Yulia Smourova

Counsel
Tax, Currency Control
Private Clients

Yulia Smourova is a counsel with over 20 years of experience in tax law, currency regulation, and private capital management.

She provides comprehensive legal support to Russian and international companies, banks, and private individuals on currency regulation matters — from advisory services to representation in pre-trial and court proceedings.

In the tax domain, Yulia advises on a broad range of corporate and personal taxation issues, including:

taxation of financing transactions (including intra-group financing), M&A transactions, and reorganisations;
real estate and cross-border transactions, as well as debt restructurings;
taxation of dividends, royalties, and interest;
investment projects and tax planning;
comprehensive tax due diligence;
development of internal policies and procedures aimed at preventing tax risks; and
personal income taxation and tax aspects of payments to employees and other individuals (including employment-related payments, compensation, incentives, and implementation of motivation programs).

Yulia is also an expert in currency regulation and foreign economic activity. She advises both corporate and private clients on Russian currency legislation and applicable restrictive (counter-sanctions) measures, supports clients through currency control procedures, and assists in communications with banks.

In the private client space, in addition to the above, Yulia:

structures private investment projects in line with clients’ personal and business objectives (beneficial ownership);
supports the preparation and submission of tax and currency reporting (including 3-NDFL, CFC reports, and reports on foreign accounts);
assists in the creation of Russian and international asset and investment ownership/management structures (including private aircraft and yachts);
advises on tax residency status and KYC procedures; and
assists with a wide range of private legal matters, including inheritance planning and family law matters.

Yulia has extensive experience representing clients before tax and customs authorities, including support at all stages of tax audits and in appealing decisions or actions/inaction of supervisory authorities.

Prior to joining the firm in 2006, Yulia worked at the Moscow Directorate of the Federal Tax Service of Russia, where she gained hands-on experience in the application of tax legislation.

Experience

S8 Capital – provided tax and currency regulation support for several large M&A transactions.

One of the largest cosmetics manufacturers – acted as a business advisor in collaboration with the client’s legal and marketing departments to develop a marketing policy that could also serve as justification for the economic feasibility of marketing expenses.

Straumann Group – advised on various tax matters related to the launch of contract manufacturing operations in Russia, including tax aspects of the manufacturing agreement and analysis of tax implications of transactions under the new production scheme.

PJSC IC Energogarant – represented the client at pre-trial and court stages of a tax dispute.

International manufacturer of commercial refrigeration equipment – represented the client in multiple court proceedings at all three levels in challenging the customs authority’s decision to impose liability for a currency offense under Article 15.25 of the Russian Code of Administrative Offenses; advised on tax and currency aspects of intra-group debt restructuring.

Renowned haute couture house, part of the LVMH Group – assisted with the restructuring of intra-group debt (assessed permissible restructuring schemes in light of Russian currency legislation and counter-sanctions measures; drafted project agreements).

Private company engaged in wholesale supply of dairy products – provided end-to-end support for the restructuring of foreign trade contracts and settlements, from legal, tax, and currency risk “audit” to drafting agreements for formalizing the restructuring.

Beneficial owners of a Russian company – structured ownership of assets and income sources in foreign (including “unfriendly”) jurisdictions, in compliance with Russian and international tax legislation; assisted in obtaining residence permits for the client and their family.

HNWI private investor – assisted with tax and currency reporting, including CFC (Controlled Foreign Company) filings related to foreign investment income; supported a comprehensive project to structure personal assets in Russia and abroad following the divestment of an investment portfolio in Luxembourg and Swiss banks.

HNWI private investor – advised the client on various matters related to their participation in a litigation funding project involving a cross-border inheritance dispute.

Private client – supported multiple transactions involving the purchase and sale of private aircraft.

Membership

Taxation Committee of the Association of European Businesses (AEB)
Taxation Committee of the Franco-Russian Chamber of Commerce and Industry (CCI FR)
Taxation Committee of the Russian-German Foreign Trade Chamber (AHK)
Head of the Currency Control Working Group of the Russian-German Chamber of Commerce and Industry (AHK)

Rankings

Pravo-300 2024, 2025, Foreign Economic Activity: Currency Regulation
Rossiyskaya Gazeta 2023, 2024, Tax, Private Capital and Investment

Education

2007, Moscow Academy of Entrepreneurship under the Government of Moscow
2004, All-Russian State Tax Academy (Financial University under the Government of the Russian Federation)

Contacts

+7 905 718 54 18
yulia.smourova@sl-legal.ru