The lawyer warned about the consequences for managers after the closure of the company

Subsidiary liability can overtake business managers and owners even after its liquidation. Sergey Ramazanov, a lawyer and partner at the Strategiya Law Bureau, told RBC on March 31 that the new update of judicial practice allows creditors to collect debts from controlling persons, even if the company has already been formally excluded from the register.

"In recent years, the approach to disputes involving subsidiary liability has become noticeably tougher. At the end of 2025, the Supreme Court updated its practice and expanded the capabilities of creditors. If earlier it was necessary to wait for bankruptcy or exclusion of a company from the Unified State Register of Legal Entities in order to be held vicariously liable, now it is not necessary," Ramazanov noted.

Now, in order to be held accountable, it is enough to prove that the organization has actually ceased operations and exists only formally. At the same time, the obligation to prove their good faith in court now rests with the owners and business leaders themselves.

He clarified that in practice, organizations that cease to operate without official liquidation are called abandoned. The main features of such firms are the absence of account transactions, debts owed to counterparties, failure to report to the tax authorities, and the absence of a company at its legal address.

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Previously, entrepreneurs considered such a model to be safe, expecting the automatic exclusion of an inactive legal entity from the registry. However, today this mechanism has stopped working, and not only directors, but also founders, financial managers and chief accountants are under attack.

If a legal entity does not have the funds or property to repay its obligations, foreclosure is levied on the personal assets of the controlling persons. Executives' bank accounts, cars, and real estate are at risk. Creditors can initiate bankruptcy or file a claim for losses within a year after the forced liquidation of the company by the tax service.

Ramazanov also noted that the risks remain even years after leaving the case. According to him, it is not the date of termination of work in the company that is crucial, but the moment when signs of insolvency appear.

"Judicial practice shows that such disputes arise even several years after the liquidation of the company," Ramazanov concluded.

Head of the K.N. Gusov Department of Labor Law and Social Security Law at O.E. Kutafin University (MGUA) Nadezhda Chernykh announced on March 17 that the employer is obliged to raise salaries for employees, but the procedure and timing of indexation are determined internally. According to her, salary indexation takes into account consumer prices for goods and services.

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