as compensation for the exploitation or granting of a right to exploit natural resources. Vessels and aircraft shall not be regarded as real estate⁹.

Immovable property — property that is recognized as such under the legislation of the Contracting State in which such property is located¹⁰.

Immovable property — military towns, access railway tracks, training fields, firing ranges, buildings and structures of stationary communication posts, residential buildings, communication lines and infrastructure, other facilities used by units of the Armed Forces of the Russian Federation and ensuring their operation and functioning¹¹.

Real property - for the purposes of this article, the term "real property" means: (a) with respect to Australia, the meaning given to it by Australian legislation, and includes: (i) land and any other rights connected with land, regardless of its improvement, including rights relating to the exploration of mineral, oil or gas reserves or other natural resources, as well as rights to extract such reserves or resources; and (ii) rights to receive variable or fixed payments as compensation for use, in connection with use or for the right to explore or develop mineral, oil or gas reserves, quarries or other sites for the extraction or development of natural resources; (b) with respect to Russia means real property in in accordance with Russian legislation and includes: (i) property auxiliary in relation to real estate; and (ii) rights known as usufruct of real estate; and (iii) rights to which the provisions of legislation relating to land ownership apply; and (iv) rights to variable or fixed payments as compensation for development or in connection with development or for the right to exploration or development of mineral, oil or gas reserves, quarries or other sites of extraction or development of natural resources; (c) applicable to both Contracting States does not include maritime, river and air vessels¹².

Real property — buildings and structures, communications and other infrastructure objects located on the territory of a Russian military base, intended for ensuring its operation¹³.

Real property — land plots, separated water bodies and everything that is firmly connected to the ground, i.e., objects whose movement without disproportionate damage to their purpose is impossible, including buildings and structures¹⁴.

Real estate - land plots and the barracks, residential premises, utility structures, access railway tracks, training grounds, stationary command posts, communication nodes, stationary radio technical and navigational equipment, buildings and structures of arsenals, storage bases, warehouses and other immovable infrastructure objects that belong to the receiving Party and are temporarily used by units of railway troops and/or special formations of other Parties with its consent¹⁵.

Real estate includes land plots, subsoil plots, separate water objects and everything that is firmly connected with the land, i.e., objects whose movement without disproportionate damage to their purpose is impossible, including forests, perennial plantations, buildings, structures, pipelines, power transmission lines, space objects, as well as enterprises as property complexes¹⁶.

Real estate - land plots, railway lines, highways, educational centers and training grounds, airports, ports, naval bases, deployment sites, and buildings and structures located thereon, stationary radio technical and navigational equipment, as well as other infrastructure objects located with the consent of the receiving Party in temporary use by military units of the sending Party¹⁷;

Real estate includes land plots, subsoil plots, separate water bodies and everything that is firmly connected with the land, i.e., objects whose relocation without disproportionate damage to their purpose is impossible, including forests, perennial plantations, buildings, structures, pipelines, power transmission lines, enterprises as property complexes and space objects¹⁸.

Real property has the meaning it has under the legislation of the Contracting State in which the property in question is located. This term includes, in any case, property ancillary to real property, livestock and equipment used in agriculture and forestry, rights to which the provisions of legislation relating to land ownership apply, rights known as usufructuary rights in respect of real property, and rights to variable or fixed payments made as compensation for the exploitation or right to exploit mineral deposits, sources, and other natural resources. Vessels and aircraft are not considered real property¹⁹.

Real estate - land plots, railway tracks, highways, educational centers and training grounds, airports, ports, naval bases and deployment points located on them, buildings and structures, stationary communication facilities, radio technical and navigational equipment, as well as other infrastructure objects, placed at the disposal of military and other formations of the sending Party with the consent of the receiving Party, which are the property of the receiving Party²⁰;

Protocol on the procedure for collecting indirect taxes when performing works and providing services within the customs union. ↩
Federal Law No. 171-FZ dated June 29, 2018 "On Specifics of Reorganization of the Federal State Unitary Enterprise 'Pochta Rossii', Principles of Activities of the Joint Stock Company 'Pochta Rossii' and on Amendments to Certain Legislative Acts of the Russian Federation". 2018, amended on June 29, 2018, Article 19, Subparagraph 1. ↩
Federal Law No. 122-FZ dated July 21, 1997 "On State Registration of Rights to Real Estate and Transactions Therewith", amended on December 21, 2009, Article 1, ceased to be in force as of December 30, 2012 // RSZ RF. 1997. No. 30. Art. 3594. ↩
Federal Law No. 116-FZ dated July 20, 1998 "On State Control for Compliance of Large Expenditures on Consumption with Actual Income Received by Individuals" dated July 20, 1998, amended on July 20, 1998, Article 2 // RSZ RF. 1998. No. 30. Art. 3612. ↩
Federal Law No. 108-FZ of June 30, 2008, "On Amending the Federal Law 'On Concession Agreements' and Certain Legislative Acts of the Russian Federation," as amended on June 30, 2008, Article 1, Subparagraph g // RSZ RF. 2008. No. 27. Article 3126. ↩
Agreement between the Government of the Russian Federation and the Government of Canada on Avoidance of Double Taxation and Prevention of Tax Evasion with Respect to Income and Property Taxes, as amended on June 23, 1997, Article 6. ↩
Agreement between the Government of the Russian Federation and the Government of the Kingdom of the Netherlands on Avoidance of Double Taxation and Prevention of Tax Evasion with Respect to Income and Property Taxes, as amended on November 16, 1998, Article 31. ↩
Double Taxation Avoidance Agreement between the Russian Federation and the United States of America relating to income and capital taxes, as amended on 19 April 1999, Article 9. ↩
Agreement between the Government of the Russian Federation and the Government of the Republic of Tajikistan on the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Income and Capital Taxes, as amended on 27 October 2003, Article 6. ↩
Agreement between the Government of the Russian Federation and the Government of the Republic of Indonesia on the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Income Taxes, as amended on 10 February 2003, Article 13. ↩
Agreement between the Russian Federation and the Kyrgyz Republic on the procedure for using Russian military facilities on the territory of the Kyrgyz Republic and the status of military personnel of the Armed Forces of the Russian Federation in the Kyrgyz Republic, as amended on 2004-10-18, art. 1. ↩
Agreement between the Government of the Russian Federation and the Government of Australia on the avoidance of double taxation and the prevention of tax evasion with respect to income taxes, as amended on 2004-03-01, art. 6. ↩
Agreement between the Russian Federation and the Republic of Armenia on the Russian military base on the territory of the Republic of Armenia, as amended on 2005-04-25, art. 1. ↩
Agreement between the Russian Federation and the Republic of Tajikistan on the status and conditions of the presence of the Russian military base on the territory of the Republic of Tajikistan, as amended on 2006-07-10, art. 1. ↩
Agreement on the establishment of a unified system of technical protection of railways of states - members of the Collective Security Treaty Organization, as amended on 2007-12-24, art. 2. ↩
Protocol between the Government of the Russian Federation and the Government of the Republic of Belarus on the procedure for collecting indirect taxes when performing works and providing services, as amended on 2008-08-04, art. 1. ↩
Agreement between the Russian Federation and the People's Republic of China on the status of military formations of the Russian Federation temporarily located on the territory of the People's Republic of China, and military formations of the People's Republic of China temporarily located on the territory of the Russian Federation for conducting joint military exercises, as amended on 2008-02-25, art. 1. ↩
Protocol on the procedure for collecting indirect taxes when performing works and providing services within the customs union, as amended on 2010-10-04, art. 1. ↩
Convention between the Government of the Russian Federation and the Government of the Argentine Republic on the avoidance of double taxation with respect to income and capital taxes, as amended on 2012-11-26, art. 6. ↩
Agreement between member states of the Shanghai Cooperation Organisation on conducting joint military exercises, as amended on 12 November 2018, art. 1. ↩

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Immovable property