Changes in laws and taxes from January 1, 2023

In the new year, the citizens of the Russian Federation are waiting for important changes in the tax and legislative spheres. Let's take a closer look at the main innovations.

• As early as January 1, 2023, real estate owners will have access to information about all persons registered in their apartments, without the consent of the latter. This includes materials about the full name, date and place of birth, date of registration at the place of residence (stay). Information about the citizenship of foreign persons and the timing of their registration will also be available.

• In 2023, a new type of extract from the EGRN will be issued. The document will list all known restrictions and encumbrances of real estate owned by one person. So far, such information can be obtained only for a specific object.

• From March 1, 2023, personal data about the owners in the statement from the EGRN will be available to a limited number of persons and will be provided only with the permission of the owners of the property themselves. Realtors believe that the loss of market transparency will have a negative impact on the sale of secondary housing.

• The support regime for developers and shareholders is extended until June 30, 2023. The government supported the initiative on further relief for developers who are forced to increase the delivery time of housing due to sanctions. Shareholders also have the right to be late with payments.

• From January 1, 2023, the submission of a number of applications through the Rosreestr personal account will become available without an enhanced qualified electronic signature. And from March 31, 2023, when requesting an extract, it will be possible not to include graphic diagrams and drawings in it.

• A new method of voting is also being introduced for summer residents: they will be allowed to conduct absentee voting through the "Public Services" service.

• The electronic format of auctions for the sale and lease of land plots owned by the state or municipalities has been approved. Such events will be held only online. There are exceptions for regions without Internet access.

• In 2023, the cost of all real estate that is planned to be transferred to ownership or use from state ownership will be calculated in a new way. So the price will be determined by the date of filing the application, and if the cadastral value increases during the processing of documents, the amount originally prescribed in the contract will be decisive.

• The self-employed are waiting for the simplification of renting out their apartments. In 2023, the owners of such housing will be able to rent it out without registering an individual entrepreneur. It is assumed that it will become easier for landlords to pay taxes.

• From January 1, 2023, a special fee will be set when registering changes in lease agreements. So for legal entities, the amount of state duty will be 1 thousand rubles, and for individuals - 350 rubles.

• Now the authorities in the regions will be able to reduce the period of tax-free ownership of property. First of all, this applies to housing that is inherited, donated or privatized. With the help of innovation, the authorities want to stimulate the secondary housing market.

• Next year, the legal entity will start paying tax depending on the cadastral value of real estate objects. Unfortunately, according to professionals, this can have a negative impact on the pricing of the entire real estate market.

• A single tax payment for organizations and sole proprietors will become mandatory. One payment order for all contributions and taxes is introduced in order to eliminate confusion with simultaneous debts and overpayments for various taxes.