An employee that stays in Russia on the basis of a work visa and work permit, receives an annual salary/ remuneration that is no less than RUB 2 million, or lower in certain cases, is employed under a Russian employment contract, and has particular experience or skills as determined by the employer. HQSs are eligible for the standard personal income tax rate of 13% on remuneration from their employment before becoming Russian tax residents. 

A legal entity that opens a solitary subdivision, such as a Rep Office or Branch.