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Ukraine – Miet- und Pachtverträge in Zeiten des Krieges

20.05.2022, Mehr ›››

Neue Regelungen für IT-Unternehmen

04.02.2022, Mehr ›››

Förderung von Großinvestitionen in der Ukraine

28.01.2021, Mehr ›››

Recht der Internationalen Wirtschaft: Länderreport Ukraine

16.11.2020, Mehr ›››

Lebensmittelmarkt in der Ukraine: Absatzmarkt mit Investitions­möglichkeiten für deutsche Unternehmen

11.11.2020, Mehr ›››

Steuerreform in der Ukraine 2020

05.06.2020, Mehr ›››

Gesetz über Finanzüberwachung (Geldwäsche) in Kraft

05.05.2020, Mehr ›››

Neue Anforderungen an die Offenlegung der Angaben über wirtschaftliche Eigentümer

22.04.2020, Mehr ›››

Änderungen der arbeitsrechtlichen Regelungen in Zeiten des Coronavirus

14.04.2020, Mehr ›››

Steuerliche Erleichterungen und andere Gesetzesänderungen in Zeiten von Covid-19

06.04.2020, Mehr ›››

ereinfachtes Verfahren für den Erhalt des Force Majeure-Zertifikates

06.04.2020, Mehr ›››

Erneuerbare Energien in der Ukraine (Stand 2020)

17.03.2020, Mehr ›››

Ukraine joins Multilateral Agreement on the Exchange of Country-by-Country Reports

On 3 November 2022 Ukraine joined the Мultilateral Сompetent Authority Agreement on the Exchange of Country-by-Country Reports, as reported by the State Tax Service of Ukraine informed on its official website.

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Procedure for confirmation of inability to perform taxpayer’s obligations due to military aggression of Russian Federation approved

On September 6, 2022, the order of the Ministry of Finance of Ukraine No. 225 of July 29, 2022 approving the procedure of confirmation by the taxpayers of inability to perform tax obligations due to the military aggression of the Russian Federation (hereinafter - the Procedure) became effective. According to the Procedure, the taxpayers which are prevented from performance of their tax obligations, including tax agent's obligations, shall submit respective notice with supporting documents to the tax authorities by September 30, 2022. Failure to submit such notice can lead to penalties.
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Review of the latest important changes in the labor legislation of Ukraine

A number of changes were recently made to the labor legislation of Ukraine which aim, among other things, at easing the financial burden on employers and regulating some special features of labor relations during the period of martial law. The introduced changes exempted employers from paying an average salary to the employees called up for military service, and specified the grounds and procedure for suspending the employment contract during the period of martial law. The list of grounds for unilateral termination of the employment contract by the employer has also been expanded and a new type of unpaid leave has been introduced. At the same time, a number of additional obligations to inform employees were imposed on the employer.
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Use of Ukrainian language on websites

On July 16, 2022, the provisions of Law of Ukraine "On Ensuring the Functioning of Ukrainian Language as a State Language" No 2704-VIII of April 25, 2019 will become effective. According to these provisions, the use of Ukrainian language, which is the state language of Ukraine, will be mandatory in computer programs and on websites, including the websites of foreign companies selling goods and services in Ukraine.
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Can a Diia City resident pay for the work under gig contract in foreign currency?

The Diia City regime provides tax advantages and greater freedom in regulating the relations between an IT specialist and his employer or client, a Diia City resident. The possibility to fix the remuneration of contractor in a gig contract in foreign currency is one of the freedoms, which is directly provided for by the Diia City Law (Paragraph 3, Article 19). The possibility of setting the remuneration in foreign currency raises a question of whether it is also possible to pay the remuneration under gig contract in foreign currency.
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Legislative Changes Restoring Taxpayers’ Rights and Responsibilities during Martial Law in Ukraine

After the beginning of the Russian military aggression, the Ukrainian parliament passed a number of legislative changes aimed, on the one hand, at stimulating economic activity of taxpayers and, on the other hand, at protecting taxpayers from liability for late filing of tax declarations or payment of taxes in the times of the Russian military aggression. Now, the legislature has decided to restore the rights and obligations of both taxpayers and tax authorities, primarily to ensure collection of tax revenues during the martial law period. An overview of the changes introduced by the Law No 2260-IX of 12 May 2022, which enters into force on 27 May 2022 (the provisions on desk audits come into force on 2 June 2022) is provided below.

  1. Resumption of tax filing and tax payment obligations
  2. Renewal of VAT invoices registration and VAT refund
  3. Resumption of tax audits
  4. Other changes

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Changes in currency regulation

Resolution of the Board of the National Bank of Ukraine dated May 20, 2022 № 102 "On Amendments to the Resolution of the Board of the National Bank of Ukraine of February 24, 2022 № 18" introduced a number of changes to currency regulation (the Resolution becomes effective on May 21, 2022).
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Tax Incentives in Martial Law Period in Ukraine

In order to stimulate economic activity in Ukraine during Russia's military aggression, Ukrainian parliament has recently passed two laws introducing tax incentives for businesses and citizens. The overview of the changes introduced by the law № 2120-IX of 15 March 2022 and № 2142-IX of 24 March 2022 is provided below.

  1. Corporate Income Tax, Single Tax
  2. Value Added Tax
  3. Import Operations
  4. Social Security Contribution
  5. Personal Income Tax
  6. Tax Reporting
  7. Other Changes

Labour relationships during the martial law

Overview of significant changes in the regulation of labour relationships in Ukraine during the war period (Law of Ukraine "On the organisation of labour relationships during the martial law" No 2136-IX of 15.03.2022)

  1. Fixed-term employment agreement
  2. Assignment of an employee to another job
  3. Change of material employment terms
  4. Termination of an employment agreement upon an employee's initiative
  5. Dismissal of an employee during the period of his/her sick leave or vacation
  6. Changes in working hours and rest periods
  7. Violation of timelines for payment of remuneration
  8. Duration of the annual base paid vacation
  9. Duration of unpaid leave
  10. Suspension of an employment agreement

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Martial law in Ukraine – legal and tax implications

On 24 February 2022, due to military aggression of the Russian Federation against Ukraine, the President of Ukraine, Volodymyr Zelenskyy, has signed a Decree No 64/2022 introducing the martial law in Ukraine for a period of 30 days. Ukrainian Parliament and National Bank of Ukraine have passed further legal acts affecting businesses and people. The key employment, tax, currency and other implications of the current martial law regime in Ukraine are summarized below.

1. Martial law
2. Labor relationships during the period of martial law
3. Payment of taxes and tax reporting
4. Filing of non-tax reports and documents
5. Foreign currency regulations
6. Military aggression as force majeure

Tax Reform 2020 in Ukraine – Overview of Changes in International Taxation

On May 23, 2020, the Law of Ukraine No. 466-IX of 16 January 2020 on enhancement of tax administration, removal of technical and logical inconsistencies in tax legislation became effective. This law introduced many changes to the provisions of the Tax Code of Ukraine (Tax Code) related to international taxation. The overview of the key changes is provided below.
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COVID-19: Invoking Force Majeure

The worldwide pandemic of COVID-19 forced many governments to introduce unprecedented restrictions for people and businesses to prevent spreading of the virus. Ukraine is not an exception. On 12th of March 2020, a quarantine was introduced in Ukraine followed by closing of the borders for foreign citizens. Due to these measures, many businesses cannot perform their contractual obligations as planned. In such circumstances, invoking force majeure may not only facilitate extension of the time of obligations performance, but also help to defend against possible penalties.

In view of the difficult situation for many businesses, the Chamber of Commerce and Industry of Ukraine has recently simplified the procedure for issuance of a certificate confirming occurrence of a force majeure event. Under such simplified procedure, an interested party should submit the following documents:

  • standard application;
  • copy of agreement or contract;
  • copy of internal company resolution on suspension of activity pursuant to relevant laws and regulations;
  • notification to the other party.

The documents may be submitted in electronic form on the following e-mail address: ucci@ucci.org.ua.

It should be noted that the quarantine or other restrictive measures do not automatically release a contract party from performance of contractual obligations. For instance, a quarantine is not an excuse for the failure to pay for delivered goods or rendered services. If, however, a contract party cannot deliver the goods or perform the works due to quarantine, this may be justified by a force majeure event. In this case, the certificate of the Chamber of Commerce and Industry of Ukraine serves as an evidence which can be relied upon by the affected party.

For more details or assistance in obtaining certificate of the Chamber of Commerce and Industry of Ukraine please contact Rödl & Partner Team.

Ukrainian Parliament ratifies Protocol amending Convention on Avoiding Double Taxation with Switzerland

On September 18, 2019, Ukrainian Parliament ratified the protocol to the Convention for the Avoidance of Double Taxation with respect to Taxes on Income and Capital. The protocol introduces many changes to the Convention that will have significant impact on the taxpayers in both countries. The key changes are the following.
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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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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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CHANGES IN THE TAX LEGISLATION OF UKRAINE EFFECTIVE FROM 01.01.2018

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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