Müssen Ukrainer Eigentum im Ausland deklarieren: Klarstellung von der NAPC

Die Nationale Agentur zur Verhinderung von Korruption betont, dass seit dem Beginn der umfassenden Invasion Russlands in die Ukraine, als Tausende von Ukrainern ins Ausland gingen, die Frage der Bestimmung der Steuerpflichten und der Einreichung von Erklärungen in der Ukraine äußerst relevant geworden ist. Erfahren Sie, welche Regeln jetzt für Bürger gelten

Rechtsberatung für Ukrainer

HOLEN

Since the beginning of russia's full-scale invasion of Ukraine, thousands of citizens have been forced to temporarily or permanently leave the country. In this regard, the question of whether to declare property purchased or leased abroad has become particularly relevant. The National Agency for the Prevention of Corruption (NAPC) has clarified how to indicate foreign property in the annual declaration, even under martial law.

The obligation to declare has not been cancelled

Ukrainian legislation does not provide for an exemption from the obligation to declare foreign housing in which the declarant or their family members live or which they use during the war. This is enshrined in part 1 of Article 46 of the Law of Ukraine ‘On Prevention of Corruption’.

According to the law, the declarant is obliged to indicate in the declaration all information about real estate objects that:

✅ Owned by him or his family members on the basis of the right of ownership;

✅ Are leased to him or his family members or have any other right of use.

Read also: Do I have to file a tax return as a sole trader without income and pay taxes: expert explanation

Possibility of shortened information during martial law

During the martial law, the declarant has the right to indicate in the declaration only information about the country, region or other administrative-territorial unit in relation to 1 real estate object or 1 object under construction, if:

1. This object is or was the place of actual residence of a family member of the declarant (but not the declarant).

2. The declarant exercised the right to conceal the exact address under martial law.

Those who have used this provision should remember that within 90 days after the termination or cancellation of martial law, they must submit declarations for the relevant reporting periods, providing full information on the exact location of the property abroad.

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What is reflected in the public register

According to the NACP, the public part of the Register of Declarations displays only the name of the country where the property is located. Confidential data (exact address, coordinates, etc.) are not published in the public domain.

1. Ownership of real estate

If the apartment, house or other real estate is owned by the declarant or their family members as of the last day of the reporting period.

2. Real estate in use

If the declarant or his/her family members use housing abroad:

- as of the last day of the reporting period (provided that the right of use arose no later than 30 calendar days before that date),

- or if the property was used for at least half of the days of the reporting period (for an annual declaration, this is 183 days).

In addition, if the declarant or their family members live in an apartment or house that is not theirs, they must provide information about the owner of the property.

What documents are required to complete the declaration

As a general rule, the declaration must contain information supported by relevant documents. When filling in Section 3 ‘Real estate objects’, you may need:

1. Documents confirming ownership. These may include a sale and purchase agreement, a certificate of ownership, an extract from a foreign real estate register, etc.

2. Documents proving the identity of the owner. The declaration form contains fields for specifying the owner's data (surname, name, patronymic, date of birth and other information). If any information is missing, you can select the ‘Not applicable’, ‘Not known’ or ‘Family member did not provide information’ boxes. However, the declaration will not be saved without filling in the required fields.

3. Documents on the lease or use of housing. These may include lease agreements, temporary use agreements, and other official documents confirming the right of residence of the declarant or their family members in the relevant property.

Deadlines for filing declarations and liability

Under normal circumstances, an annual declaration is submitted within the time limits established by law (by 1 April of the year following the reporting year). During martial law, it is still possible to indicate only the country instead of the exact address, but after the end of martial law or its cancellation, the declarant has 90 days to submit an updated version of the declaration with detailed information on the location of the object.

Administrative and criminal liability is provided for untimely or incomplete indication of information about real estate, so it is extremely important to submit the data in the declaration on time and correctly.

Remember. Visit Ukraine's real estate lawyers will help you check documents and landlords, support a transaction or privatisation, and correctly execute any housing transactions. By contacting experts, you increase the security of your investment and save time on coordinating all formalities.

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