Russia's Federal Tax Service (FTS) has published Letter No. BS-4-21/17216@ of 28 August 2019, which clarifies the classification of property as immovable property (real estate) for property tax purposes. In making such a determination, the letter provides that certain criteria should be taken into account, including that a strong connection between the property and the land should exist, such as the construction of the property on a reinforced concrete foundation or the functional or technol…