Die Steuerbehörden werden Zugang zu Bankkonten von Ukrainern im Ausland haben: Was bedeutet das?

Die Ukraine hat den CRS Common Reporting Standard erfolgreich umgesetzt, was bedeutet, dass der ukrainische Steuerdienst Zugang zu Bankkonten von ukrainischen Staatsbürgern im Ausland haben wird. Erfahren Sie, was sich ändern wird und wie sich dies auf die finanzielle Transparenz und die Steuerkonformität auswirken wird.

Rechtliche Unterstützung für Ukrainer in der Ukraine und im Ausland

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The State Tax Service of Ukraine (STS) has received the OECD Global Forum's Report on the Maturity of the Information Security Management System in Ukraine and the Exchange of Information for Tax Purposes. According to the STS press service, this opens up new opportunities to control financial flows of Ukrainians abroad.

Implementation of European standards and system maturity assessment

The process of assessing the maturity of the information security management system in Ukraine has been underway since 2019 and included several stages, the final of which ended in December 2023. Particular attention was paid to information exchange, privacy protection, risk management, logical and physical access control, and cybersecurity approaches.

The implementation of the CRS Common Reporting Standard and the Country-by-Country Reporting (CbCR) standard is coordinated by the OECD Secretariat. To ensure the automatic exchange of information, the STS has joined the Common Data Transfer System (CTS), which is used to securely exchange information in accordance with international standards.

As of June 2024, more than 115 jurisdictions are members of the international multilateral automatic exchange of information. Ukraine has committed to start automatic exchange in September 2024. Such an exchange will allow the Ukrainian tax service to receive data on bank accounts of Ukrainian residents abroad and other financial information related to international groups of companies.

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What does this mean for Ukrainians?

As explained by Danylo Hetmantsev, MP and Chairman of the Verkhovna Rada Committee on Finance, Taxation and Customs Policy, the State Tax Service will soon have access to information on the status of bank accounts of Ukrainian residents abroad. This includes data on tax payments, income, activities and number of employees of international groups of companies. This step will facilitate more effective control over tax compliance and ensure transparency of financial transactions of Ukrainians abroad.

We remind you! According to the Tax Code, Ukrainians who are located and have income abroad but have permanent residence in Ukraine are residents of Ukraine. This means that they must file a tax return. Read how to do this, who is obliged to pay taxes twice, and what fees will have to be paid in any case in this article.

Photo: Freepik

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Ihor Usyk is the Head of Legal Department at Visit Ukraine

On the Visit Ukraine portal, you can get legal advice on migration law. Our lawyers will answer all your questions and, if necessary, help you collect, submit and receive the documents you need. You can order a specialist consultation or full legal support by following this link.