FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 23, 2025 No. 266-FZ

About introduction of amendments to articles 2 and 12 of the Federal law "About the Free Economic Zone in the Territories of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia Region, Kherson Region and in the Adjacent Territories"

Accepted by the State Duma on July 8, 2025

Approved by the Federation Council on July 16, 2025

Bring in the Federal Law of June 24, 2023 No. 266-FZ "About the free economic zone in the territories of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region, Kherson region and in the adjacent territories" (The Russian Federation Code, 2023, No. 26, Art. 4674; 2024, No. 26, Art. 3549) following changes:

1) in Article 2:

a) state Item 5 in the following edition:

"5) the investment project - limited on time of implementation and the spent resources, the complex of the actions directed to creation, upgrade or recovery (preserving) of functional properties of fixed asset objects realized by the participant by implementation of capital investments, including capital repairs, for their subsequent operation for the purpose of production of goods, performance of works, rendering services or maintenance and (or) increase in amount of the made goods, the performed works, the rendered services;";

b) in Item 8 of the word"," to exclude capital repairs;

2) Article 12 to add with part 2.1 following of content:

"2.1. The data provided by items 4 and 8 parts 2 of this Article can not contain in the investment declaration if the investment project is directed to recovery (preserving) of functional properties of fixed asset objects, including capital repairs.".

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