The Russian court fee for a subsidiary liability application depends on the procedural route and claim value. A dispute within bankruptcy uses the special 50% rule for the monetary-claim fee. An outside lawsuit and a creditor’s request to join require their own calculation analysis.
This guide is for a creditor preparing a claim against a controlling person. It concerns neither the fee for initiating the company’s bankruptcy nor the representative’s professional charges. The legal rules were checked on 26 October 2026.
⚖ The route
Identify a bankruptcy dispute, a separate lawsuit or joining an existing claim first.
∑ The value
Match the relief requested to the calculation and unpaid amounts.
▤ The document
Establish payment, an exemption or a supported request for relief.
Identify the procedural route before calculating
The answer to question 2 in Supreme Court Review No. 1(2024) classifies a subsidiary liability claim as a property claim capable of monetary valuation. Payment in 2026 is governed by the current Article 333.21 of the Tax Code. Earlier subparagraph numbering and former amounts in the Review must not replace the current statute.
| Application | Starting point | What to avoid |
|---|---|---|
| Controlling-person claim within a bankruptcy case | The monetary scale in subparagraph 1 and 50% under Article 333.21(1)(9) | Substituting a fixed non-property fee for the monetary calculation |
| A lawsuit outside bankruptcy | Paragraph 51 of Resolution No. 53: the monetary fee on the amount sought for the creditor bringing the claim | Automatically applying the bankruptcy reduction merely because the debt relates to an insolvent company |
| A creditor joining an outside claim | Paragraph 54 of Resolution No. 53: the amount sought for the joining creditor | Treating all participating creditors’ claims as that creditor’s personal fee obligation |
| Appeal or cassation | A separate fee for the complaint and the relevant level of court | Repeating the original application calculation without checking |
For proceedings after a case has ended, see the outside-bankruptcy liability route. The general fee rules for bankruptcy disagreements do not automatically determine the value of a particular subsidiary liability claim.
Support the claim value
The value must correspond to the relief sought. Article 333.22 includes penalties and interest claimed in the application. Do not substitute an arbitrary round number or only the applicant’s personal debt where the relief requests a wider recovery.
Prepare a separate schedule showing principal, sanctions and interest, documented payments, the balance and the legal basis for inclusion. Match its total to the relief requested. The application structure and the fee calculation must describe the same application.
If the amount cannot yet be established finally, explain why, provide the available calculation and separately justify the payment arrangement or relevant motion. Considering the liability ground and amount in two stages does not turn a monetary claim into a free procedural motion. A fixed non-property rate must not be selected solely because the final amount remains under examination.
Illustrative calculations using the current scale
These examples assume a monetary claim, no exemption and no additional independent demands. They illustrate arithmetic rather than a universal tariff for every application.
| Assumption | The monetary-scale calculation | Result for the stated route |
|---|---|---|
| RUB 2,000,000 claim within bankruptcy | 55,000 + (2,000,000 − 1,000,000) × 3% = RUB 85,000 | 85,000 × 50% = RUB 42,500 |
| RUB 2,000,000 sought for the filing creditor outside bankruptcy | The same base fee: RUB 85,000 | RUB 85,000 without automatic bankruptcy reduction |
| A creditor joins outside bankruptcy with its own RUB 500,000 demand | 10,000 + (500,000 − 100,000) × 5% = RUB 30,000 | RUB 30,000 on the stated assumptions |
If the claim within bankruptcy increases from RUB 2,000,000 to RUB 3,000,000 with the other assumptions unchanged, the new base fee is 55,000 + 2,000,000 × 3% = RUB 115,000; half is RUB 57,500. If RUB 42,500 was properly paid and is credited, the difference is RUB 15,000. A change in statutory rates between applications requires separate analysis under paragraph 2 of Resolution No. 39. This example assumes unchanged rates.
Do not transfer these figures to a payment without checking value and route. A fee on two million roubles and one on five hundred thousand do not become identical merely because both applications concern subsidiary liability.
A register-inclusion exemption does not automatically carry over
Article 333.37(1)(5) exempts a creditor seeking inclusion in the register where the claim is established by a final judicial act. A judgment establishing the company’s debt does not exempt the creditor from every new controlling-person claim. Match the exemption to the subject of the new application.
Article 333.22(2) permits the court, taking the payer’s financial position into account, to exempt the payer, reduce the amount, defer payment or allow instalments. The request must be supported and explained. An empty bankruptcy estate or a creditor’s lack of funds calls for documentary assessment; it does not automatically exempt every applicant.
Prepare account information, balances, transactions, obligations and other material evidence for the motion. State which form of relief is requested and explain how the documents establish the particular payer’s financial position. For joining an outside claim, paragraph 54 of Resolution No. 53 expressly provides for payment evidence, proof of exemption or a relevant motion.
Attachments and payment evidence
- A claim-value calculation with a breakdown and supporting references.
- The base-fee calculation and the reason for applying 50%, if filing within bankruptcy.
- An executed payment document, exemption evidence or a supported motion.
- For additional payment: the original payment, changed claim value, new calculation and difference.
- For joining: the existing case details and the amount claimed in your interests.
Paragraphs 4, 6 and 8 of Resolution No. 39 require adequate evidence and identification of the payment. Where someone else pays, the document must identify the person whose payment obligation is being fulfilled. Check the chosen court’s current payment details, payer, dispute category and information connecting the payment to the particular application. A draft payment order without execution confirmation is not payment.
Calculation explanation framework: “The monetary claim is … . It is being considered in … . The base fee under Article 333.21(1)(1) is … . Subparagraph 9 applies / does not apply because … . The total is … . Payment is established by … / the following relief is requested …”. Fill in the conditions and figures from the actual application.
If the court leaves the application without movement, identify the precise defect first: the amount, unclear value, payment details, unsupported exemption or lack of evidence of execution. Do not pay the entire fee again before reconciling the first transfer. Retain evidence that the defect was remedied within the court’s deadline.
Frequently asked questions
Is the fee always half of the monetary rate?
No. The special 50% rule concerns a dispute within bankruptcy. An outside lawsuit and joining an outside claim require their own analysis.
Is a new claim against the controller free if the company’s debt is already established?
There is no general exemption on that basis. The exemption for including an established claim in the register does not automatically extend to a different application.
Can I simply use RUB 25,000 if the final liability amount is uncertain?
A fixed rate cannot be chosen without legal classification. Provide the available information and justify the value, payment arrangement or relief requested.
Does a joining creditor calculate the fee on the entire group claim?
Paragraph 54 of Resolution No. 53 refers to the amount sought in the joining creditor’s interests. That amount must be disclosed and supported.
Does deferral mean the fee will never have to be paid?
No. Deferral changes the payment time; it does not by itself eliminate the obligation. The court and applicable rules determine the conditions.
Checked: 26 October 2026. Article 333.21, Article 333.22 and Article 333.37 of the Tax Code, version dated 4 August 2026 with effective changes from 1 October 2026; question 2 of Supreme Court Review No. 1(2024); paragraphs 51 and 54 of Resolution No. 53, version dated 23 December 2025; and Resolution No. 39 of 23 December 2025, paragraphs 2–4, 6, 8 and 19–20. Future versions have not been applied. This guide concerns Russian law.
For an initial consultation, prepare the application, claim value, fee calculation and any defect order or payment record. The route and documents can be checked without guaranteeing an exemption.