On 3 September 2021, the Ukrainian State Tax Service (STS) has clarified that in case of dividends received by a legal entity from another legal entity under a simplified tax regime, the dividends that have not been taxed under the Tax Code of Ukraine, the total received dividends must be included in the recipient’s income according to the Article 292.1, Paragraph 2 of the Tax Code of Ukraine.
UK: Patent Box Relief Statistics Updated
Related Posts
Ukraine approves digital platform reporting rules, VAT on international parcels, new individual tax rate
Ukraine's Cabinet of Ministers approved three draft laws on 30 March 2026,Β introducing significant tax reforms. These changes aim to bring shadow economy activities into the formal sector, create fair competition, and generate revenue for post-war
Read MoreUkraine: Cabinet of Ministers approves draft law to ratify income tax treaty with Australia
Ukraine's Cabinet of Ministers approved a draft law to ratify the 2025 income tax treaty with Australia on 18 March 2026. This announcement was made by the Ministry of Finance on 19 March 2026. The agreement will eliminate double taxation
Read MoreUkraine issues 2025 filing guidance for individuals, clarifies when filing not required
The State Tax Service of Ukraine has issued guidance on the annual tax declaration (return) obligations for individual taxpayers. The notice clarifies cases where filing a declaration is not required. For taxpayers who must submit a declaration,
Read MoreUkraine: Parliament withdraws draft law on online platform income tax
Ukraineβs parliament has withdrawn draft Law No. 14025 on the taxation of income earned by individuals from selling goods or providing services through online platforms, after it failed to secure sufficient votes. A 5% individual income tax was
Read MoreUkraine: MoF consults draft anti-tax avoidance law
Ukraineβs Ministry of Finance (MoF) has launched a public consultation, on 24 February 2026, on the Draft Law βOn Amendments to the Tax Code of Ukraine regarding the implementation of rules to counter tax avoidance practices that directly affect
Read MoreUkraine: MoF consults transfer pricing reform bill
Ukraineβs Ministry of Finance (MoF) opened a public consultation on a draft law titled βOn Amendments to the Tax Code of Ukraine Regarding Further Improvement of Transfer Pricing Rulesβ on 24 February 2026. The draft was prepared with the
Read More