▲ Legal definitions of currency residents and currency non-residents ▲
Extract from the Federal Law of 10.12.2013, No. 173-FZ "On Currency Regulation and Currency Control":
Article 1. Basic Terms Used in This Federal Law
1. For the purposes of this Federal Law, the following basic concepts are used:
...
6) residents:
a) individuals who are citizens of the Russian Federation;
(paragraph "a" in the wording of the Federal Law of 28.12.2017, No. 427-FZ)
á) foreign citizens and stateless persons permanently residing in the Russian Federation on the basis of a residence permit provided for by the legislation of the Russian Federation;
â) legal persons established in accordance with the legislation of the Russian Federation, with the exception of foreign legal persons registered in accordance with the Federal Law "On International Companies";
(as amended by Federal Law of 03.08.2018 No. 293-FZ);
ã) branches, representative offices and other units of residents located outside the territory of the Russian Federation specified in sub-clause "â" of this clause;
ä) diplomatic missions, consular offices of the Russian Federation, permanent missions of the Russian Federation to international (interstate, intergovernmental) organizations, other official representative offices of the Russian Federation and representative offices of federal executive authorities located outside the territory of the Russian Federation;
(paragraph "ä" in the wording of the Federal Law of 28.12.2017, No. 427-FZ)
7) non-residents:
a) individuals who are not residents in accordance with subparagraphs "a" and "á" of paragraph 6 of this section;
á) legal persons established in accordance with the legislation of foreign states and located outside the territory of the Russian Federation;
â) organizations that are not legal persons, established in accordance with the legislation of foreign states and located outside the territory of the Russian Federation;
ã) diplomatic missions, consular offices of foreign states and permanent missions of these states with intergovernmental or intergovernmental organizations, accredited in the Russian Federation;
ä) interstate and intergovernmental organizations, their branches and permanent missions in the Russian Federation;
å) branches, permanent representative offices and other separate or independent structural units of non-residents located on the territory of the Russian Federation specified in subclauses "á" and "â" of this clause;
å.1) foreign legal persons registered in accordance with the Federal Law "On International Companies";
(paragraph "å.1" was introduced by the Federal Law of 03.08.2018 No. 293-FZ)
g) other persons not specified in clause 6 of this section;
▲ Foreign citizens and stateless persons ▲
Extracts from the Federal Law of 25 July 2002 No. 115-FZ "On the Legal Status of Foreign Citizens in the Russian Federation":
Article 2. Basic Terms
1. For the purposes of this Federal Law, the following basic concepts apply:
foreign citizen - an individual who is not a citizen of the Russian Federation and who has proof of citizenship (nationality) of a foreign state;
stateless person - an individual who is not a citizen of the Russian Federation and who does not have any proof of citizenship (nationality) of a foreign state;
...
residence permit - a document issued to a foreign citizen or stateless person to confirm their right to permanent residence in the Russian Federation, as well as their right to free exit from the Russian Federation and enter the Russian Federation. A residence permit issued to a stateless person is also a document proving his/her identity. A residence permit cannot be issued in the form of an electronic document;
(as amended by the Federal Law of 27.07.2010, No. 227-FZ)
...
a foreign citizen permanently residing in the Russian Federation - a person who has received a residence permit;
2. For the purposes of this Federal Law, the concept of "foreign citizen" includes the concept of "stateless person", unless the federal law establishes special rules for stateless persons that differ from the rules established for foreign citizens.
▲ Foreign legal persons - international companies in the Russian Federation ▲
Extracts from the Federal Law of 03.08.2018 No. 290-ÔÇ "On International Companies":
Article 1. Relations regulated by this Federal Law
1. This Federal Law defines the legal status of an economic company with the status of an international company registered in the Unified State Register of Legal Entities in connection with a foreign legal person changing its personal law in the redomicile procedure (hereinafter referred to as an international company), the rights and obligations of its stakeholders, and the peculiarities of its activities, reorganization and liquidation.
2. The status of an international company may be assign to a foreign legal person that is a commercial corporate organization and has decided to change its personal law in the manner prescribed by such personal law (hereinafter - a foreign legal person).
Article 5. Particulars of the state registration of an international company
1. International companies are subject to state registration in accordance with Federal Law No. 129-FZ of 8 August 2001 "On State Registration of Legal Entities and Individual Entrepreneurs", taking into account the special procedure for state registration of international companies established by this Federal Law.
