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May 22, 2026Permanent establishments of non-residents in Ukraine: tax risks for foreign companies
Introduction 1. What is a permanent establishment in Ukraine? 2. Types of permanent establishments in Ukraine 3. Activities that do not create a permanent establishment 4. Registration requirements for permanent establishments in Ukraine 5. Taxation of permanent establishments in Ukraine…
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May 19, 2026International transportation of goods in Ukraine: legal risks and practical issues for foreign companies
Introduction 1. Applicable law 2. Contractual protection for foreign companies 3. CMR liability in international transportation 4. Cross-border transportation risks in Ukraine 5. Force majeure and wartime logistics risks 6. Customs and tax issues in international transportation International transportation…
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May 3, 2026New model for defence innovations procurement in Ukraine
Introduction 1. Previous regulatory approach 2. Key elements of the new model 2.1. Simplified procurement procedure 2.2. Testing within the Armed Forces 2.3. Scaling of effective solutions 3. Comparing before and after 4. Intellectual property regulation 5. Status of the…
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April 27, 2026Unified IP policy in the defence sector in Ukraine
Introduction 1. Previous regulatory approach 2. Key elements of the new policy 2.1. Protection of rights to defence technologies 2.2. Unified rules for participants 2.3. Scaling and use of technologies 3. The “before/after” comparison 4. Legal nature of the policy…
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April 15, 2026Royalty payment via an agent: withholding tax on non-resident income from Ukrainian sources
Introduction 1. Essence of the request 2. Qualification of payments 3. Who withholds the tax 4. Arising of tax liability 5. Reporting 6. Practical significance 7. Conclusion The Ministry of Finance of Ukraine (hereinafter – the “Finance Ministry”) by…
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March 31, 2026Mandatory second signature on acceptance certificates cancelled in Ukraine
1. The new law 2. What has changed for businesses 3. What remains unchanged 4. Potential risks 1. The new law On 24 February 2026, the Ukrainian Parliament adopted Draft Law No. 14023, which introduces amendments to the Law…
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March 24, 2026Foreign suppliers succeeding in Ukrainian public procurement: DLF for ITA
On 17 March 2026, Iurii Dynys, counsel, attorney-at-law at DLF Ukraine, spoke at the webinar “Infrastructure in Ukraine: four years later – estimated investments for rehabilitation, reconstruction and modernization”, organised with the participation of the Italian Trade Agency (ITA). The…
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March 2, 2026Foreign supplier in defence procurement in Ukraine
1. Defence procurement as a market with special rules 2. Who may act as a supplier 3. Key challenges for non-residents 4. Particularities of tender proposals 5. Money and logistics 6. Specific compliance requirements for non-residents 7. Participation roadmap 1….
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February 23, 2026DLF Advises Schwihag AG on the SECO Project for the Restoration of Ukraine’s Railway Infrastructure
On 26 January 2026, the Swiss State Secretariat for Economic Affairs (SECO) signed a Memorandum of Understanding (MoU) on the implementation of a railway infrastructure project in Ukraine involving the Swiss company Schwihag AG in cooperation with JSC “Ukrzaliznytsia.” The…
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February 17, 2026Simplified export permits for military and dual-use goods in Ukraine
Since January 2026, Ukraine has simplified the procedure for obtaining permits and conclusions for international transfers of military and dual-use goods carried out under international agreements of Ukraine. The simplified procedure applies where an international transfer of goods is carried out…