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Der ukrainische Arbeitsmarkt 2018

26.10.2018, Mehr ›››

Umsetzung der Maßnahmen zur Verhinderung von Gewinnverkürzung

19.10.2018, Mehr ›››

Neues Währungsgesetz wird weitere Verbesserung des Wirtschaftsklimas bewirken

18.09.2018, Mehr ›››

Neues GmbH-Gesetz in der Ukraine: Weitere Verbesserung des Investitionsklimas

07.03.2018, Mehr ›››

Anwendung der Datenschutz-Grundverordnung auf ukrainische Unternehmen

05.03.2018, Mehr ›››

Privatisierung in der Ukraine

08.02.2018, Mehr ›››

Ukraine: Änderungen in Verrechungspreisregelungen ab dem 1. Januar 2018

25.01.2018, Mehr ›››

Update: Der ukrainische Arbeitsmarkt

10.01.2018, Mehr ›››

Ukraine: Aktueller Stand der Durchsetzung von Verrechnungspreisregelungen

28.12.2017, Mehr ›››

Ukraine: Geänderte Verrechnungspreisvorschriften seit 1. Januar 2017

14.12.2017, Mehr ›››

Die Entwicklung der ukrainischen Währung Hrywna

13.12.2017, Mehr ›››

Änderung der Verfahrensordnungen als Fortsetzung der Justizreform in der Ukraine

19.10.2017, Mehr ›››

Arbeitsmarkt in der Ukraine

03.07.2017, Mehr ›››

EU beschließt Reisefreiheit für Ukrainer

09.06.2017, Mehr ›››

Erfolgreich investieren in der Ukraine

17.05.2017, Mehr ›››

Weitere Liberalisierung der Devisenbeschränkungen in der Ukraine

21.04.2017, Mehr ›››

Bioproduktion in der Ukraine

22.03.2017, Mehr ›››

Änderungen im ukrainischen Steuergesetzbuch: Auswirkungen auf das Investitionsklima in der Ukraine

24.01.2017, Mehr ›››

Liste börsennotierter Güter für Verrechnungspreiszwecke veröffentlicht

23.01.2017, Mehr ›››

Justizreform in der Ukraine

06.10.2016, Mehr ›››

Konjunkturelle Erholung durch Milliardenkredit

20.09.2016, Mehr ›››

Privatisierung staatlicher Unternehmen in der Ukraine

06.09.2016, Mehr ›››

Belebung des deutsch-ukrainischen Außenhandels

20.06.2016, Mehr ›››

Gründung der Deutsch-Ukrainischen Industrie- und Handelskammer in Kiew

19.05.2016, Mehr ›››

Freihandelsabkommen zwischen der Ukraine und der EU (DCFTA)

04.03.2016, Mehr ›››

Auswirkungen der Steuerreform in der Ukraine

01.03.2016, Mehr ›››

Ukraine: Erneute Änderungen der Verrechnungspreis-Vorschriften

15.12.2015, Mehr ›››

Schreiben des ukrainischen Staatsfiskaldienstes: Steuerauswirkungen der Umwandlung von Darlehensschulden in Stammkapital

14.12.2015, Mehr ›››

Umsetzung des wirtschaftlichen Teils des Assoziierungsabkommens

03.12.2015, Mehr ›››

Korruptionsbekämpfung in der Ukraine – Neue Regelungen zu Korruption und Compliance im Unternehmen

06.07.2015, Mehr ›››

Positive Zukunft für erneuerbare Energien in der Ukraine

15.06.2015, Mehr ›››

Konsequenzen bei Arbeitsrechtsverletzungen in der Ukraine

30.04.2015, Mehr ›››

Reform der Steuergesetzgebung in der Ukraine

10.02.2015, Mehr ›››

Important amendments to ukrainian legislation starting from 01.01.2018

Application of Transfer Pricing Rules to Transactions between a Non-resident and its Permanent Establishment in Ukraine

From January 1, 2018, transfer pricing rules apply to transactions between non-residents and their permanent establishments in Ukraine. The main points which permanent establishments of nonresidents should take into account to mitigate tax risks are summarized below.

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Restrictions on foreign currency transactions have been mitigated by the national bank of Ukraine

On march 3, 2018 the Resolution of the National Bank of Ukraine "On amendments to certain regulatory acts of the National Bank of Ukraine" (hereinafter "Resolution") No.19 dated March 1, 2018 has entered into force. The Resolution foresees further mitigation of restrictions on realization of transactions in foreign- currency, namely:

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Ukrainian Government reduces the List of Low-Tax Countries

On March 07, 2018, the changes to the list of low-tax countries approved by Resolution of the Cabinet of Ministers of Ukraine No. 1045 of 27 December 2017 became effective. Five countries, namely Estonia, Latvia, Malta, Georgia and Hungary were deleted from the list.

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Ukraine and the Netherlands sign Protocol amending Double Tax Treaty

On March 12, 2018, Finance Minister of Ukraine and State Secretary for Finance of the Netherlands have signed a protocol amending Convention between the Netherlands and Ukraine for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Property signed on October 24, 1995.

According to the information published on the official web site of the Ministry of Finance of Ukraine, the protocol introduces the following changes to the Double Tax Treaty:

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Conditions for the sale of foreign currency are facilitated

On January 25, 2018, the National Bank of Ukraine adopted the Resolution "On amendments to certain regulatory acts of the National Bank of Ukraine" No. 7 (hereinafter - "Resolution"), which among other things:

  • confirms the right of the client to submit an application for the sale of foreign currency to an authorized bank in its own discretion (regardless of existence of a current account in foreign currency opened in this bank);
  • determines that if the funds for sale are transferred by the client from another bank, the term for their sale (5 days) starts from the day on which such funds is credited to the correspondent account of the bank by which the customer has applied for sale.

The Resolution came into force on January 27, 2018.



Problem of debt collection under foreign trade agreement in foreign currency

Foreign companies delivering goods / services to the territory of Ukraine sometimes face situations where Ukrainian counterparts refuse to pay the cost of such goods / services, as a result foreign companies are ought to file a lawsuit at court.

Unfortunately, a positive court decision on debt collection from a Ukrainian debtor is not a guarantee of a quick return of debt to foreign company.

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On January 1, 2018, the Law of Ukraine "On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine Regarding Securing of Budget Revenues in 2018" № 2245-VIII dated 07.12.2017 has entered into force. The overview of main changes in the tax legislation effective from January 1, 2018 is provided below.  

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Changes in Ukrainian Transfer Pricing Rules from January 1, 2018

At the very end of 2017 the Parliament and the Government of Ukraine have passed many legislative changes which became effective from January 1, 2018. The key changes in the transfer pricing area are the following.

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Changes in Ukrainian accounting rules, drawing up and disclosure of financial statements

On October 30, 2017, the President of Ukraine signed the Law of Ukraine No 2164-VIII of October 5, 2017 "On Amendment of the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" (On Improvement of Certain Provisions)", which brings Ukrainian accounting and financial reporting rules in accordance with EU standards, in particular with the provisions of Directive 2013/34/E. The most significant changes are addressed below.

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Easing the procedure for obtaining work and residence permits for foreigners in Ukraine

On 27 September 2017 the Law "On Amendments to Some Legislative Acts of Ukraine on Eliminating Barriers to Attracting Foreign Investments" (hereinafter - the "Law") came into force.

One of the main objectives of the Law is to improve and simplify the procedure for obtaining work permits for expatriates and stateless persons as well as the procedure for obtaining a temporary residence permit in Ukraine.

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The List of Legal Forms of Non-Residents for Ukrainian Transfer Pricing Purposes Entered into Force

On July 27, 2017, the Resolution of Cabinet of Ministers of Ukraine No 480 of July 4, 2017 came into force. The Resolution No 480 contains a list of legal forms of non-residents transactions with which are considered as controlled transactions for transfer pricing purposes. The adoption of this list can affect many taxpayers who have not dealt with transfer pricing rules before.

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Ukrainian Parliament Ratified Tax Treaties with Luxembourg and Malta

In March and April of 2017, Ukrainian Parliament has ratified double tax treaties with Luxembourg (signed on 06.09.1997) and Malta (signed on 04.09.2013). The tax treaty with Luxembourg has been ratified after renegotiation of the treaty terms and signing in late 2016 of the protocol amending the treaty. Both tax treaties may be expected to apply from January 01, 2018, if the exchanges of diplomatic notifications are completed in 2017.

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