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Потрібна допомога адвоката? Залишай заявку Houses with electric heating have already been officially classified by the government as critical infrastructure facilities, and in the near future they will not be disconnected under scheduled outage plans, except in emergency situations. This decision has been formally recorded by the Cabinet of Ministers and the relevant crisis headquarters, as reported in the Verkhovna Rada by the Minister of Energy of Ukraine, Denys Shmyhal. Content and legal nature of the decisionShmyhal’s wording means that:the decisions on classifying houses with electric heating as critical infrastructure have already been adopted at the level of the government and the crisis headquarters and recorded in the corresponding minutes.the next step is the technical inclusion of such houses in the lists of critical infrastructure facilities approved and applied by regional military administrations, the Kyiv City Military Administration and distribution system operators. Legally, the classification of facilities as critical infrastructure is carried out through:government decisions and secondary legislation (resolutions, protocol instructions, orders of the Ministry of Energy) that set the criteria for priority power supply.updating regional lists of critical consumers, which serves as the basis for excluding them from scheduled outage plans. Practical implications for residentsThe key effect for residents of houses with electric heating is as follows:such houses will not be subject to planned hourly or rolling outage schedules that are directly used to balance the system during peak hours.residents can count on more stable electricity supply during the heating season, since in their case electricity is effectively the only way to ensure heating and prevent systems from freezing. At the same time, the minister emphasized an important exception:in the event of emergency or technical outages, as well as large-scale damage to the energy infrastructure, power cuts remain possible for all categories of consumers, including critical facilities.the decision does not provide “absolute immunity” from power and grid failures, but only establishes a special regime regarding scheduled outages. Reasons and context of the energy crisisThe need for this step is directly related to:mass missile and drone attacks by Russia on Ukraine’s power system and a sharp increase in capacity deficit, which led to the introduction of an emergency situation in certain regions.severe frosts, which simultaneously increased electricity consumption and made outages particularly painful for households with electric heating. Prime Minister Yuliia Svyrydenko previously emphasized that the government is working on classifying such houses as critical infrastructure precisely to ensure uninterrupted heating for the population under emergency conditions. In parallel, the government has been revising the list of facilities with priority power supply, removing from it accompanying-load consumers that in fact do not have signs of criticality, which has made it possible to free up additional capacity in the grid. Impact on the power system and other consumer categoriesIncluding residential buildings with electric heating in critical infrastructure changes the balance of priorities in the system:part of the load that previously could be disconnected under general schedules now moves into the category of “guaranteed” or maximally prioritized electricity supply.to compensate for this step, the government has already initiated a reduction in the list of other facilities that had priority but were not vital, thereby freeing about one gigawatt of capacity. For other household consumers this means that:outage schedules may remain strict or even be partially tightened, as the share of load that can be disconnected has narrowed.regional operators and regional military administrations must more actively adjust supply schemes, install generators and backup lines for facilities that have been removed from critical lists but remain socially important. Risks, expectations and communication with citizensDespite the positive nature of the decision for households with electric heating, a number of risks remain:in the event of further destruction of the energy infrastructure, even the status of a critical facility does not guarantee uninterrupted power, since large-scale emergency outages or physical damage to networks are possible.implementation of the decision depends on the prompt updating of lists at the local level, the proper operation of distribution system operators and the actual technical condition of the networks. At the same time, the government’s position demonstrates an attempt to:provide targeted support to the most vulnerable category of household consumers – residents of houses where heating fully depends on electricity, and therefore outages create a risk not only of discomfort, but also of damage to heating systems and threats to life and health.maintain a balance between the needs of the population and the technical capabilities of the power system by reallocating critical infrastructure status from less sensitive facilities to the residential sector. If you have any questions or issues related to the application of this decision in your specific case, the formalization of the status of a house with electric heating, actions in case of unlawful outages or appeals against decisions of distribution system operators, it is advisable to seek individual legal and energy advice in order to assess the risks and develop the best strategy to protect your rights.Author – Svitlana Krutorohova, attorney at the law firm “Legal Company ‘WINNER’”. https://youtu.be/Kryko4lTfmo?si=1bSAfp0LVmIdKrsS

Потрібна допомога адвоката? Залишай заявку As of 16 January 2026, Law No. 4502-IX on multiple citizenship has entered into force in Ukraine, allowing Ukrainian passports to be combined with passports of certain foreign states while tightening loyalty and security requirements. For businesses, civil servants, military personnel and millions of Ukrainians abroad, this means new opportunities to legalise their de facto status, but also new restrictions and legal risks. Why the law was adopted now.  For many years, the issue of multiple citizenship remained in a “grey zone”: the Constitution enshrines the principle of single citizenship, yet in practice the state did not automatically revoke the Ukrainian passport of those who obtained a foreign one. The war, mass migration to EU and North American countries and the active role of the diaspora in supporting Ukraine have made it impossible to ignore the situation in which millions of people in fact have, or seek to have, several citizenships. Draft Law No. 11469, initiated by the President, was adopted by the Verkhovna Rada on 18 June 2025, signed in July and entered into force on 16 January 2026. Thus, the state has moved from de facto tolerance of multiple citizenship to a clearly regulated model with formalised conditions, exceptions and control mechanisms. What multiple citizenship means under the new law.  Multiple citizenship under the new law is the simultaneous belonging of a person to the citizenship of two or more states. For the first time, it is expressly recognised that a Ukrainian may hold foreign passports without automatically losing Ukrainian citizenship, provided that the statutory requirements are met. The admissibility of multiple citizenship is tied to a special list of states drawn up by the Cabinet of Ministers, taking into account membership of the EU, NATO, the G7 and their position on sanctions against the aggressor state. In practice, this is a controlled regime: the state selects “acceptable” jurisdictions for political and security reasons, rather than allowing any foreign passports. Who benefits from multiple citizenship.  The main beneficiaries of the new law are millions of Ukrainians abroad who already have or plan to obtain citizenship of EU, North American or other partner states, as they can regularise their situation without losing Ukrainian citizenship if the conditions are met. The law also expands opportunities for foreigners who have linked their lives with Ukraine (for example, by serving in the Armed Forces of Ukraine) to obtain Ukrainian citizenship without renouncing their original one, again subject to the statutory requirements.​ Key conditions and filters.  Ukrainian citizenship as a second or one of several citizenships can only be obtained after passing standard exams on the Constitution, the history of Ukraine and the Ukrainian language, with no exceptions or deferrals. The state effectively links multiple citizenship to proven integration into Ukraine’s legal and cultural space.​ For Ukrainians who already have or plan to obtain foreign citizenship, it is crucial whether the respective state is included in the list approved by the government. If a country is not on the list, retaining Ukrainian citizenship may be at risk, as the law focuses on partner and safe states rather than jurisdictions with hostile or suspiciously neutral policies. Red line: citizenship of the aggressor state.  The law introduces the strictest regime for citizenship of the aggressor state, primarily the Russian Federation: voluntary acquisition of Russian citizenship is an explicit ground for losing Ukrainian citizenship. At the same time, compulsory or automatic issuance of Russian passports in the occupied territories is not regarded as a voluntary choice, which allows authorities to distinguish loyalty from forced stay under occupation from both humanitarian and international-law perspectives.​ Restrictions for civil servants and sensitive positionsDespite legalising multiple citizenship for a wide range of persons, the law does not soften the requirements for public service: officials involved in national security, state secrecy and strategic governance may hold only Ukrainian citizenship. A more detailed list of “sensitive” positions (heads of anti-corruption bodies, members of the Central Election Commission, senior posts in the security and defence sector) will require holders of multiple passports to align their career plans with these restrictions.​ Practical implications for Ukrainians in Ukraine and abroad.  For Ukrainians temporarily living abroad, the law allows them to combine local citizenship with full preservation of the rights and obligations of a Ukrainian citizen, but on the territory of Ukraine they are always treated as Ukrainian citizens with the full scope of constitutional obligations, including military duty and, where criteria are met, tax residence.​ Foreigners seeking Ukrainian citizenship must pass standardised exams, prove lawful income and the absence of security risks, so multiple citizenship is not a “quick bonus” for them but a result of fulfilling strict integration and loyalty requirements.​ Legal risks and uncertainties.  Although the law systematises approaches to multiple citizenship, it leaves a significant part of the regulation to subordinate acts of the government, particularly the list of “acceptable” states, changes to which may create legal uncertainty for those who have already obtained foreign citizenship. Additional risks relate to procedures for loss of Ukrainian citizenship due to voluntary acquisition of “undesirable” citizenship, notably that of the aggressor state, where the issues of proving voluntariness, ensuring due process and the possibility of reinstatement in citizenship are particularly sensitive.​ What should be done now.  Persons planning to obtain citizenship of their country of residence should monitor whether that state is included in the list approved by the Cabinet of Ministers and whether the rules are changing, and should also check in advance for possible conflicts between Ukrainian law and the legislation of that state concerning military duty, taxation, permanent residence and access to public service. It is important to document all key actions related to acquiring foreign citizenship, and for the diaspora, foreign military personnel, candidates for public office and business owners, individual legal advice on planning migration and citizenship status is particularly valuable.​ Author – Svitlana Krutorohova, attorney at the law firm “Winner”.If you have any questions or issues related to multiple citizenship, acquiring or losing

Потрібна допомога адвоката? Залишай заявку The return of a capital contribution to an LLC participant is one of the most complex issues of corporate governance, combining elements of corporate, civil and tax law and affecting companies’ financial stability. In 2026 its relevance increased due to tighter control by the Tax Service over transactions involving reduction of share capital, distributions to participants and reallocation of corporate rights. General grounds for returning a contribution Participant’s withdrawalA participant may withdraw from the LLC at any time without the consent of others, and the company is obliged to pay the value of that participant’s share. Participant’s expulsionThe contribution is returned pursuant to a resolution of the general meeting on expulsion, initiated by the other co‑owners. Reduction of share capitalPart of the contribution may be returned if the general meeting resolves to reduce the capital, for example due to excess capital or restructuring. Company liquidationThe participant receives a portion of the company’s assets after settlements with creditors. In all cases, the procedure and timing of payment are determined by law and the charter and must also comply with accounting and tax rules so that the transaction is not reclassified as a dividend distribution. Valuation of the participant’s share.  The key issue when returning a contribution is determining the fair value of the participant’s share. Under Article 24 of the Law, it is determined as of the date the withdrawal application is filed (or the relevant meeting resolution is adopted) on the basis of the financial statements for the previous reporting period.In practice this causes difficulties: if the company does not keep regular records, the valuation may be only approximate; disputes arise over the market value of assets; participants who disagree with the valuation may bring court claims. In such cases it is recommended to perform an independent valuation or to set out the valuation mechanism in the charter, for example by involving an auditor agreed by the parties. Form and timing of payment.  The contribution may be returned in cash or in kind, as formalised by a shareholders’ resolution, and in the case of in‑kind return by a transfer‑acceptance deed stating the composition, value and transfer date of the assets. The payment period usually does not exceed one year from the participant’s withdrawal date (it may be shorter if so provided by the charter), and any delay entails an obligation to pay inflation losses and interest under Article 625 of the Civil Code of Ukraine. Accounting and corporate records.  In accounting, a reduction of share capital due to the return of a contribution is reflected by the following entries: reduction of equity; recognition of a liability to the participant; settlement of that liability in cash or in assets. The payment decision is formalised by minutes of the general meeting specifying the reasons, amount and method of return. Changes to the Unified State Register are made after the payment or formal reduction of the share; the state registrar updates the data upon the manager’s application. Tax implications.  If only the nominal value of the contribution is returned, no taxable income arises either for the LLC or for the participant. A payment exceeding the nominal value may be treated as income: for legal entities it is taxable under paragraph 135.5 of the Tax Code, and for individuals it is subject to personal income tax at 18% and a 1.5% military levy. In accounting there is a risk that such a transaction may be reclassified as a hidden profit distribution, so proper supporting documents are required: the meeting resolution, deed, financial statements and calculation of the share value. Court practice.  Ukrainian courts generally protect participants who reasonably claim return of their contribution, and the Supreme Court has stated that a company may not delay payment if its balance‑sheet equity allows it to settle with the participant. At the same time, where the company operates at a loss or has negative equity, the return of a contribution may be regarded as a violation of creditors’ interests, which often leads to disputes within bankruptcy proceedings and to liability of company officers. Therefore, before deciding on a return of contribution, the manager should assess the balance sheet, creditor risks and the impact on the company’s liquidity. Impact on ownership structure. After a contribution is returned, the participant’s share is either cancelled or redistributed among the remaining participants in proportion to their shares. This affects voting, control over the company and profitability.Accordingly, these changes must be properly reflected in the charter, updated in the Unified State Register and, where necessary, in shareholders’ agreements. If the company plans to attract investment, returning a contribution to one participant may signal internal instability to potential partners, so it is advisable to communicate such decisions in advance and transparently. Practical recommendations.  To mitigate legal and tax risks, experts recommend: clearly defining in the charter the withdrawal procedure and share valuation mechanism; documenting every decision in minutes and properly supporting the valuation; avoiding return of contributions in loss‑making periods without reducing capital; agreeing payment procedures with the accountant and tax advisor; recording these transactions via a separate account or separate analytical records in the accounting system. It is important to remember that notarisation of signatures on documents for state registration of changes is mandatory, even if there is an internal corporate exit agreement with the participant. Returning a contribution is a strategic decision that affects the property and management interests of participants and the tax security of the company, so it should follow a financial analysis, proper documentation and legal support. In case of questions on contribution return, share valuation or corporate changes, it is advisable to seek professional advice to avoid tax risks and corporate conflicts. Author – Oleksandr Nakonechnyi, attorney, head of the Corporate and Commercial Law Practice at WINNER Law Firm. https://www.youtube.com/watch?v=tRwbugMQXtk

Потрібна допомога адвоката? Залишай заявку Business in Ukraine can already switch to electronic consignment notes (e‑TTN), as the system has been officially operational since December 2025. The first e‑TTNs were registered in January 2026, and authorised e‑document platforms make it possible to abandon paper documents. Launch of the e‑TTN systemThe Ministry for Communities and Territories Development of Ukraine authorised the first electronic document management operators to work with e‑TTN at the end of 2025. These include the platforms “Vchasno.TTN”, M.E.Doc and EDI NETWORK operated by “VCHASNO SERVICE”, “M.E.DOK” and “ATS”. As of 13 January 2026, 15 connection applications have been received, 5 operators are testing the system, and businesses are already registering the first consignment notes in the central database. The system is administered by the State Enterprise “Sectoral Center for Digitalization and Cybersecurity”, which ensures integration with the inspector’s portal of Ukrtransbezpeka. E‑TTN has full legal force equivalent to paper documents, without the need for duplicates, since inspectors check data online. Order No. 1676 of 03.12.2025 of the Ministry amended the Rules for Carriage of Goods by Road. Benefits for businessE‑TTN reduces the time needed for document flow: a consignment note is generated instantly, signed with a qualified e‑signature and registered automatically. Businesses save on paper, printing and logistics and reduce the risks of document loss and corruption thanks to transparency. For logistics, it enables faster payments to carriers without waiting for paper originals and allows integration with ERP systems. Scaling the system will allow processing of up to 1 million transactions per day, which is critical for large retail chains such as “ATB‑Market”. Small businesses, sole proprietors and mid‑sized companies benefit from free testing and simplicity – it is not yet mandatory for everyone, but very useful for optimisation. How to issue an e‑TTNA company chooses an authorised e‑document operator, signs a contract and registers participants (consignor, carrier, consignee) in the directories. The details are filled in: date, route, cargo, weight; an electronic signature is applied, and the document is registered in the e‑TTN system. During inspections, the carrier shows a QR code or provides online access. Step by step: log in to the operator’s portal, create a document, agree it with counterparties, sign it with a qualified e‑signature and send it. For bulk or liquid cargo, specific weight‑recording features must be taken into account. Implementation stagesStage one (December 2025): registration of the basic e‑TTN form. By May 2026 – adjustment acts and scaling. By the end of 2026 – special forms, full modernisation and definition of mandatory use with a transition period. The mandatory nature of e‑TTN is planned to be regulated by law by the end of the year, taking into account business needs. Challenges and recommendationsChallenges include adapting weight records, dependence on internet connectivity and staff training needs. Risks relate to technical failures or platform incompatibility, so early testing is advisable. Recommendations: choose an operator with strong integration options (for example, M.E.Doc for accountants), train staff and integrate e‑TTN with other e‑documents. Small businesses can start with the basic form, while large companies should pursue comprehensive digitalisation of logistics processes. Future of e‑TTNThe system will enhance the competitiveness of Ukrainian business, reduce the shadow segment of freight transport and simplify exports. A full transition is expected by 2027, with a focus on security and scalability. Companies that adapt now will gain in efficiency and regulatory compliance. If you have any questions or encounter issues related to issuing e‑TTNs, please contact our legal consultants. Author: Ihor Yasko, Managing Partner at “WINNER” Law Firm, PhD in Law. https://www.youtube.com/watch?v=tRwbugMQXtk

Потрібна допомога адвоката? Залишай заявку In 2026, inspections by Territorial Recruitment Centers (TRCs) become more systematic and office‑digital: instead of chaotic “street raids”, the focus shifts to scheduled inspections of military record‑keeping in government bodies, businesses, and communities, while street control is transferred to law‑enforcement agencies and linked to electronic registers. For businesses this means stricter requirements for the quality of military record‑keeping, and for citizens fewer random encounters with TRCs “on the go” but tighter data control through registers, the police, and the National Guard.​ New control architecture in 2026In 2026, TRCs cease to be the main “street players” and return to their core function of maintaining records and organizing mobilization resources. The authority to check military‑record documents in public spaces is transferred to the National Police, National Guard, and Security Service of Ukraine, which is expected to reduce conflicts and enhance the accountability of inspections.​ At the same time, electronic tools are being strengthened: the “Reserve+” system and the “Oberig” register gain additional functions, including electronic referrals to military medical commissions and automatic entry of certain data without a personal visit to a TRC. Control is increasingly moving into the digital domain, and the “entry points” to the mobilization system now include not only TRCs but also Administrative Service Centers and other e‑government services, as well as law‑enforcement bodies that verify the consistency of information.​ TRC inspections in businesses and authoritiesIn 2026, TRCs and support units continue their annual scheduled inspections of military record‑keeping in state authorities, local self‑government bodies, enterprises, institutions, and organizations. These inspections are conducted under approved plans endorsed by orders of regional state administrations and city mayors, so businesses and public bodies can find out in advance whether they are included in the annual control plan.​ The scope of inspection covers the entire cycle of military record‑keeping: the presence of a designated responsible officer, properly prepared lists of personnel subject to military registration, reconciliation logs with the TRC, timely notifications about hiring or dismissal of conscripts and reservists, as well as compliance with TRC orders. For TRCs, not only formal paperwork matters but also the real consistency of an enterprise’s data with the information in their databases for each employee liable for military service.​ Liability for violations of military record‑keepingThe 2026 inspections are accompanied by increased sanctions for systemic violations by employers, public authorities, and the conscripts or reservists themselves. For companies, key risks include hiring without military‑record documents, failure to maintain records, failure to appoint a responsible person, non‑compliance with TRC orders, failure to report staffing changes, and the absence of logs and lists.​ At the same time, personal liability is increasing for officials of TRCs and members of military medical commissions for unlawful decisions on fitness and mobilization, both in cases of unjustified deployment to service and in cases of assisting evasion. This shows an intention to balance the system: the state penalizes not only citizens and businesses but also representatives of mobilization bodies who abuse their powers or falsify data.​ Practical implications for citizens and businessIn 2026, for citizens the focus shifts from “TRC vans” to electronic interaction and contacts with law‑enforcement agencies that receive the authority to check military‑record documents and identify persons liable for military service. The introduction of body cameras and clear procedures is expected to reduce arbitrariness, since every interaction is recorded and can be assessed for legality.​ For businesses, 2026 means a shift from merely formal military record‑keeping to genuine management: up‑to‑date lists, annual reconciliations with TRCs, internal instructions, and training for responsible officers. Coordination among supervisory bodies is being strengthened, with possible joint inspections by the Labour Service, TRCs, and tax authorities, during which labor, tax, and military‑record documentation will be reviewed simultaneously.​ If you have questions regarding mobilization, military medical commissions, appeals against TRC decisions, or organizing military record‑keeping in a company, it is advisable to seek professional legal assistance for an individual assessment of your situation and for building a strategy to protect your rights. Author – Svitlana Krutorohova, attorney at the law firm “Winner Legal Company”. https://www.youtube.com/watch?v=2ndWxqszZ_s

Потрібна допомога адвоката? Залишай заявку Indexation of the normative monetary valuation (NMV) of land for 2025 is carried out using a single coefficient of 1.08 for all categories of land and types of plots, and the indexation is applied cumulatively, taking into account the coefficients of previous years in accordance with Article 289 of the Tax Code of Ukraine. This will directly affect the amount of land tax, rent for state and municipal land plots, the minimum tax liability, as well as other payments where the calculation base is linked to the NMV.Normative monetary valuation and its roleThe normative monetary valuation of land is a basic value characteristic of a land plot, calculated under established methodologies, taking into account its location, intended use, soil quality characteristics and infrastructure provision. It is the NMV that serves as the starting point when determining:the amount of land tax;rent for state and municipal land;the minimum tax liability for owners/users of agricultural land;rent in private agreements where the parties directly link the rent to the NMV.Thus, changes in the NMV through annual indexation transitively increase or decrease the tax burden and land payments for legal entities and individuals.Legal grounds for indexation for 2025The general procedure for NMV indexation is defined by Article 289 of the Tax Code of Ukraine, which provides that each year, based on the consumer price index (CPI) for the previous year, an NMV indexation coefficient is calculated. If the consumer price index exceeds 115%, a cap of 115% is applied when calculating the indexation coefficient, which limits excessive growth of the NMV under conditions of high inflation.According to the State Statistics Service, the consumer price index for 2025 was 108.0%, which formed the basis for setting the NMV indexation coefficient for land at 1.08. The State Service of Geodesy, Cartography and Cadastre (Derzhgeokadastr) informed in a separate notice that this coefficient applies to all categories of land and types of land plots, without division into agricultural and non‑agricultural land, which continues the 2023–2024 trend of using a single coefficient.Indexation coefficient 1.08 and cumulativenessThe NMV indexation coefficient for 2025 is 1.08, meaning that the normative monetary valuation determined as of 1 January 2025 must be increased by 8% when switching to calculations as of 1 January 2026. It is important that this coefficient is applied to an already indexed NMV, since the Tax Code establishes a cumulative approach: indexation coefficients for different years are multiplied depending on the date of the last normative monetary valuation of a particular plot.For example, if the last NMV of a plot was performed in 2021, to determine the NMV as of 1 January 2026 it is necessary to sequentially apply the indexation coefficients for 2022, 2023, 2024 and 2025 (including 1.15, 1.051, 1.12 and 1.08), that is, to actually multiply them. This mechanism ensures that the accumulated inflation effect is reflected in the value of land, while at the same time increasing the “sensitivity” of the tax base to annual changes in consumer price indices.Practical impact on taxes and MTL in 2025/2026Indexation of the NMV for 2025 will directly affect the calculation of land tax liabilities for 2026, since the tax base is the NMV as of 1 January 2026, taking into account indexation with the 1.08 coefficient. For land that does not belong to agricultural plots, taxpayers are obliged to index the base NMV by the relevant coefficient; otherwise, tax liabilities will be calculated incorrectly and may be subject to additional assessments.Special attention should be paid to the impact of NMV indexation on the minimum tax liability (MTL) for land plots used in agricultural production. The formula for calculating the MTL provides for the use of the NMV of the land plot (or the NMV of 1 hectare of arable land in the region) already including the indexation coefficient, and therefore an increase in NMV due to 2025 indexation will automatically increase the amount of the MTL. This means that even without changes in tax rates and coefficients in the MTL formula, the tax burden on landowners and land users will gradually grow due to inflationary processes reflected in the NMV.Technical aspects of applying indexation in 2026In practice, it is important to take into account that NMV extracts issued by Derzhgeokadastr between 1 and 15 January 2026 do not contain the 2025 indexation coefficient, since the relevant information was published later. Therefore, the NMV amounts indicated in such extracts require a separate recalculation by multiplying them by the 1.08 coefficient to obtain the correct base for tax calculations for 2026.For taxpayers and accountants it is advisable to:check the date of issuance of the NMV extracts used to calculate land tax and rent;if the extracts were issued before the 2025 indexation was included, adjust the amounts by multiplying by 1.08 or request an updated extract from Derzhgeokadastr.Conclusions for landowners and businessIndexation of the NMV for 2025 with a coefficient of 1.08 is relatively “soft” compared to some previous years, but in combination with the cumulative mechanism it continues the trend of a gradual increase in the tax burden on land. For taxpayers this means the need to assess in advance the impact of indexation on the amount of land tax, rent and the MTL, to revise budgets for 2026 and, if necessary, initiate a review of lease agreements linked to the NMV. If you have any questions or issues related to indexation of the normative monetary valuation of land for 2025, calculation of land tax, minimum tax liability or revision of lease agreements, it is advisable to seek professional tax and legal advice in order to correctly apply the 1.08 coefficient, avoid additional assessments and penalties, and optimise the tax burden taking into account the current normative monetary valuation of your land plots.Author – Yuliia Popadyn, attorney of the tax and housing law practice at the Law Firm “Legal Company WINNER”. https://www.youtube.com/watch?v=2ndWxqszZ_s

Потрібна допомога адвоката? Залишай заявку The tax social benefit (TSB) in 2026 will remain an important tool for reducing the tax burden on employees; however, it will be available only to those whose monthly income is within the statutory threshold and who comply with the formal requirements of the Tax Code of Ukraine. In 2026, the basic amount of the TSB is UAH 1,664, and the income cap for applying it is UAH 4,660 per month.​ Essence of the TSB and legal basisThe tax social benefit is the right of a personal income tax (PIT) payer to reduce taxable monthly salary income by a fixed amount, which effectively reduces the PIT payable. The right to the TSB is provided by Article 169 of the Tax Code of Ukraine and is implemented through the employer, who applies the benefit when calculating employees’ wages.​ The TSB applies exclusively to income in the form of wages (and equivalent payments) and only at one place of work chosen by the employee as the primary workplace. To obtain the benefit, the employee submits an application for the TSB to the employer and, where necessary, supporting documents (for example, children’s birth certificates, disability certificates, etc.).​ Subsistence minimum and calculation formulaThe key basis for determining the amount of the TSB is the subsistence minimum for an employable person as of 1 January of the reporting year. As of 1 January 2026, the subsistence minimum for employable persons is set at UAH 3,328.​ The basic TSB equals 50% of the subsistence minimum for an employable person as of 1 January, so the formula is: TSB = subsistence minimum × 50%. Given that in 2026 the subsistence minimum is UAH 3,328, the basic TSB is UAH 1,664 (3,328 × 50%).​ TSB amounts in 2026In 2026, several types of tax social benefits apply depending on the taxpayer category. The basic TSB (100%) is UAH 1,664 and applies to “ordinary” taxpayers who meet the general criteria set out in subparagraph 169.1.1 of the Tax Code.​ Certain socially vulnerable categories defined in subparagraph 169.1.3 of the Tax Code (in particular single parents, guardians, certain people with disabilities, combatants, etc.) are entitled to an increased TSB of 150% of the basic amount, i.e. UAH 2,496. There is also an increased TSB of 200% of the basic amount (UAH 3,328) for a narrower group of taxpayers listed in the same provision (for example, certain war-disabled persons, persons affected by the Chornobyl disaster and others).​ A separate block is the so‑called “child” TSB granted to one of the parents (or a guardian) for each child under 18, with the basic TSB amount multiplied by the number of children. For the second parent who does not use the “child” TSB, the general rules and the standard income cap apply.​ Income cap for applying the TSBThe tax social benefit can be applied only if the monthly salary income does not exceed a specific income cap. The formula for this cap, set in subparagraph 169.4.1 of the Tax Code, is: subsistence minimum for an employable person as of 1 January × 1.4, rounded to the nearest UAH 10.​ In 2026, the income cap for applying the TSB is UAH 4,660 per month (3,328 × 1.4 = 4,659.2, which rounds to 4,660). If an employee’s wage in a particular month exceeds UAH 4,660, the right to the TSB for that month is lost, and the entire income is subject to PIT without any reduction for the benefit.​ For the parent who uses the “child” TSB, the income cap increases in proportion to the number of children: income cap = UAH 4,660 × number of children. The other parent who does not apply the TSB for children must rely on the standard cap of UAH 4,660 regardless of the number of children in the family.​ Practical implications for employees and employersFor an employee, the TSB means a lower PIT liability and a slightly higher net salary, but only within relatively low income levels. For example, if an employee’s salary is UAH 4,500 and they are entitled to the basic TSB of UAH 1,664, the PIT base will be only UAH 2,836 (4,500 – 1,664), which reduces the tax compared with taxing the full amount.​ For an employer, applying the TSB is a matter of proper HR and tax accounting organization: applications, supporting documents and accurate PIT calculations must be ensured each month with regard to the income cap. Special attention should be paid to part‑time employees, secondary‑employment workers and those claiming increased or “child” benefits, as errors may result in additional PIT assessments, penalties and disputes with tax authorities.​ If you have questions or difficulties concerning the application of the tax social benefit in 2026, determining entitlement for specific categories of employees, calculating the income cap or correcting mistakes in PIT calculation, seek professional advice from a tax or accounting specialist, who will help assess risks and choose the optimal solution in light of up‑to‑date guidance from the supervisory authorities.​ Author – Yuliia Popadyn, attorney in tax and housing law practice of the Advocates Association “WINNER Law Firm”.​ https://www.youtube.com/watch?v=2ndWxqszZ_s

Потрібна допомога адвоката? Залишай заявку The tax social benefit (TSB) in 2026 remains an important instrument of social support for employees, reducing the amount of personal income tax withheld from wages, taking into account the new subsistence minimum; the basic TSB is 1,664 UAH and the maximum wage eligible for its application is 4,660 UAH.Legal framework and general rulesThe right to the tax social benefit is defined in Article 169 of the Tax Code of Ukraine, which sets out the categories of taxpayers, TSB amounts and conditions for its application. The TSB is implemented through the employer as a tax agent who reduces the employee’s taxable income when calculating PIT, provided that the income threshold is met and documents confirming the right to the benefit are available.The tax social benefit applies only to wages (and equivalent payments) at the employee’s principal place of work and does not extend to other types of income such as remuneration under civil‑law contracts or dividends. To obtain the TSB, the employee submits an application in the prescribed form to the employer and, if necessary, copies of supporting documents regarding children, disability or single‑parent status. Subsistence minimum and TSB‑2026 formulaThe TSB amount is directly linked to the subsistence minimum for an able‑bodied person set by law as of 1 January of the relevant year. From 1 January 2026, the subsistence minimum for able‑bodied persons is 3,328 UAH, which is higher than in 2025 and serves as the basis for recalculating the benefit.The basic TSB equals 50% of the subsistence minimum for an able‑bodied person, which in 2026 is 3,328 × 50% = 1,664 UAH. The maximum wage eligible for the TSB is calculated as the subsistence minimum for an able‑bodied person multiplied by 1.4 and rounded to the nearest 10 UAH, which in 2026 is 3,328 × 1.4 = 4,660 UAH. Taxpayer categories and increased TSB amountsThe Tax Code provides differentiated TSB levels depending on the taxpayer’s social status: 100%, 150% or 200% of the basic amount. For “ordinary” taxpayers, the basic benefit of 1,664 UAH applies in 2026, while parents of children under 18, persons with disabilities and combatants may qualify for increased coefficients.A taxpayer who supports two or more children under 18 is entitled to the TSB for each child in the amount of 100% of the basic benefit with a proportional increase in the income threshold. Socially vulnerable categories (single parents, taxpayers supporting children with disabilities, certain categories of persons with disabilities, combatants, persons affected by repression or the Chornobyl disaster) are entitled to a TSB of 150% or 200%, which in 2026 corresponds to 2,496 UAH and 3,328 UAH respectively. Practical application: wages, advances and part‑time workThe TSB is applied monthly when calculating PIT on wages if the monthly income does not exceed 4,660 UAH (or the higher threshold for the “child‑related” TSB).The employer monitors the actual monthly income and the correct combination of benefits, since one person cannot receive the TSB simultaneously at different workplaces.The TSB may be applied both to the total wage and when calculating an advance payment, including in cases of part‑time employment; in such cases, the 4,660 UAH threshold is assessed based on the actual monthly income rather than proportionally to the workload.Employees working at 0.5 of a full‑time position or under flexible schedules who receive relatively low wages can consistently benefit from the TSB throughout 2026, provided the income threshold is observed. Impact of TSB‑2026 on households and social benefitsThe tax social benefit is used not only for PIT calculations but also as a benchmark for granting other social benefits and compensations, in particular for housing and utility payments. In a number of regulations, the criterion is the average monthly family income per person, which must not exceed the income threshold for the TSB — 4,660 UAH in 2026.The increase in the subsistence minimum and the TSB in 2026 partially offsets inflationary pressure and rising household expenses, but the effect of the benefit remains limited due to the low income ceiling to which it can be applied. For employees with wages above 4,660 UAH, the TSB is effectively unavailable, so its role is focused on supporting the lowest‑paid workers and families with children. If you have any questions or issues related to the tax social benefit in 2026, the procedure for applying it to employees’ wages, confirmation of entitlement to increased TSB amounts, or its reflection in reporting, it is advisable to seek timely professional advice from our tax consultant in order to avoid errors in PIT calculations and claims from supervisory authorities.Author – Yuliia Popadyn, attorney of the tax and housing law practice at the Law Firm “Winner”. https://www.youtube.com/watch?v=2ndWxqszZ_s

Regulatory framework of tax control 2026In 2026, tax audits are conducted under the general rules of the Tax Code, taking into account the amendments that entered into force at the end of 2025 and on 1 January 2026. The updates concern a more precise risk‑based approach, the impact of taxpayers’ participation in “good‑faith business clubs”, and the consequences of procedural violations by the controlling authorities.The earlier anti‑crisis moratoria and restrictions on scheduled audits applied in 2024–2025 are transformed in 2026 into more targeted mechanisms instead of a general ban on audits. At the same time, the rules on limitation periods, renewal of postponed audits and the possibility of additional assessments after the end of moratoria remain among the most contentious issues in relations with the tax authorities. Audit schedule 2026: whom and how they selectThe State Tax Service published the schedule of documentary scheduled audits for 2026 in December 2025, complying with the Tax Code requirements on publication deadlines and the limited number of updates. The schedule includes about 4.6 thousand taxpayers: legal entities, individual entrepreneurs, financial institutions and taxpayers for whom personal income tax, military levy and unified social contribution are controlled separately.The main criterion for inclusion in the schedule is a high risk of tax underpayment or violation of legislation, determined according to criteria approved by the Ministry of Finance and the methodology of the State Tax Service. Typical risk indicators include significant potential underpayments of corporate income tax, VAT, personal income tax/military levy and social contribution, belonging to “risky” sectors (construction, fuel trade, agriculture, financial services), non‑standard supply chains and abnormal market indicators. Risk‑based approach and new philosophy of controlFrom 2026, the State Tax Service moves from mass scheduled audits to targeted control focused on high‑risk taxpayers, using sectoral and industry analysis, financial indicators, history of interaction with the tax authorities, and analytical data on supply chains and counterparties.A two‑tier system is being formed: compliant business receives minimal interference (including through participation in “white business” programmes), while companies with “red flags” are subject to enhanced monitoring and audits. This encourages taxpayers to restructure risky transactions, revise their counterparty policies and strengthen documentary evidence of the reality of business operations. Types of tax audits and 2026 prioritiesIn 2026, the division of audits into desk, documentary (scheduled and unscheduled; on‑site and off‑site) and factual audits is preserved. Desk audits are automatically based on submitted returns and information system data, and their intensity increases along with the development of analytical tools of the State Tax Service.Documentary scheduled audits are carried out according to the schedule, whereas unscheduled audits are usually related to discrepancies in reporting, tax risks, VAT refund claims, reorganisation or liquidation, as well as information from law‑enforcement bodies. Factual audits remain a tool for rapid response in relation to cash settlements, cash registers, circulation of excisable goods and labour relations, and their activity may intensify after general moratoria expire. Moratoria, reliefs and their echo in 2026In 2024–2025, moratoria and other restrictions on the powers of controlling authorities to conduct scheduled business audits were introduced, in particular on the basis of NSDC decisions and the President’s 2025 decree; they were temporary, allowed selective audits in high‑risk areas and were aimed at supporting economic activity and reducing administrative pressure.In 2026, the key consequence is the “effect of postponed audits”: audits that were suspended or not started due to the moratorium may be resumed after it ends within the limitation periods, which creates a risk of accumulated claims for several tax periods and substantial additional tax assessments, fines and interest. “White business club” and benefits for compliant taxpayersOne of the key trends in tax control is the development of “voluntary compliance” instruments, in particular the White Business Club, participation in which reduces the likelihood of audits and softens the reaction of the tax authorities, provided the taxpayer behaves transparently.At the same time, from 2026 the benefits are clearly limited: audits that have not yet started in respect of Club members may be cancelled only from the date of official publication of the participants’ list, while already scheduled audits are not revoked by the member status, which motivates businesses to meet the integrity criteria in substance rather than formally. Preparing for audits: practical focus for businessIn 2026, the State Tax Service will focus mainly on taxpayers combining high tax risks, non‑standard business models and significant transaction volumes, so preventive audits of tax positions, inventory of problematic areas (VAT credit, transfer pricing, dealings with risky counterparties, transactions with non‑residents) and regular updates of accounting policies become the key defence.Process compliance is equally important: timely and complete reporting, correct registration of tax invoices, internal regulations for interaction with the tax authorities and training of responsible persons for communication during on‑site and factual audits. For company groups, a unified defence strategy and a coordinated position on contentious issues during simultaneous audits of related entities are critical. If you have questions or issues related to tax audits in 2026, challenging their results, preparing for inclusion in the audit schedule or developing a tax‑security strategy, it is advisable to seek professional legal support in advance to minimise financial risks, avoid procedural mistakes and protect your interests in relations with the controlling authorities. Author: Ihor Yasko, Managing Partner of “WINNER Law Firm”, PhD in Law. https://www.youtube.com/watch?v=2ndWxqszZ_s

The draft new Labour Code proposes a substantial overhaul of labour market rules, from clear criteria for employment relationships and new contract types to digitalisation of HR procedures and a revised approach to the minimum wage. The proposed changes aim to expand flexibility for businesses while increasing formalisation and transparency of working conditions for employees.​ Clear signs of “official” employmentThe draft codifies eight criteria of an employment relationship to distinguish an employment contract from civil‑law contracts or “freelance” arrangements and requires that all relationships that actually meet these criteria be treated as employment.​For businesses this means more certainty and less risk of reclassification with additional taxes and penalties, while for employees it offers a way out of the shadow economy, with official service record and social protection instead of “cash‑in‑envelope” pay.​ More types of employment contractsThe number of employment contract types increases from six to nine, with separate regulation of remote work, home‑based work, variable working hours, apprenticeship contracts and so on. Different formats can be combined, for example a main contract with an additional remote‑work agreement or a floating schedule.​For employers this is a convenient toolkit for various business models such as seasonal work, project teams and part‑time employment. For employees it creates an opportunity to formalise flexible arrangements that already exist de facto but often remain undocumented.​ Written or electronic contract instead of “verbal agreement”The Code requires employment contracts to be concluded in written or electronic form, equating electronic documents with paper ones and moving away from the practice of working “on a handshake”.​For both parties this is about transparency: all key terms must be fixed and accessible, while digital tools allow contracts to be signed remotely, which is convenient for mass recruitment and distributed teams.​ New rules for fixed‑term contractsThe draft tightens requirements for fixed‑term contracts and limits “ever‑green” extensions that disguise permanent work.​Employers will have to clearly justify a fixed‑term format (project work, replacement, seasonal work), and employees gain more stability and less risk of dismissal merely because “the contract has expired”.​ Legalisation of remote and flexible workThe draft expressly recognises and regulates remote and home‑based work, flexible and variable working time, and grants employees with family responsibilities the right to request flexible schedules or working from home. It also expands the possibilities for both parents to take childcare leave, making employment more family‑oriented.​For businesses flexible regimes help attract workers from regions, veterans, people with disabilities or those unable to work full‑time in an office, while the Code still requires proper time recording, overtime pay and rest periods to prevent exploitation.​ Digitalisation of labour relationsA separate block of changes concerns digitalisation: phasing out paper employment books, introducing electronic registers and broader use of e‑services. Electronic formats for contracts, orders and HR documents are intended to simplify paperwork and reduce administrative burden.​Employees will be able to obtain certificates, service record confirmations and information about their employment history faster, which matters for both hiring and pension rights. For employers this means automated HR processes, fewer errors and reliable digital evidence in case of disputes.​ A new approach to the minimum wageThe draft introduces a transparent mechanism for setting the minimum wage, both monthly and hourly, linked to a percentage of the average wage and aligned with EU standards. This should reduce political fluctuations where the minimum wage is raised ad hoc without a predictable formula.​For employees an hourly minimum offers better protection in part‑time, side jobs and variable work. For businesses a clear formula enables multi‑year planning of labour costs.​ Strengthening the labour inspectorateOversight reform introduces a risk‑based approach to inspections, focusing more on employers with higher violation risks and relying on analytical tools rather than purely formal checks.​For compliant businesses this means fewer routine visits and more focus on clear rules, while employees get extra assurance that issues such as envelope wages, undeclared work or unpaid salaries will not be ignored by the state.​ New opportunities for youth and apprenticeship contractsThe Code introduces apprenticeship employment contracts to combine education with a first job. Young people will be able to work officially while studying, subject to special safeguards and limitations so that work does not replace education.​For employers this is a way to grow their own staff by investing in training and gradual adaptation of young workers to real tasks. For young employees it means first work experience, official income and practical skills without compromising on safe working conditions.​ Balancing interests and new challengesOverall, the draft seeks to make labour relations more flexible yet more formalised: fewer “grey” schemes, more contract types and digital tools, while experts warn about risks of simplified dismissal, employer access to work correspondence and excessive control.​The Code is intended to align Ukrainian labour law with EU standards, but the real balance between business interests and employee protection will depend on the final wording and court practice, so both employers and employees should already start analysing the changes and adapting internal policies, contracts and HR procedures.​If you have questions or issues related to applying the draft Labour Code in practice or to preparing employment contracts, internal regulations or HR documents, obtaining professional legal support in advance can help minimise the risks of disputes and penalties.​Author – Svitlana Krutorohova, attorney at the law firm “Winner Legal Company”.​ https://youtu.be/cRQXdIrL4_g?si=0Wo0WEbYpaG4FXYL