Doppelbesteuerung für Ukrainer: wie funktioniert das, wer ist verpflichtet, zweimal Steuern zu zahlen und wie reicht man eine Erklärung ein?

Laut dem Steuergesetzbuch sind Ukrainer, die im Ausland sind und Einkommen haben, aber ihren Wohnsitz in der Ukraine haben, Einwohner der Ukraine. Das bedeutet, dass sie eine Steuererklärung einreichen müssen. Wir werden im Detail erklären, wie man das macht, wer verpflichtet ist, zweimal Steuern zu zahlen und welche Gebühr in jedem Fall zu zahlen ist.

Rechtliche Unterstützung für Ukrainer in der Ukraine und im Ausland

HOLEN

Ukrainians who receive income and stay abroad, but are registered (permanently residing) in Ukraine, are considered residents of Ukraine. And according to the Tax Code of Ukraine, the income of such persons in Ukraine and abroad should be taxed in accordance with the current legislation. We will explain how it works and how to file a tax return below.

Legal framework: who has to pay taxes in Ukraine on foreign income?

According to the current legislation, if an individual stays abroad for a long time, but has a place of permanent residence in Ukraine, has close personal or economic ties (center of vital interests) in Ukraine and is a citizen of Ukraine, such a person will be considered by the tax authority as a resident of Ukraine. And any income received by individuals who are residents of Ukraine should be taxed in accordance with the rules of the Tax Code.

Thus, individuals - residents of Ukraine who received foreign income must submit a tax return on property and income to the tax authority at their place of registration. 

How to file an income and property tax return?

The taxpayer is obliged to indicate his or her income (including dividends), specifying not only their amount and the amount of tax, but also the name of the country from which the foreign income was received and the currency in which such income was accrued.

The amount of income in the tax return must be indicated in hryvnias and kopecks. Thus, income received in foreign currency should be translated into hryvnias at the NBU exchange rate in effect at the time of receipt of such income.

The declaration shall be submitted to the controlling authority in one of the following ways at the taxpayer's option

– personally by the taxpayer or an authorized person;

–by mail with acknowledgment of receipt and a list of attachments;

–in electronic form through a personal electronic account on the website of the tax service (you must have an electronic key).

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What if you have already paid taxes abroad?

Declaration of income and crediting of taxes paid abroad is also carried out by filing a declaration of property and income. To confirm the right to credit taxes and duties paid outside Ukraine, resident individuals need to obtain a certificate from a government agency of the country, which indicates the amount of tax and duty paid and the object of taxation.

After that, this certificate must be legalized at a foreign diplomatic mission of Ukraine in that country, unless there are exceptions in the legislation (for example, if Ukraine has entered into a legal assistance agreement with that country, on the basis of which no additional certification of documents is required). 

You can check which countries have concluded international double taxation treaties on the website of the Ministry of Finance of Ukraine at this link.

However, if there is no double taxation treaty with the country where an individual lives and works, then taxes are paid in Ukraine repeatedly, namely, personal income tax at the rate of 18% and military duty at the rate of 1.5%.

Additional opportunities: how to reimburse part of the taxes paid?

After declaring their income, Ukrainians have the opportunity not only to avoid double taxation, but also to reimburse overpaid taxes and receive additional social benefits, such as child benefits. This opportunity is available to all citizens who officially work and pay taxes in Europe. The overpayment itself occurs because employers in 9 out of 10 cases transfer a fixed amount to the tax authorities that exceeds the actual amount of taxes that the employee should have paid. It is this difference in overpaid taxes that can be refunded after filing a tax return.

Tax experts can help you calculate the possible refund amount and directly receive your overpaid funds. One of the most well-known companies in this area is RT Tax, which has already helped more than 250,000 employees from all over the world to get their taxes back. Keep in mind that the company offers services without upfront payments - you pay a percentage of the service fee only if you successfully get your tax refund. So, keep in touch and get your legitimate money back with RT Tax experts.

Do Ukrainians abroad have to pay military duty?

According to the explanations of the tax authorities, taxes paid abroad are not taken into account for the calculation and payment of the military fee. Accordingly, the amount of foreign income is subject to military duty in Ukraine at the rate of 1.5%, regardless of the amount of taxes paid abroad.

If you need further clarification on double taxation or tax payment, please contact Visit Ukraine's lawyers for advice. Our specialists will answer your questions and help you solve your immediate problems. You can order a legal consultation by following this link.

We remind you! The Ukrainian authorities have fixed a plan to increase taxes for individual entrepreneurs and set a new level of subsistence minimum and wages, which accordingly affected the amount of taxes for individual entrepreneurs of groups I-III. Read how much individuals now have to pay and what other changes to expect in the near future in our previous article.

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