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Dear clients,

Sberbank of Russia Custody Services hereby informs that since January 1, 2014, it has been performing tax agent functions (calculation and withholding of tax) in respect of payments of income on securities deposited in depo accounts opened at Sberbank of Russia Custody Services, in accordance with the procedure defined by the legislation of the Russian Federation. For detailed information on the tax services, please refer to specific sections of the website designed for various categories of depositors.


Dear Depositors,

We hereby inform you that effective from 1 January 2015 income of tax residents of the Russian Federation (both legal entities and individuals) in the form of dividends will be subject to the tax rate of 13% (clause 1, article 224 of the Tax Code of the RF, and clauses.2 and 3, article 284, TC RF), instead of 9% applied previously. For this purpose, the tax amount is calculated according to the formula established by article 275 of the Tax Code of the RF.

The changes have been introduced by the Federal Law of 24 November 2014 No. 366-FZ “On Amendments to Part 2 of the Tax Code of the Russian Federation and Certain Acts of the Russian Federation.”

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