Income from renting out real estate in the Russian Federation

Good afternoon, Adele!
If you have a taxi, you are not required to declare your property abroad. In the Netherlands, long-term rental income is not taxed. Also, if the lease is concluded for your parents, you will not be a taxpayer in Russia. We advise you to consider the tax regime for self-employed in the Russian Federation. If the region where your property is located has this tax regime, you will pay 4% tax on rent.
Best regards, Nalog.nl team

Good afternoon!
And if you rent an apartment in the Russian Federation for a short-term lease? Will there be any problems after taxiing ends? Wouldn't it be necessary to pay extra taxes in NL minus 4% already paid in Russia?
Thank you.

Good afternoon, Maxim!
We decided to analyze the whole situation in more detail.
In this situation, there are two options: whether the lease will be short-term (less than 3 months) or long-term
In the case of a short-term lease, income will need to be shown in box 1 "Income from other work", regardless of whether the person has a taxi or not. This is bad, as taxiing will still have to pay about 40% of taxes. There will be partial tax exemptions, but given the double taxation, it will still be quite expensive. In this case, we recommend renting out through a business, and it is desirable that this business is not registered for you. For example, it can be issued to parents or relatives. Then, you will lease them an apartment for a long-term lease, and they are already, according to Russian law, for a short-term lease. In this situation, the income will be attributed to box 3 and will not be taxed.
In the case of a long-term lease, the income will immediately fall into box 3, it may not be shown at all as long as there is a taxiing. But even after the end of taxiing, it will be necessary to show the presence of this apartment in the declaration, but the income from renting will still not be taxed.
Thus, we recommend either concluding a long-term lease agreement directly, or renting it out for a short-term, but through an intermediary (you rent to an intermediary for a long-term, and the intermediary himself can rent for a short-term)
About 4% in the RF. They will not be counted anywhere, except in cases where the rent will be formalized as income from other work. Then, the tax paid can be reflected as expenses related to the receipt of income. This also includes other taxes related to the apartment, and the cost of electricity, water, etc.
Best regards, Nalog.nl team

Good afternoon!
Thank you very much for such a detailed answer! I still have one more question. I came across the following law on the Internet: https://www.consultant.ru/document/cons_doc_LAW_19512/4f3887fcd8cca0f6c005f32ca023ff73a72c3ce6/ (Article 6 of the agreement between the Russian Federation and NL on the avoidance of double taxation), it turns out that a resident of the Netherlands can pay taxes on income from renting real estate in Russia in Russia. Moreover, short-term and long-term leases are not differentiated. Is this law still in effect? Could you comment on it?
Thank you!