The Ministry of Finance of the Russian Federation has confirmed that those meeting the criteria of a highly qualified specialist, as per the Russian legislation, will have their remuneration for work in Russia taxed at 13%, even if it is paid from a foreign source.
As a reminder, the general rule is that a foreign citizen is considered to be a highly qualified specialist for the purposes of personal income when (i) he/she performs labour activity in the Russian Federation as per a labour agreement or civil law contract and (ii) earns at least RUB 2 million per year (approx. EUR 47,000).
[Letter of the Ministry of Finance of the Russian Federation No. 03−04−06/6−212, dated 8 September 2011]