The bankrupt Trekhsosensky brewery owned by Mikhail Rodionov, through a structure associated with the owner, paid off tax debts of 12.55 billion rubles. This is one of the largest payments of debt to the budget in an insolvency case. A legal entity affiliated with the bankrupt, having transferred money to the Federal Tax Service, became a key creditor of the debtor. According to experts, the repayment of debt was facilitated by the initiation of criminal cases due to non-payment of taxes, as well as the seizure of expensive assets of the Rodionov spouses.
As part of the bankruptcy of Trekhsosensky Plant LLC, owned by Mikhail Rodionov, the Federal Tax Service was replaced as the largest creditor by a company affiliated with the debtor – Trekhsosensky LLC. The latter organization (the general director is Mikhail Rodionov, and the owner is his wife Liliya) paid tax debts in the amount of 12.55 billion rubles. for a bankrupt plant, says the ruling of the Arbitration Court of the Samara Region dated April 17.
Trekhsosensky brewery is a large beer producer, founded in 1888 by the Markov merchant family. The main capacities of Trekhsosensky LLC are concentrated in the Ulyanovsk region, the cities of Dimitrovgrad and Ulyanovsk. On the market, the final beneficiary of the enterprise is businessman Mikhail Rodionov. According to data available to Kommersant from beer market participants, in 2025 the plant produced 49.2 million deciliters of beer and beer drinks, increasing bottling by 19.62%. The company’s portfolio includes the following brands: beer Trekhsosensky, Barley Field, Vanbier, energy drink Energy of the First, kvass Domashny Bochonok, etc. According to SPARK, Trekhsosensky’s revenue in 2025 increased by 28.61%, to 29.4 billion rubles, net profit – by 110.17%, to 3.02 billion rub. In terms of production volume, the company is in fourth place in the Russian Federation, the first three are occupied by Drinks Together (formerly AB InBev Efes), Baltika and Bochkarev Breweries.
With a claim to arrest
Billions of dollars in tax claims were brought against the Trekhsosensky plant in August 2019 based on the results of on-site inspections. According to tax officials, the company conducted “double accounting”, underestimating the volume of products produced and sold in order to understate tax deductions. The funds were withdrawn to the accounts of the beneficiary and persons affiliated with him, the inspectorate claimed.
In October 2019, the plant filed for bankruptcy. The Federal Tax Service entered the case as the largest creditor (more than 99% of the votes in the register) and demanded that the beneficiary and his wife, as well as companies associated with the enterprise, be brought to subsidiary liability, declaring, in particular, the withdrawal of assets. As part of the interim measures, the expensive property of the Rodionov spouses was seized, including real estate, cars, equipment and securities (shares of the Venets Bank with a par value of 4.8 billion rubles). The company tried to appeal the tax claims, the case went through the courts twice, but in the end the additional charges were recognized as legal.
In parallel with this, in 2024, criminal cases were initiated against the management of the bankrupt plant, including for tax evasion on a particularly large scale. On December 10, 2024, law enforcement agencies detained Mr. Rodionov, but three days later the court released him on bail of 50 million rubles. in connection with the repayment of debt in the amount of 3 billion rubles. And now the remaining tax debt was reimbursed as part of the bankruptcy case – according to the payment order of Trekhsosensky LLC. Thus, in total over 15 billion rubles were paid to the budget. debt.
2.26 trillion rubles
was included in the registers of claims of creditors of bankrupt legal entities for 2025, according to the EFRSB.
It was not possible to contact Mikhail Rodionov. Kommersant sent a request to Trekhsosensky LLC and the Federal Tax Service of the Russian Federation. A Kommersant source close to the tax service confirmed the repayment of the plant’s debt, clarifying that criminal cases against the company’s management have not yet been closed. Criminal Defense Firm partner Anna Golub clarifies that payment of arrears with penalties and fines (including third parties) allows you to terminate a criminal case for non-payment of taxes on non-rehabilitative grounds.
The bankruptcy trustee of the bankrupt plant, Igor Kosulin, told Kommersant that the company still owes about 20 million rubles. German KHS, which supplies bottling equipment, and several hundred thousand rubles to a local lender. He says that the site itself continues to operate, but the main production equipment does not belong to the bankrupt LLC, but is registered to another legal entity. The property complex of the bankrupt plant is again planned to be put up for auction at a starting price of 1.35 billion rubles; previous attempts to sell these assets were unsuccessful.
Tax is the boss of everything
Orchards partner Azat Akhmetov says that in bankruptcy practice there are many examples of paying off tax debts, but the Trekhsosensky case differs in the size of the payment. The lawyer explains that it is always beneficial to satisfy the demands of the fiscal department, since debt to the Federal Tax Service actually guarantees subsidiary liability, and also excludes the possibility of concluding a settlement agreement with other creditors.
In the Trekhsosensky case, the main incentives for settlement with the budget came together: criminal prosecution, seizure of property, large potential subsidiary liability and the dominant position of the Federal Tax Service in the register of creditors, says Tatyana Pugacheva, managing partner of Pugacheva and Partners. In addition, the bankruptcy law itself motivates people to pay off tax debts, allowing them to be paid separately from others, adds Azat Akhmetov. Arbitration manager Maxim Lapkin clarifies that tax authorities’ claims are often forced to be paid due to pressure on the beneficiary of the business, including through the seizure of his property.
Now the main creditor of the bankrupt is a structure affiliated with him, and the amount of remaining debts is small. In this regard, lawyers admit that the plant may emerge from bankruptcy proceedings. Mr. Akhmetov does not rule out that an attempt will soon be made to conclude a settlement agreement with creditors. The manager of the bankrupt plant, Igor Kosulin, has not yet heard about negotiations with creditors to settle the remaining debts.
