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Organizational and legal aspects of building insurance protection in the restaurant business in 2026

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  • M. V. Pichugin

Abstract

The subject of this study is the set of legal and tax aspects of civil liability insurance for public catering enterprises amid dynamic changes in Russian legislation and the formation of new judicial practice in 2025–2026. The methodological basis of the work includes a formal–legal analysis of key provisions of the Civil Code and the Tax Code of the Russian Federation, as well as a generalization and systematization of current court decisions issued by courts of general jurisdiction in disputes related to compensation for harm caused to visitors of public catering establishments. The study identifies the main legal risks arising from the absence of proper insurance coverage and analyzes in detail the conditions under which small and medium–sized enterprises retain the right to apply reduced insurance premium rates in 2026. Based on the analysis, practical recommendations are formulated for building comprehensive legal protection for the restaurant business, combining voluntary insurance mechanisms and legitimate tax–planning tools within the framework of current legislation.

Suggested Citation

  • M. V. Pichugin, 2026. "Organizational and legal aspects of building insurance protection in the restaurant business in 2026," Entrepreneur’s Guide, JSC “Publishing Agency “Science and Educationâ€, vol. 19(3).
    • Handle: RePEc:ahc:journl:y:2026:id:2284
    DOI: 10.24182/2073-9885-2026-19-3-178-186
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