of July 31, 2025 No. 276-FZ
About features of change of terms of the contract of the credit (loan) upon the demand of the borrower - the subject of small and medium entrepreneurship or the borrower - the physical person applying special tax regime "Tax on the professional income"
Accepted by the State Duma on July 22, 2025
Approved by the Federation Council on July 25, 2025
1. This Federal Law governs the relations arising in connection with the address of the borrower - the subject of small and medium entrepreneurship or the borrower - the physical person applying special tax regime "Tax on the professional income" to the creditor with the requirement about change of terms of the contract of the credit (loan) providing suspension of execution by the borrower of the obligations on return of credit amount (loan) for certain term.
2. Operation of this Federal Law does not extend:
1) on the obligations which arose from contracts of the credit (loan) with plurality of persons on the party of the borrower and (or) creditor, including on the agreements of syndicated loan (loan) signed according to the Federal Law of December 31, 2017 No. 486-FZ "About syndicated loan (loan) and modification of separate legal acts of the Russian Federation";
2) on the loans issued by the microfinancial organizations - subjects of small and medium entrepreneurship, the non-profit microfinancial organizations, and also the microfinancial organizations, founders (shareholders, participants) of which is the Russian Federation, the subject of the Russian Federation or municipality;
3) on the credits (loans) on which the pledge subject providing obligation fulfillment of the borrower is also the subject of prior or subsequent pledge providing execution of other obligations of the borrower or pledger to persons who are not participating in the agreement of the credit (loan);
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