Auditors ✓ Lawyers ✓ Tax advisors ✓ and business consultants ✓ : Four perspectives. One solution. Worldwide. Learn …
Auditing and audit-related advice for companies ✓ Experienced auditors ✓ Excellent advice ✓ Tailor-made solutions » …
Our clients entrust us with their most important legal matters. Learn more about our legal services!
Tax laws are complex and dynamic. We face the challenge of tax law together with you - find out more.
Business consulting for companies ✓ Experienced consultants ✓ Excellent advice ✓ Tailor-made solutions » more
Input tax deduction: CJEU review approaches
What Remains of the Purchase Price When Selling a Business
CJEU Confirms Allocation of Hotel Services for VAT Purposes
Baker Tilly continues to expand its Real Estate Valuation Services
Baker Tilly advises Capmont on add-on acquisitions in the electrical segment
New Partner in Real Estate Valuation: Baker Tilly Expands Advisory Services
Baker Tilly expands its employment law practice with Dr. Theofanis Tacou
New information obligations for employers hiring workers from third countries
Employment and Labour Laws Newsletter: International Trends and Current Legal Developments
ICT risks when using AI: New BaFin guidance
One year of DORA: What's next for financial companies
Survey: Two thirds of German automotive suppliers anticipate a market shakeout
Cross-industry expertise for individual solutions ✓ Our interdisciplinary teams combine expertise & market …
New SGEI Decision: Key Changes at a Glance
SGEI Decision: New Funding Opportunities for Affordable Housing
Germany Fund Launched – A New Framework for Private Investment
Risk management ✓ Compliance and controls ✓ Increase and ensure security & conformity ✓ more»
Baker Tilly offers a wide range of individual and innovative consulting services. Find out more!
The EU has adopted its 19th sanctions package against Russia. It tightens measures in the energy and services sectors, prohibits new investments in special economic zones, and expands the lists of restricted goods and sanctioned entities.
The EU Member States have agreed – in some respects more quickly than initially expected – on a new sanctions package against Russia. The corresponding amending regulations to Regulation (EU) No. 833/2014 and Regulation (EU) No. 269/2014 were adopted on October 23, 2025 and came into effect on October 24, 2025. In the following, we summarize the most important changes. Information on the 18th sanctions package is available here.
This sanctions package also targets the import of energy resources from the Russian Federation. From January 2027 onwards, no Russian LNG will be allowed to supply the EU. Additional legislative changes also affect the energy sector: the sanctioning of Russia’s so-called shadow fleet has been expanded to include additional vessels.
Furthermore, Russia’s revenues are to be restricted through sales bans on used Russian aircraft and ships.
Investments in companies located in listed Russian special economic zones are now prohibited. In these areas, it is also no longer permitted to establish or maintain joint ventures, new branches, or representative offices. In addition, no financial resources may be provided to companies established in these zones.
Service bans relating to Russian companies and the Russian government have also been significantly expanded. Affected services include, among others, tourism services, as well as services related to high-performance and quantum computing, space-based services (e.g., satellite imagery), and artificial intelligence. Services that are not yet prohibited but are provided to the Russian government have, since the entry into force of the amending regulations, become subject to prior authorization.
Finally, the lists of restricted goods, including Annexes VII and XXIII to Regulation (EU) No. 833/2014, have also been expanded. Export prohibitions under the relevant provisions now also apply to acyclic hydrocarbons and certain refractory ceramic products (HS codes 6902 and 6903). In addition, further individuals, organizations and entities – particularly banks – have been added to the sanctions lists.
With regard to the amendments to Regulation (EU) No. 269/2014, particular attention should be paid to the clarification of certain definitions. The definitions section of the Regulation specifies when a legal person, entity, or organization is owned by another, namely when at least 50 % of the ownership rights or a majority stake in it is held.
In addition, the regulation clarifies when control over a legal person, entity or organization exists. Such control may exist, among other things, through:
Regulation (EU) No. 269/2014 also contains so-called best-efforts obligations. According to these provisions, legal entities within the EU must ensure that third-country legal persons, entities or organizations owned or controlled by them do not participate in activities that undermine the Regulation’s restrictive measures. Similar obligations also exist in Regulation (EU) No. 833/2014 and Regulation (EU) No. 765/2006. However, these regulations do not contain explicit provisions defining when “control” within the meaning of these requirements exists.
EU companies should implement these requirements and closely monitor further developments, including potential short-term amendments.
Mareike Höcker
Manager
Attorney-at-Law (Rechtsanwältin)
Talk to us. Simply without obligation
Get in touch
View all news