On September 26, 2023 the Governmental Commission for the control over foreign investments in Russia decided to increase the so-called "voluntary payment" (de facto exit tax) up to at least 15% of the market value. This tax is due on the sale of Russian subsidiaries with capital from "unfriendly states". The official publication can be found under the link.
Starting from March 2023 the "voluntary payment" is being officially one of the conditions for obtaining approval from the Government Commission for the sale of Western subsidiaries.
Before the increase, the exit tax has been calculated in the amount of at least 10% of the half of the market value of the shares. Currently the total market value serves as the base for calculation, which under considering of an increased rate actually leads to more than a doubling of the exit tax.
Based on information in the media, it is expected that the exit tax generates the equivalent of around EUR 1.1 billion for the treasury this year.