How to draw up a contract for the donation of an apartment: explained by lawyers from Visit Ukraine

Are you interested in how to properly draw up a contract for the donation of an apartment in Ukraine? Learn more about what documents are required, whether it is necessary to have a tax identification number, how a power of attorney works, and what taxes are payable, using a real request to VU lawyers as an example

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Gifting real estate is a common way to transfer ownership of a home or other property to loved ones. In Ukraine, the procedure for gifting apartments is regulated by the Civil Code and requires mandatory notarization and state registration. In this article, Visit Ukraine lawyers have compiled all the important details that anyone planning to draw up a gift agreement should know.

Question: Hello! I live abroad, I have a Ukrainian passport, but I do not have an identification number. Do I need an identification number or any other documents to receive an apartment as a gift in Ukraine?

How to gift an apartment in Ukraine - consultation with a Visit Ukraine lawyer

When concluding a contract for the gift of an apartment in Ukraine, it is necessary to take the following steps and follow certain recommendations for those who plan to conclude a contract.

1. In what form is a gift contract concluded?

According to Part 2 of Article 719 of the Civil Code of Ukraine, a contract for the donation of real estate must:

- be concluded in writing;

- be certified by a notary;

- be subject to state registration of ownership in the State Register of Real Rights to Real Estate.

You can apply for certification of the agreement to either a state or private notary:

- at the location of the real estate;

- at the place of residence of one of the parties (the donor or the recipient).

Drawing up a contract for the donation of an apartment involves not only signing it at a notary's office, but also preparing a complete set of documents, verifying ownership rights, and complying with all formalities. Visit Ukraine lawyers will help you collect the necessary documents, correctly draw up a power of attorney abroad, and avoid risks that could lead to refusal of registration.

2. Documents required for concluding the agreement

In order for a notary to certify the agreement, you need to prepare:

- passports and identification codes (TIN) of both parties;

- documents confirming ownership of the apartment;

- technical passport for the real estate;

- expert appraisal report;

- consent of the spouse (if the property is joint);

- power of attorney, if a representative is acting.

Please note that in order to conclude an apartment gift agreement, it is mandatory to have the identification codes (TIN) of both parties — the donor and the recipient.

If the ownership was registered before 2013, you will also need to obtain a certificate from the BTI confirming the ownership of the property as of January 1, 2013.

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3. Gifting within marriage: when the consent of the spouse is required

It is important to know that:

if the recipient is married, the consent of his or her spouse is not required;

if the donor is married and the property is jointly owned by the spouses, then the written consent of the other spouse is required.

4. Gift by power of attorney

The donor may authorize a representative to sign the agreement. To do this, a power of attorney must be drawn up and notarized.

Features:

The power of attorney must include the full name of the recipient.

Term of validity:

1 month if issued by a foreign notary;

2 months if issued by a Ukrainian consulate abroad.

Extension is possible but limited:

by a foreign notary — maximum 7 days;

by a consulate — 1 month.

5. Apostille and translation of the power of attorney

If the power of attorney is issued by a Ukrainian consulate abroad, no additional certification is required.

If the document is issued by a local notary, it must be apostilled (if necessary) and translated into Ukrainian with a notarized translation.

In some countries, an apostille is not required. These include: Bulgaria, Estonia, Latvia, Lithuania, North Macedonia, Moldova, Poland, Romania, the Czech Republic, Serbia, Georgia, Uzbekistan, Azerbaijan, Kazakhstan, Tajikistan, Armenia, Kyrgyzstan, and Turkmenistan.

If you are in another country not included in this list, then in addition to the translation, you will also need to have the document apostilled in that country.

6. Identification code (TIN) — mandatory

To register ownership rights under a gift agreement, you must have a taxpayer identification number (TIN).

It is entered in the registration card in the State Register of Rights. A TIN is also required for tax accounting, as tax obligations may arise when making a gift.

If a person has refused to obtain a TIN for religious reasons, then passport data is used (if there is a corresponding mark).

You can even obtain a TIN abroad — through a power of attorney to a representative who will contact the tax office in Ukraine.

7. Taxes on the donation of real estate

The tax rate depends on who is donating the property:

0% — if the donor and the recipient are close relatives (parents, children, husband, wife, brothers, sisters).

6.5% (5% personal income tax + 1.5% military tax) — if the parties are not close relatives.

19.5% (18% personal income tax + 1.5% military tax) — if the gift is between a resident and a non-resident.

All recipients of gifted property are required to submit a declaration of property status and income to the tax service.

Therefore, a contract for the gift of an apartment is concluded only in notarial form with state registration of ownership.

The documents required for registration are the title deed, technical passport, appraisal, TIN, and, if necessary, the consent of the spouse.

It is possible to formalize the gift by power of attorney, but the requirements for its content and term of validity must be carefully observed.

The tax consequences depend on the degree of kinship between the parties.

A gift is a convenient way to transfer ownership of a home to loved ones. At the same time, it requires strict compliance with legal requirements. If you plan to execute a gift agreement, take care of all the documents in advance and consult with a notary to avoid misunderstandings.

By contacting Visit Ukraine, you receive comprehensive legal support — from consultation to complete turnkey agreement execution. We work transparently, officially, and in the client's interests to ensure that the apartment donation process is as quick and hassle-free as possible.

We remind you! Obtaining a visa without returning to Ukraine is possible, but certain conditions must be met. We will explain all the nuances, requirements for obtaining a visa, and types of visas for Ukrainian citizens abroad. Read how to apply and obtain a visa in a third country without unnecessary difficulties in our previous article.

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