CRS-Datenaustausch: Welche Informationen hat der Steuerdienst über Ukrainer im Ausland erhalten?

Am 30. September trat die Ukraine dem internationalen Austausch von Informationen über Finanzkonten auf der Grundlage des CRS-Standards bei. Dementsprechend hat der Steuerdienst Zugang zu den Daten über Ukrainer im Ausland erhalten, die in seinen Zuständigkeitsbereich fallen. Erfahren Sie, welche Art von Informationen über Steuerzahler der zuständige Dienst auf der Grundlage des CRS erhalten kann.

Rechtsberatung zu Migrationsfragen

HOLEN

The CRS (Common Reporting Standard), to which Ukraine has also joined, ensures the exchange of financial data between participating states to increase the transparency of the tax environment. According to the Ministry of Finance, Ukraine has become a member of the Global Forum on Transparency and Information Exchange, so this step is driven not only by domestic documents but also by international obligations. The first exchange of information was carried out on 30 September this year, and henceforth it is to be carried out annually (in accordance with the decision of the Council of the Organisation for Economic Cooperation and Development of 15 July 2014). Read about what information was provided to the unified register in this article.

What information can the tax authorities obtain through the CRS?

- Name of the account holder;

- Address of residence;

- Tax residence and tax number;

- Date and place of birth;

- Information about the financial institution where the account was opened;

- Account information: balance as of the end of 2023 or other reporting period, dividends, interest or other income.

Please note! Ukrainians can pay taxes through Diia. Detailed instructions for entrepreneurs can be found here.

What additional actions can the tax authorities take based on the data received?

- cross-check the declared income and real financial transactions;

- request additional information - in particular, the taxpayer will have to provide documents confirming the sources of funds;

- conduct a tax audit - if a violation is confirmed;

- to charge additional taxes if discrepancies with the declaration are found;

- request a court hearing if the taxpayer disagrees with the decision.

Please note! During the period of martial law, the data obtained under the CRS cannot be used to determine tax liabilities if the aggregate balance on the accounts of Ukrainian citizens does not exceed USD 250 thousand as of 31 December of the reporting year.

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What fines will be imposed for tax violations identified by the CRS?

- until the end of 2024 - no fines will be applied;

- during 2025 - a fine of 50 minimum wages;

- starting from 2026 - a fine of 100 minimum wages.

What accounts are subject to monitoring?

- Reportable accounts of non-residents opened after 1 June 2023.

- Accounts of foreign persons with a balance of more than $1 million as of 30 June 2023.

If you want to ensure that all documents and declarations are prepared correctly and that the tax authorities do not have any questions, please contact our migration lawyers. Find out details about the transparent financial environment, check your accounts and declarations, cooperate with banks and tax authorities - be sure of timely, qualified support.

Just a reminder. Earlier, we explained how double taxation works for Ukrainians.

Photo: The Financial Freewill

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