Business fragmentation 2021: everything an accountant and director needs to know - the rate is 1950 rubles. from Clerk, training 2 hours, Date: December 2, 2023.

Let’s sum up the results of 2020, consider judicial practice, share cases from our practice and outline the opportunities and prospects for legal division of business in 2021.

Judicial practice in cases of business splitting consistently demonstrates an increase in decisions in favor of the tax authorities: for 9 months of 2020, the courts of the first instance, 59 cases were considered, of which 10 were in favor of the taxpayer, 2 of which were overturned by the appeal court and decisions were made in favor of the tax authority organ. That is, the percentage of winning cases is 13.5% and this is a very bad result: for 9 months of 2019, the percentage of winning cases was 36%.

Business division cases cover almost all industries: manufacturing, retail and wholesale trade, construction, services.

We predict that the number of cases regarding fragmentation will increase, including after the abolition of UTII from 01/01/2021, while the majority of decisions will be made in favor of the tax authority.

1. Analysis of analytics on cases of fragmentation for the 3rd quarter of 2020

2. Why did tax authorities win more than 85% of cases in 2020?

3. Why does the abolition of UTII and reduced rates of social contributions for small and medium-sized businesses lead to an increase in business fragmentation?

4. How to refinance in a group of companies?

5. How to use individual entrepreneurs in the work of a group of companies?

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