Annual declarations are canceled: new reporting rules for officials

      Are municipal employees, heads of municipal entities, and chairpersons of representative bodies required to provide information about income, expenses, property, and property obligations in 2026?

      Starting from January 1, 2026, information about income, expenses, property, and property obligations will only be provided in cases explicitly stipulated by federal legislation, and not by all the mentioned individuals annually. The Federal Law No. 505-FZ of December 28, 2025, "On Amendments to Certain Legislative Acts of the Russian Federation," came into force on January 1, 2026. This federal law amended the Federal Law No. 79-FZ of July 27, 2004, "On the State Civil Service of the Russian Federation," the Federal Law No. 273-FZ of December 25, 2008, "On Counteracting Corruption," and the Federal Law No. 230-FZ of December 3, 2012, "On Monitoring Compliance of Expenses of Persons Holding State Positions and Other Persons with Their Income," establishing a new procedure for submitting information about income, property, and property obligations.

      According to the amendments, information about income and property for oneself, spouses, and minor children must only be submitted by those who are applying for positions in state and municipal service. Those already in service are required to provide this information in case of transfer from another government agency or if their expenses do not match their income over three years. The list of cases requiring the submission of information about income, property, and property obligations also includes:

      - transfer of a civil servant from one government agency to another;

      - appointment of a civil servant to a state (municipal) service position included in the relevant list;

      - inclusion of a person in the federal personnel reserve.

      Control over the compliance of expenses and income for individuals holding positions of heads of state and municipal institutions has been established. Individuals holding state positions in the Russian Federation, positions in state and municipal service, and positions in certain organizations with state participation are required to submit information about income, property, and property obligations if there are grounds for submitting information about expenses in accordance with the Federal Law No. 230-FZ of December 3, 2012, "On Monitoring Compliance of Expenses of Persons Holding State Positions and Other Persons with Their Income," no later than April 30 of the year following the year in which such grounds arose.

      A civil servant will not be able to remain in service if they submit knowingly incomplete information. According to the previously effective version, this rule applied when information was not submitted or knowingly false information was provided.

      A similar approach is established in part 4 of article 12.1 of Federal Law No. 273-FZ regarding individuals holding municipal positions (including heads of municipal entities and chairpersons of representative bodies). They are required to submit information upon being vested with powers (appointment or election), as well as when there are grounds for monitoring expenses in the manner provided by Federal Law No. 230-FZ.

      Thus, in 2026, municipal employees, heads of municipal entities, and chairpersons of representative bodies will provide information about income and expenses only in cases explicitly stipulated by federal legislation, and not on an obligatory annual basis.

      At the same time, the obligation to submit declarations remains when entering state or municipal service, when included in the federal personnel reserve, when transferring a civil servant from one authority to another, as well as in case of grounds for submitting information about expenses in the event of a civil servant, their spouse, or minor children making a large transaction for the acquisition of real estate, transport, securities, or digital assets, if the amount exceeds the total income of the family for the three preceding years. The declaration will need to specify the source of funds.

      Moreover, there is a ban on posting information about income, property, and property obligations on the Internet, submitted by individuals holding positions specified in paragraphs 1.1 - 3.2 of part 1 of article 8 of Federal Law No. 273-FZ of December 25, 2008, "On Counteracting Corruption." The aforementioned changes came into legal force on January 1, 2026.

      Photo: IA "Tatar-inform"

      Maria Kandaurova