According to the anti-offshore law, by April 1, 2015 taxpayers had to notify the Federal Tax Service of owning more than 10% of the share capital of controlled foreign companies (i.e. companies that are not tax residents of the Russian Federation, but controlled by them).
However, recently it became clear that the government has not submitted to the State Duma the bill on amnesty of capital and did not approve the report form by which individuals are required to notify the tax authorities about owning offshore companies. Most likely implementation of the law will be postponed for the autumn of this year.