Expenses related to the acquisition of a corresponding share in the charter capital of an economically significant organization – definition and meaning of "Expenses related to the acquisition of a corresponding share in the charter capital of an economically significant organization"

Expenses related to the acquisition of a corresponding share in the charter capital of an economically significant organization — is considered as the corresponding portion of the total expenses, which is determined in accordance with this sub-item in the case of acquiring shares in the charter capital obtained by the taxpayer in ownership proportionally to his indirect ownership share in the charter capital of an economically significant organization in the order provided for by the Federal Law of August 4, 2023, No. 470-FZ "On Special Features of Regulation of Corporate Relations in Joint-Stock Companies that are Economically Significant Organizations"¹.

Tax Code of the Russian Federation, as amended on January 1, 2026, Article 220, sub-item 2.7 // Official Gazette of the RF. 2000. No. 32. Article 3340. ↩