Digital Financial Assets Gain Legal Status: What Changes for Businesses and Investors

2025-11-24 14:00 Legal Digest

A significant legislative amendment that will determine the future of digital assets in the country is being prepared for Russian law. A bill has been introduced to the State Duma aimed at finally establishing a comprehensive legal status for Digital Financial Assets (DFAs). This will create a long-awaited legal framework for their circulation and, crucially, will harmonize their taxation with that of traditional financial instruments.

Acsour is ready to be your guide in this emerging legal landscape and help you integrate work with DFAs into your financial and tax strategy with minimal risk.

Key Changes: From Uncertainty to Clear Rules

The bill is designed to eliminate the market's main problem—legal uncertainty. Among the most significant innovations are:

Clear Definition of Debt DFAs. Legislation will, for the first time, introduce a clear definition of what constitutes a digital bond or other debt instrument issued in the form of a DFA. This will delineate the rights and obligations of issuers and investors.
Tax Harmonization. The most practical aspect for companies and investors is the planned unification of the tax regime for traditional and digital bonds. This will eliminate existing tax disparities and make digital assets a more predictable tool for investment and fundraising.

What This Means for Your Business

The introduction of clear rules opens up new opportunities:

For Issuers: A legal and regulated mechanism for raising capital through the issuance of digital debt instruments emerges.
For Investors: DFAs become a more understandable and protected asset for investment, and tax reporting for them becomes transparent.
For Professional Market Participants: A new ecosystem of financial services related to the issuance, accounting, and circulation of DFAs is being formed.

Even though the bill is at an early stage of consideration, its adoption will create a completely new reality for the financial market. Proactive preparation will allow your company to not be left behind and to use the new tools for growth from their launch day.

We offer a range of expert services for operating in this new reality:

Legal Analysis: Assessment of the bill's provisions and their potential impact on your activities.
Tax Consulting: Assistance in developing optimal taxation models for DFA transactions for both issuers and investors.
Internal Process Audit: Assistance in adapting your accounting and financial systems to meet the new requirements.

Submit a request on our website to receive a detailed consultation from our experts and develop a proactive plan of action in connection with the legalization of DFAs.