Foreign companies directly present in Russia (not via a subsidiary) will be obliged to report to Russian tax authorities on their shareholders. Amendments to the Tax Code have been approved by the Russian parliament.
Foreign companies shall report to tax authorities annually within March 28.
If a person or a public company indirectly holds more than 5% of shares, it shall be included into the report.
The new regulation will not affect foreign companies that provide Russian citizens with electronic services via Internet (please see more here http://mlegal.de/en/business-set-up/accreditation-representative-office-branch-in-russia)
Non-reporting will entail penalties. The new law shall enter on January 1, 2022 into force.