Deloitte CIS French Services Group


Deloitte CIS French Services Group

The Deloitte CIS French Services Group is a Moscow-based team of French nationals and French-speaking specialists dedicated to assisting French and French-speaking clients in expanding their businesses in Russia and the CIS.

The French Services Group comprises practitioners from the entire spectrum of industries and specializations, from auditors to tax analysts, consultants and lawyers, all of whom being experienced in regularly advising clients from France and French-speaking countries (Belgium, Luxembourg, Switzerland, Canada, Africa) and engaged in business matters in Russia and the CIS regions or in cross-border transactions.

Most of our team studied both in France and in Russia and are capable of providing a highly diversified and high-quality level of business support to ensure the international development of their French-speaking clients’ businesses.

If you would like to find out how we can assist your business expansion in Russia and the CIS, please do not hesitate to contact us.


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Our services

Tax incentives | December 2015

We are pleased to present a summary of tax incentives offered in Moscow. This presentation will help investors identify key criteria for participation in the city’s tax reduction program.


Analysis of the Oriflame case, a very innovative decision in the fields of royalty payments and permanent establishment issues

The Moscow District Commercial Court issued a controversial decision on 11 June 2015, in which it ruled that expenses associated with the payment of royalties by a Russian company to a foreign affiliate under a sublicensing agreement were nondeductible for profit tax purposes. The commercial court affirmed the ruling of two lower courts and the position of the Russian tax authorities.

This article overviews the decision and makes some comments on the potential impact of the case for multinational companies charging royalties to Russian subsidiaries.


Investment guide: Doing Business in Russia

The legislative and regulatory efforts are meant to improve stability and predictability, making the investment climate milder and the business environment more attractive for all players.

Following the international BEPS prevention activities and in a bid to ensure the fair distribution of VAT between jurisdictions, Russian legislators introduced VAT for e-services rendered by foreign providers to Russian consumers.

Thin capitalisation and transfer pricing rules have been reexamined and redefined, eliminating some tax loopholes while easing up the excessive, economically unjustified regulatory restrictions.


October 2015

The French Desk took part in commenting on the Russian aspects of a major international asset-sale deal in the field of energy, involving a French group. The analysis focused on the potential Russian tax consequences of the sale of companies owning assets locally.

September 2015

Deloitte advised a high-net-worth individual, a French tax resident, in restructuring his activities in order to address the new challenges of Russian and French tax law.

February 2015

Deloitte’s French Desk won several engagements on the application of the beneficial ownership concept for Russian-sourced payment, involving analysis of payment structures and reviews of the required documentation.

November 2014

Deloitte’s French Desk and the Transfer Pricing department teamed up to propose innovative solutions to a French group currently considering increasing its production in Russia to take advantage of the favorable ruble evolution while keeping a fair transfer pricing policy.

October 2014

Deloitte’s French Desk advised a Russian high-net-worth individual regarding his personal individual income tax situation, in particular, his tax residency as regards the French and Russian rules.

April 2014

Deloitte’s French Desk in Moscow successfully assisted a French logistics company operating in Russia in identifying and improving its financial situation regarding the Russian thin-capitalization rules. The consequences at the level of the French parent company, as well as the legal questions associated with the loan structure, were also covered.

March 2014

The French Desk in Moscow successfully assisted a major Russian energy group in communicating with the French tax authorities and clarifying the individual income tax situation of its employees based in France.

January 2014

Deloitte’s French Desk carried out a review and translated the internal rules of a French group into Russian to ensure their applicability at the level of the Russian subsidiary.

December 2013

Deloitte’s French Desk, together with our Legal Department, took part in restructuring the Russian top management of a large French retail group.

November 2013

One of our clients, an international French software group, recently entered a partial asset transfer in France during a carve-out operation. The transferred assets included shares in their Russian subsidiary. Deloitte’s assistance with all legal aspects of the transaction on the Russian side was requested.

October 2013

Deloitte successfully provided consulting services to a French multinational group on issues arising during the conclusion of a cash-pooling agreement between the French parent company and its Russian subsidiary. In particular, tax, currency control and banking regulation issues were addressed.

September 2013

Deloitte advised a Russian individual on the optimal structuring solution for the acquisition of a castle in the South of France from a tax and legal standpoint.


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Our experience

Contacts (Financial Advisory)

Ludmila Grechanik

Ludmila Grechanik

Partner, Financial Advisory

Ludmila joined Deloitte Forensic in May 2012 having spent the previous nine years in the Forensic department of another Big Four firm. Previously, she had also worked in the Financial Services Assuran... More

Contacts (Tax)

Oxana Zhupina

Oxana Zhupina

Partner, Tax & Legal

Oxana has been working in the field of taxation since 2002 and has extensive experience, conducting tax audits, tax due diligence and consulting for large Russian and multinational companies. She hold... More

Contacts (Audit)

Egor Metelkin

Egor Metelkin

Partner, Consumer Group Leader

Egor has more than 20 years of experience with Deloitte, working in the consumer products, retail and services sectors. He led the Consumer Group for Deloitte CIS for more than 10 years and delivers a... More