About 14,000 groups of taxpayers falling under the criteria of splitting, consisting of 34,000 taxpayers, have completely or partially abandoned business splitting by the end of 2025, the Federal Tax Service reported. The leading areas of business activity that took advantage of the amnesty of the split included trade (38%), construction (17%) and logistics (12%). Splitting can be refused in various ways, including the transition of participants to a common taxation system, the merger of several legal entities into one legal entity, and the sale of companies that actually belong to one group to independent entities. The two-year period covered by the business split amnesty ends in 2026.