German companies operating in Ukraine through a subsidiary or permanent establishment are generally subject to 18% corporate income tax and 20% VAT. Dividends, interest and royalties paid to Germany may…

A double taxation treaty with Ukraine can reduce or eliminate withholding tax on Ukraine-source payments. Relief requires an in-force treaty, correct income classification, a valid residence certificate before payment and,…

A work permit is obtained by the Ukrainian employer, not by the foreign employee. The State Employment Service normally decides on an initial application within seven working days, but the…

Ukrainian public documents submitted to a foreign authority may require an apostille where Ukraine and the destination state apply the Hague Apostille Convention and no international treaty provides an exemption….

Foreigners can buy residential and commercial real estate in Ukraine, as well as non-agricultural land subject to the conditions set by the Land Code of Ukraine. Agricultural land remains closed…

Foreign companies can join Ukraine’s reconstruction through public ProZorro tenders, donor-funded contracts, subcontracting, joint ventures, or direct investment. The right structure depends on the project — tax exposure, procurement eligibility,…

Foreign companies and investors can establish legal entities, hire staff, and repatriate profits in Ukraine, including under martial law. Each element of market entry — from legal structure selection to…

Foreign investors can finance Ukrainian companies and repatriate dividends during martial law, but each cross-border currency payment must be checked against the current rules of the National Bank of Ukraine….

Before entering into substantive technical negotiations with a Ukrainian partner, a foreign defence company or investor should determine the partnership model, prepare a corporate agreement where relevant, check the possibility…

Introduction 1. Risk of requalification as employment 2. Risk of creating a permanent establishment in Ukraine 3. Currency and cross-border risks 4. Tax risks in service contract structures 5. Jurisdiction…