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In July 2023, Yevhen Borysov was first detained on suspicion of illicit enrichment, abuse of office during mobilization, and a number of other official crimes. The court immediately chose a preventive measure—detention with the right to bail set at UAH 150 million. Over time, the bail amount was significantly reduced to UAH 12 million, which was paid, and Borysov was to be released. However, immediately upon leaving the detention center, he was re-arrested with a new suspicion involving over UAH 142 million for money laundering. The high-profile detention was accompanied by scandalous revelations that the accused’s family had acquired real estate abroad worth millions of euros—far exceeding his official income. These revelations became possible thanks to media investigations, NACP analytics, cooperation of law enforcement from Ukraine and Spain, and the actions of the State Bureau of Investigation. Legal analysis of bail in Ukrainian realitiesBail in criminal proceedings serves as an alternative preventive measure to custody according to Article 182 of the Criminal Procedure Code of Ukraine. Its essence is to deposit funds to guarantee the defendant’s performance of obligations and ensure appearance before investigators. The funds can be seized by the state if procedural duties are violated. The bail amount is determined by the investigating judge based on: nature of the alleged offense, defendant’s property status, family circumstances, assessment of risks of flight or influence on pre-trial investigation. For especially serious crimes, bail may reach up to 300 subsistence minimums for able-bodied persons, or more in exceptional cases. Such differentiation is intended to minimize the risk of absconding or pressure by the defendant. Risks illustrated by the Borysov case Risk of escape: The Borysov case shows that, despite a huge bail amount (UAH 12 million), the defendant intended to leave Ukraine immediately after release. This calls for systemic assessment of bail’s adequacy as a deterrent for certain category crimes during wartime. Social justice: Public outrage was sparked by the gap between income and the actual bail paid—such a measure is impossible for ordinary citizens, while financial crime figures can find the necessary funds even after asset seizure. Manipulation via judicial practice: Reduction of bail from UAH 150 to 12 million raises questions about predictability and objectivity of rulings, and the defendant’s ability to influence court decisions. Practical and doctrinal conclusions The court, determining the bail amount (per the CPC), must consider not only the defendant’s assets but also the gravity of the offense, public resonance, available assets (including foreign property), risk of escape, and realities of wartime. The re-arrest mechanism after release on a new suspicion is a safeguard against significant criminal risks (such as fleeing abroad). However, effective reaction before release is necessary to prevent defendant absconding. Questions of confiscation or transfer of bail funds to the state require efficient enforcement procedures in case of breach of obligations, with stricter agency oversight. Prospects for reformThe Borysov case clearly demonstrated the need to update the approach to bail for those suspected of serious corruption and official crimes during war.Stricter regulation of bail criteria (including restricting release for public officials with substantial assets), improved monitoring of defendant’s movements after bail, and transparent court procedures are needed to build public trust in bail as a fair and effective preventive measure. This case exemplifies systemic challenges of law application amid social and legal transformation during wartime and underscores the need for high-quality advocacy, procedural, and judicial work—protecting public interests, controlling bail abuses, and ensuring justice.Author: Yevhenii Murchenko, head of criminal law and procedure practice at WINNER Law Firm.If you have issues or questions related to bail appeals, selection or change of preventive measures, or defense in corruption/official crimes—contact WINNER Law Firm for comprehensive support, risk minimization, and rights protection, even during wartime. https://youtu.be/zTDo7jW1KUg?si=tiEaAWMny7dv6MEY

In October 2025, the Verkhovna Rada of Ukraine registered draft law No. 14133, which aims to radically change the approach to the system of penalties for drivers—primarily by reintroducing a penalty points mechanism for traffic violations. The reform seeks not only to strengthen discipline on the roads, but also to ensure systematic tracking of repeat offenders among drivers, reduce accident rates, and harmonize regulations with European standards. Key changes: concept of the draft lawDraft law No. 14133 introduces a rolling system, in which each traffic violation is assigned 1–5 points depending on its danger and type. 15 points is the threshold for experienced drivers (driving experience over one year), after which the license is suspended. 10 points is the limit for beginners (drivers with up to one year of experience). Points are automatically cleared after 365 days from the date of assignment. All information about penalty points is displayed in the National Police and Diia registries. A key accent is the introduction of retraining: upon reaching the threshold (15/10 points), a driver must take courses and pass an exam to regain the right to drive. Types of violations and point gradingThe new scale introduces different severity for offenses: Speeding: depending on severity—1, 2, 3, or 4 points; fines from UAH 340 to 3,400. Running a red light, ignoring signs, parking violations—1–3 points. Individuals who regularly violate and accumulate points are temporarily deprived of driving rights (radical changes for “systemic offenders” are proposed). European approach and arguments by the authorsThe draft law is based on EU practices: in European countries, the penalty points system is the main tool for combating persistent traffic offenders. The authors stress that ordinary fines do not work for those who systematically ignore the rules, while the points system: has a deterrent effect, even if fines are regularly paid; allows control over heightened driving risks; simplifies the analysis and statistics of violations. Integration with registries and monitoringAll penalties, fines, and decisions on license suspension will be integrated into the Administrative Offense Register in the traffic safety area. Access to violation histories will be available to both citizens (via “Diia”, driver’s dashboard) and the police. Businesses and vehicle fleets will be required to monitor the discipline of drivers and ensure training for reinstatement. Requirements for retraining and retestingRestoration of driving rights is only possible after: Completion of a full theoretical course at a driving school. Passing both the practical and theoretical exams at the Ministry of Internal Affairs service center. This raises the standards of quality and practical skills of drivers, and the reinstatement process is an additional deterrent for offenders. New categories and eligibility for drivingThe bill also introduces: Expansion of vehicle categories (up to 17) to comply with EU standards; The possibility to obtain a license from age 16 for mopeds and light motorcycles, from 18 for cars and light trucks; Increased requirements and controls for obtaining licenses for heavy and specialized vehicles. Expected effects and challengesThe penalty points system is expected to reduce the share of habitual offenders through monitoring violation histories. The introduction of repeated testing or retraining will create an additional bureaucratic, but also educational, barrier for risky drivers. Businesses and fleets will face new costs for “retraining” staff. The groundwork is being laid for transparent violation analytics and broader dissemination of disciplinary sanctions. Criticism and potential risksConcerns include: the risk of corruption during repeated tests and retraining; increased burden on the infrastructure of driving schools and service centers; the possibility of appealing subjective/mistaken decisions on point assignment. At the same time, the authors and most experts agree—the current fine system does not ensure safety or fairness, and the new points model provides a clear motivation to comply with traffic rules and invest in driver education. ConclusionsDraft law No. 14133 proposes to restore and modernize Ukraine’s driver penalty system based on points, education, and electronic monitoring, making it closer to the European model of road safety. If adopted, it will become a key part of a comprehensive traffic rules reform, supporting prevention of repeat offenses, higher discipline, improved accident analytics, and reduced casualties on the roads. The success of the new system will depend on the institutional readiness for high-quality control, transparent and fair administration, and effective public engagement. Author: Yevhen Murchenko – Head of criminal law and procedure practice at WINNER Law Firm.If you have questions or issues related to contesting fines, preparing appeals, protecting rights during license deprivation cases, or legal consultation on exam procedures or license reinstatement, contact the lawyers at WINNER Law Firm. A qualified attorney can protect your interests, help build an effective defense strategy, and avoid common mistakes in complex administrative and court disputes. https://youtu.be/S9C2nn5VO0I?si=ftTtKbxRP_jc7nZC

In autumn 2025, the issue of launching a funded pension system became one of the main topics in discussions about Ukraine’s socio-economic future. Danylo Hetmantsev, head of the parliamentary committee on finance, tax and customs policy, publicly emphasized: delaying the reform any further is no longer an option—otherwise, the country will lose its chance to ensure a decent old age for millions of Ukrainians and, at the same time, miss out on a powerful investment impulse for the economy. State solidarity model: dead end or social guarantee?For more than 20 years, Ukraine has built its pension system on the solidarity principle—funds from the working population support current retirees. But demographics leave no illusions: the number of pensioners is growing, the economic base is not expanding, and social guarantees are becoming ever more nominal.The average pension after the March 2025 indexation is 6,341 UAH, but every third pensioner receives only 3,340 UAH—an amount insufficient to ensure even a basic standard of living. What is the funded pension system? Hetmantsev’s positionUnlike the “solidarity model,” the funded system (the second pillar) allows working people to save money in a personal individual account, which is invested and remains the private property of the Ukrainian. Contributions are recorded, and what is accumulated over a lifetime forms separate capital (with inheritance rights).Hetmantsev has repeatedly explained the mechanism: 1%+1%+1% model: contributions from employee, employer, and the state; automatic enrolment of employees with the right to opt out and regular reminders to join; smart symmetry of incentives: with rates of 3%+3%+3%, up to 9% of the salary is accumulated, adding 20–25% “replacement income” to future pensions—together with the solidarity part, that’s over 60% of the average income. Motivation for reformHetmantsev stresses that the funded system is: a tool for “returning” part of taxes to the worker; a path to forming a domestic resource for infrastructure, investment, and the stock market; a key prerequisite for long-term financial stability and citizen participation in managing their futures. Referring to the experience of Poland, the politician underlines: it was precisely funded pension funds that became the engine of economic growth in the neighboring country. As a result, open pension funds influenced not only pensioners’ living standards but also became a resource for large-scale privatization, securities market development, and the stock market. Poland is now in the club of countries with a GDP of over $1 trillion. Obstacles and real risks of the reformThe main issue is the lack of clear political will and a weak regulatory base for reliable control over pension funds.Hetmantsev highlights several stalling factors: underdeveloped stock market; inertia of parliament and government; lack of public trust in government decisions; reluctance of some groups to lose “special pension” privileges (35 billion UAH—total payouts to special categories in 2025); lack of mechanisms for fair payroll legalization and elimination of pension “loopholes.” Ukrainian draft law: what does it provide and when might it be implemented?The draft law on the second pension pillar has been “on pause” for several years. A genuine breakthrough is held back by undeveloped investment infrastructure, resistance from business, and some politicians protecting the “old model.”The 1%–2%–3% model offers a smooth start for household and business budgets but requires reform in the administration of the SSC (single social contribution) and licensing for pension funds.If approved, the draft law envisages the launch of automatic enrolment and the formation of a personal funded component starting in 2026 for officially employed contributors. Arguments of skeptics and economists’ answersAmong the concerns are: the risk of devaluation due to inflation, weak protection of private pension funds, and the negative experience of some countries (Kazakhstan, Hungary) with “reverse” transfers of funds back to the state budget.Hetmantsev acknowledges the risks but considers that: this is a matter of trust and a quality public dialogue; fund transparency, competition, and effective state oversight should guarantee long-term success; refusal is an agreement to poverty for future generations or the inevitable increase of the retirement age. Summary and forecastsThis reform is neither simple nor quick, but it will create personal “pension capital,” raise trust in the authorities, protect working Ukrainians from the demographic and economic crisis of old age, and provide an internal investment resource for the country.Amid war and harsh demographic dynamics, the funded system is a choice between financial survival and stagnation, and delaying the changes could cost far too much both for today’s and for future pensioners. Author: Ihor Yasko, Managing Partner at WINNER Law Firm, PhD in Law.If you have questions or issues related to the difficulties of reform implementation, pension law analysis, protection of insured persons’ rights, or advice on participation in the funded system, please contact the lawyers at WINNER Law Firm. Professional legal support will ensure a competent approach, minimize risks, and help you take maximum advantage of the new pension model for a stable future. https://youtu.be/RlDOb-yR4MI?si=GH8HKE8aBUuzBetf

In October 2025, the Ministry of Defense of Ukraine approved new criteria under which enterprises in the defense-industrial complex (DIC), as well as in the aviation and space sectors, can obtain the status of being strategically important for the national economy and defense. This status gives businesses, in addition to prestige, the ability to receive state support, the right to simplified employee deferral during mobilization, and gives the state a transparent list of key manufacturers for targeted funding, strategic planning, procurement, and sector development. Who is recognized as strategically important and whyWith the onset of the full-scale war, Ukraine’s economic and defense policy became maximally oriented toward priority sectors. Recognition as a strategic enterprise in the DIC or related fields is not simply a formal label: it means a “green corridor” for government orders and contracts; more favorable state policies on financial support, participation in development and export programs; much greater stability and protection for employees from mass layoffs or conscription. Main criteria for obtaining the statusAs defined in the Ministry of Defense orders and clarifications: DIC, aviation, and space enterprises which fulfill government contracts for the manufacture, modernization, repair, or disposal of weapons and equipment for the Armed Forces and other units, are automatically included in the list. This status is also available to those who: Receive government financial support (grants, subsidies, etc.) for defense innovation; Regulate, coordinate, or manage state-owned assets in the sector; Are authorized to participate in the selection/implementation of government contracts or are listed in special registries of tender participants; Implement state targeted programs in aviation/space, defense sector development/reform, innovation, and production expansion. For other enterprises — if activity does not fully meet the priority criteria — “important” status is possible only if at least three out of six additional requirements are met. Additional detailsAssignment or confirmation of status occurs after the Ministry of Defense working group’s analysis of documents and recommendations involving government representatives. Existing status is automatically extended until expiration—no need for repeat confirmation. There is also the possibility to include private producers and IT companies working in dual-use or similar technologies, provided there is a significant contribution to the country’s defense capability. Business advantages and implications Employee reservation/deferral:Strategic DICs that meet the Ministry of Defense criteria may reserve up to 100% of conscripted staff during martial law, preventing paralysis of critical production or R&D. Priority funding and government orders:Such enterprises have an advantage in the distribution of budget funds, targeted subsidies, technology transfer, and cluster participation. Expansion of international cooperation:Official recognition boosts “investment attractiveness” to partners, creditors, suppliers of Western components or defense software. Simplified regulatory procedures:Strategic enterprises face less stringent requirements for international contracts and urgent procurements. Risks, challenges, and criticismThe system is strongly oriented toward producers of advanced weaponry, while IT, creative, and related companies face a more complex path to recognition. Potential for competition over status generates industry conflicts, and rapid criteria updates require document flexibility and fast adaptation to new regulations. ConclusionsThe Ministry of Defense criteria adopted in October 2025 establish a transparent and clear procedure for recognizing strategically important enterprises in the context of war and postwar recovery. Integrating defense policy with real industry and innovation creates conditions for a resilient workforce and production capacity. Business leaders seeking this status are advised to closely study the new criteria, consult with industry experts, and be ready for flexible planning under a dynamic regulatory landscape. Svitlana Krutorohova — attorney at WINNER Law Firm.If you have any questions or issues regarding preparing documents for obtaining or extending the status of a strategic enterprise, proving compliance with specific criteria, appealing a Ministry of Defense refusal, participating in government contracts, or obtaining state support — contact the experts at WINNER Law Firm for legal consultations. Professional support will help you navigate legislative requirements, protect your business interests, and timely take advantage of new opportunities for growth during wartime and postwar periods. https://youtu.be/zTDo7jW1KUg?si=jUdqUxaP3jMaaRYB

In autumn 2025, thousands of Ukrainians unexpectedly lost access to their accounts and bank cards. Bank customers are reporting en masse: the account is suddenly blocked—without warning, calls from the bank, or clear reasons. The wave of blocks was triggered by National Bank of Ukraine (NBU) Resolution No. 65, which granted financial institutions maximum authority to monitor and analyze citizens’ transactions. NBU Resolution No. 65 — how it worksThis document, in force since 2020 but now particularly relevant due to martial law and economic turbulence, is based on the principle of risk-oriented financial monitoring. Each bank must: Analyze the client’s financial activity; Identify so-called anomalous, suspicious, or uncharacteristic-for-profile operations; At the slightest suspicion—request proof of funds sources, written explanations. If requirements are not met, the account can be not just temporarily blocked, but forcibly closed, and the client’s data put on a “blacklist.” How banks monitor clientsThe financial monitoring system is fully automated: special algorithms analyze millions of transactions daily. Anomalous operations include: Sharp increases in receipts (change in income profile without explanation); Regular transfers from different people (especially small, frequent sums); Active cash withdrawals (if not consistent with declared client profile); Operations involving cryptocurrency or virtual assets (currently blocked or unregulated at NBU level); Transfers or incoming payments from prohibited jurisdictions. A current innovation is the significant reduction of allowable limits on unsubstantiated transfers—even for “safe” clients (for example, the monthly limit may be 100,000 UAH). What actually gets accounts blocked Client profile mismatch: if a student or pensioner receives large sums with no proof, the account may be blocked. Suspicion of unregistered business activity—frequent C2C transfers, goods sold via classifieds. Lack or insufficiency of documentation for large purchases/gifts/inheritance. Receiving or withdrawing funds from dubious or sanctioned sources. Ignoring or incomplete response to bank security service queries within financial monitoring. Bank and client procedures Card/account blocking can be automatic and without warning. If the bank sees a suspicious transaction—it will send a request for income confirmation or an explanation. If there is no exhaustive answer—the account stays blocked. Client data may be added to the “blacklist” and forwarded to tax or law enforcement authorities or the NBU. Often, for unblocking, clients must provide: Tax declarations; Statements from the place of work; Powers of attorney/gift deeds; Copies of receipts or other proof of funds origin. Societal and business responseLawyers and rights defenders state that the powerful filter blocks both potential schemes and entirely transparent transactions. Complaints are rising, and businesses disapprove that even private family transfers or declared freelance income may be blocked. Bank clients often face automatic denials and an inability to quickly regain access to funds. Could the situation improve? Future outlookA new “drops register” is being developed, which will include clients with suspicious activity patterns. This centralization will be part of a comprehensive AML/CFT policy, but also creates risks of mistaken blocking and the need for legal appeals. Banks have been given unprecedented independence in defining “risk” for swift action without government approval. Tips for bank customers Declare sources of income in advance; keep profile data up to date. When possible, use separate accounts for business, family, freelance. Regularly keep documents confirming transfers (receipts, contracts, statements). Respond promptly to informational queries from the bank. Do not use dubious platforms or engage in currency transactions outside official accounts. ConclusionsNBU Resolution No. 65 and strengthened internal bank rules in 2025 have made account blocking not the exception, but the new normal. Any suspicious transaction, anomalous money flow, or even mere inattentiveness to a client’s profile is now grounds for instant sanctions. For financial security, it is vital to know your own risk profile, communicate with your bank, and not neglect legal support if your account is blocked. Author: Ihor Yasko, Managing Partner at WINNER Law Firm, Ph.D. of Law.If you have questions or problems related to account blocking/unblocking or suspicious financial transaction investigations, bank payment refusals, dispute over returning funds, or issues with proving income legality or interaction with financial monitoring—contact the lawyers at WINNER Law Firm. Only qualified support can minimize risks and quickly restore access to funds in complex situations involving modern banking oversight. https://youtu.be/KgqJ9tgfveI?si=UUK3o6jqcn1XnDUg

Parcel taxation in 2025 is a complex and hotly debated issue for Ukrainian society, especially considering the broad shift to online shopping and the work of many Ukrainians with foreign marketplaces. Fiscal pressure on import shipments aims not only to fill the budget, but also to stimulate local production, counteract grey imports, and ensure fair competition for domestic businesses. Current parcel taxation rulesAs of November 2025, the current model is: Duty-free limit — 150 euros per parcel. If the parcel value exceeds 150 euros (including shipping), on the excess amount the following charges apply: VAT — 20% and import duty — 10%. The limit applies only to private individuals. For commercial consignments, thresholds are lower and declaration rules are stricter. Example:If you order a product from a foreign marketplace for 200 euros, then on the 50 euros over the limit you pay 10% duty (5 euros) and 20% VAT (10 euros), totaling 15 euros in tax. Legislative initiatives for 2024–2025Recently, the intensity of discussions about new rates and changes to parcel taxation legislation has sharply increased:Radical limit reduction: the Verkhovna Rada registered a bill to lower the duty-free limit to 45 euros, but it has sparked fierce criticism, especially regarding the social impact on low-income households and small entrepreneurs.NBU proposals: In October 2025, the NBU proposed taxing even parcels under 150 euros, citing a major budget deficit and the need for new revenue sources during wartime; the report claims this step would have minimal economic impact but would reduce currency outflows for consumer imports.MPs and experts have warned of risks: possible reduction of petty imports, added burdens for small businesses, lower financial inclusion, and extra pressure on consumers. Practical nuancesThe list of goods is important: Ukrainian law also defines additional goods prohibited for postal import (weapons, medicines, certain electronics).The total value of all international shipments received in one recipient’s name on a single day is considered: if several parcels collectively exceed 150 euros, taxes apply to the excess.Additional charges: postal operators often collect their own fee for customs clearance services (usually 2–3% of the declared value). Comparison with EU experienceEU countries have steadily lowered duty-free import thresholds for several years — since 2021 even small non-EU parcels are subject to VAT via the IOSS model.Countries in wartime or post-crisis economies adopt strict policies to support domestic producers and combat gray imports.However, total fiscalization of minor purchases negatively affects consumers, fuels dissatisfaction, and leads to avoidance schemes (“gift wrapping,” staged gifting, etc.). Key challenges, positions, and risks CFOs and economists stress: overtaxing small imports threatens to push trade into the shadows, undermines trust in fiscal policy, and fuels the gray market — it cannot save the budget, for which large importers and corporations are more important. Business and civic groups demand protection for users and small crafters, simplification for honest private persons, and dialogue on fair rates and hybrid solutions for vulnerable groups. The state and regulators stress the critical threat of “unnecessary imports” and the need for fiscal control to ensure macrofinancial stability. Conclusions and recommendationsParcel taxation is a balance between fiscal necessity and social fairness. In 2025, the current 150-euro threshold is in force, but the issue is hotly debated and subject to change. Parliament initiatives should be watched closely; all purchases should be declared, value confirmed, and rights understood during customs clearance. Businesses should optimize logistics, combine or split shipments, use local warehouses, and work legally.Expect gradual tightening of requirements: average order value will rise, but the “duty-free loophole” for small orders is still alive — the window of opportunity for savvy buyers in 2025 is not yet closed. Author – Yuliia Popadyn, attorney at tax and customs law practice of the WINNER Law Firm. If you have any questions or issues related to taxation, customs clearance, or the optimization of online orders, please contact WINNER Law Firm for qualified legal support and the protection of your interests. https://youtu.be/rEd6me-Ume4?si=B-enheTtN8qmy_f3

Electric vehicles are rapidly taking over the Ukrainian market — thanks to eco-friendliness, cost-effectiveness, technological progress, and tax incentives. Ukraine remains one of the few European countries where major tax breaks on import and use of electric cars have been in place for several years. However, major tax changes are expected in 2025–2026, which will dramatically impact both electric vehicle prices and state revenues. Tax incentives: the current regimeAs of November 2025, importing electric cars into Ukraine is exempt from the following charges: Import duty (10%) VAT (20%) Pension Fund fee (3–5%) The only mandatory payment is a symbolic excise of 1 euro per 1 kWh of battery capacity. For instance, a 60 kWh car battery incurs just 60 euros in excise. This means purchasing and customs clearance for EVs is now much more favorable than for comparable ICE cars. Required documents and customs detailsTo register an electric vehicle, you need to submit the standard document set, with nearly zero extra payments. The owner must also pay the excise and (temporarily!) a VAT deposit, refunded within 10 days. This process simplifies matters and lowers barriers for eco-conscious buyers. Transport tax and usage rulesDespite overall favorable taxation, a transport tax may apply if the vehicle is: under 5 years old, has an average market value above 3 million UAH. The 25,000 UAH annual tax applies only to premium models, so most EV owners do not pay it. Changes in 2025–2026: what’s nextThe biggest factor for all buyers is that tax breaks are only valid until December 31, 2025. From January 1, 2026, VAT at 20% returns to EVs: VAT (20%) — applied to the car’s customs value, raising the final price by roughly a fifth. Import duty (10%) is still waived, but draft laws on its reinstatement are under review. Excise remains at 1 euro/kWh. That’s why analysts and dealers advise registering EVs by end-2025, while the “tax fast-track” remains. Legislative moves & the auto future lobbySeveral bills in 2025 propose extending the benefits until 2027 (or the end of martial law) or reducing VAT for hybrids, but most experts expect a gradual end to “zero” taxation — state finances require new streams, and the growing EV fleet shrinks the tax base. Fiscal effect for the governmentAccording to the Ministry of Finance and the tax service, the state lost nearly 15 billion UAH to EV tax breaks in 2025, though this spurred imports of over 160,000 new cars. Social and environmental factorsDue to tax incentives: More “clean” cars are available, CO2 emissions and pollution are reduced, Charging infrastructure is developing, The latest models arrive from world brands. Demand has soared — in 2025 alone, over 37,000 new EVs were sold. Import challenges and new “schemes”Expansive EV imports from the US, China, and EU are possible due to today’s tax regime. But “spare part” importing and price manipulation schemes have spread, to which Customs and Tax Authorities respond. An electronic registry for tracking history and value is proposed. Business incentives: importing e-transport and partsBusinesses also benefit from incentives importing e-vehicles, batteries, charging stations, and parts, accelerating domestic production and innovative mobility. Possible post-2026 scenarios Full return of VAT (20%) and duty (10%) will slow imports and make EVs a luxury item, Progressive transport tax for luxury EVs (costing over 3 million UAH), Possible introduction of eco-levies in the future. Domestic industry incentives could include partial tax credits or lower VAT for local makers. Practical tips for EV buyers in 2025 Register by December 2025 to save 20–30% of the price. Prepare customs paperwork carefully; check the battery capacity and contract price. Use only official import channels to avoid financial and legal risks. Watch for legal changes — monitor benefit extension news. ConclusionUkraine’s 2025 electric vehicle tax system combines business and civic incentives with ecological and smart-infrastructure gains. But from 2026, owners, importers, and dealers must prepare for heavier fiscal burdens — now is the time to take advantage of the “final window” for affordable EVs!Prudent planning, legal support, and timely paperwork are key for smart purchases under fast-evolving tax rules.Author: Ihor Yasko, Managing Partner, WINNER Law Firm, PhDGiven rapid changes, optimal taxation and safe EV registration are possible only with expert support: contact WINNER Law Firm to ensure your interests are protected even during a new wave of tax changes. https://youtu.be/Kn2L1cklHf4?si=JjB3kIYbc2MjTtcC

Luxury goods taxation is one of the modern tools of tax policy, used by many countries to balance budgets, fight social inequality, limit non-priority imports, and finance public needs. In Ukraine, the issue of luxury goods taxation became relevant in 2025 amid a record state budget deficit caused by defense spending and postwar economic recovery. Defining luxury goods and taxation approaches Luxury goods—depending on the country—are considered as products or assets not essential for basic living needs. This category usually includes: jewelry, premium motor vehicles, yachts, private jets, works of art, expensive watches, premium real estate, fashion brands, designer clothing, collectible wines, valuables, and antiques. In practice, luxury taxation deploys such methods as: a special excise (tax) added to the item’s value, increased VAT rate or a separate “luxury tax,” local import duties on product categories, wealth/property taxes. International experience France, Italy, Sweden, and Norway have long applied special excises for luxury goods — these rates often exceed the base rates. Some US states apply a luxury tax to purchases above a set amount. In the UK, not just the purchase, but the possession of luxury assets (such as “supercar” autos or elite mansions) is taxed. Legislation and current Ukrainian practice In Ukraine, expanding luxury goods taxation arose from NBU recommendations to use fiscal maneuver without harming defense and social spending. In October 2025, the National Bank proposed taxes on: international postal parcels up to €150, electric vehicles, luxury goods (specific items to be defined). Legislative proposals anticipate new excises or higher VAT, as well as stricter import controls on non-priority goods. These steps aim to generate extra budget revenue and stabilize the balance of payments, since capital outflow abroad during wartime threatens macrofinancial stability. Main arguments for luxury taxation Equitable tax burden between affluent and low-income groups, Building a resource base for public spending, Stimulating domestic demand (shifting consumption to less expensive or Ukrainian-made goods), Protecting domestic producers amidst import restrictions, Reducing social tensions and supporting tax justice. Criticism and risks Main objections include: potential capital flight and “shadow” or overseas luxury purchases, increased indirect costs for the middle class (since many buy “luxury” items like electronics or branded clothes for daily life), administrative complexity: defining the luxury list, avoiding double taxation, risk of “splitting” (structuring) imports to evade the tax, especially for parcels and e-commerce. List of possible taxable objects Matching global trends, Ukraine may tax: yachts, private jets, premium cars, electric vehicles (on purchase and registration), premium real estate (not the primary residence or over 200 m²), expensive watches, jewelry, antiques, art, designer clothes and exclusive accessories, hotels, clubs, and “elite” segment restaurants. Types of luxury tax and international logistics For example, such a tax may apply to international postal/courier parcels (even small ones) above a set limit (proposed at €150). Excise or VAT may become obligatory for electric vehicle sales—previously exempt under ecological policy (this rule is under debate in 2025). Potential tax rates In the EU, luxury taxes range from 10% to 25% (up to 30% in France, 10% in the US, 25% in Sweden). Ukraine’s rate is still under review, but proposals include an extra excise + a higher VAT (e.g., 10–15% excise, VAT up to 25%). An alternative is a flat fee on registration for premium property or transport. Administration, control, customs clearance State agencies and customs must receive extra control and registration tools. Solutions include electronic declaration, automatic “catalog” valuation, and luxury labeling upon import. There’s focus on combating avoidance schemes, cross-border structuring, and “splitting” parcels or offshore purchases. Prospects for Ukraine’s luxury tax system By 2026, luxury goods taxation will become a tax policy priority for postwar reconstruction and budget stability. NBU, government experts, and international consultants consider this model a budget reserve for macrofinancial stability—without imposing new pressure on vulnerable social groups. Conclusion Luxury goods taxation is a flexible fiscal tool adaptable to a wartime economy, budget reform, and public need. A balanced approach minimizes risks, leverages control and fairness, and can significantly expand the country’s budget in crisis. Author: Ihor Yasko, Managing Partner at WINNER Law Firm, Ph.D.With this dynamic, professional support and legal expertise from WINNER Law Firm enable thorough tax risk analysis, asset structuring, and prevent unnecessary losses—a comprehensive approach grounded in international and Ukrainian practice will help business and citizens rationally respond to new “luxury tax” realities. https://youtu.be/rEd6me-Ume4?si=e7dqad6P7JcGxy2C

In 2025, Ukrzaliznytsia announced the launch of a special social initiative, “UZ-3000”, which provides citizens of Ukraine with free railway travel up to 3,000 kilometers. This program is a response to state funding of passenger transportation and is aimed at supporting the accessibility of railway travel for residents of different regions. Main idea of the “UZ-3000” program:The essence of the initiative is to enable every Ukrainian to use railway transport free of charge for a total distance up to 3,000 km within the country. This is equivalent to the longest existing trip round-trip (for example, Zaporizhzhia to Uzhhorod and back). Ukrzaliznytsia proposes allocating free seats mainly during periods of low demand. Implementation mechanism and trip categories:The program is being developed as a bonus system for passengers and will mainly operate during off-season and “low mobility season” periods when there are many vacant seats on trains. During peak periods (holidays, school vacations, mass travels), the right to free travel may be limited for demand balancing. Passengers who use the program will occupy vacant seats without creating additional pressure on carriers. Financing and cost compensation:The implementation of “UZ-3000” is combined with systematic compensation for the real cost of passenger transportation. The introduction of new paid services in premium classes and on international routes is intended to balance revenues to cover free trips. Additional funding comes from the state budget, as railway passenger trips are subsidized by taxpayers. Goals and opportunities for society:The “UZ-3000” initiative is implemented to facilitate access to rail connections and stimulate domestic tourism and mobility in Ukraine. In the context of social unity support, it allows residents of various regions to travel regardless of income level. The program also helps attract new passenger groups in the off-season, optimizing railway infrastructure utilization. Technical aspects and expected implementation:Ukrzaliznytsia is currently working out technical details and the operational mechanics of the program. The introduction of electronic applications and preliminary registration for ticket receipt within the “bonus limit” is planned. Specific conditions (active periods, kilometer accounting mechanism, wagon categories) will be determined additionally before the official launch. Author: Ihor Yasko, Managing Partner of Law Firm “WINNER”, PhDLaw Firm “WINNER” possesses expertise in transport and administrative law and is ready to provide comprehensive support: from analysis and development of internal policies to dispute resolution and representation before authorities.For all matters related to implementation, use, and protection of rights within the “UZ-3000” program, contact Law Firm “WINNER” — your assurance of the safety and efficiency of legal services. https://youtu.be/k2-1dq7hxcY?si=KnKOuGgjJ945RS7C

Deferment from mobilization in 2025 underwent massive changes due to a new government procedure effective from November 1. The main innovations concern both the way applications are submitted and the automation and confirmation of the right to deferment, greatly simplifying the process for most categories of reservists. Reasons for Reform and PurposeThe update of deferment rules is the state’s response to criticism of bureaucracy, queues at military registration and enlistment offices (TCs), and unequal access to administrative services. The aim of the new model is to reduce the load on local recruitment centers, minimize the human factor, ensure data transparency, and make deferments free of corruption risks and manipulation. Key Innovations of the Deferment Procedure Automatic ExtensionStarting in November 2025, more than 600,000 deferments, where the grounds are permanent or can be confirmed via state registries (disability, large family, student status, work in education), are renewed automatically. The citizen receives a notification in the “Reserv+” app; if the information is not updated, they should contact the Administrative Services Center (CNAP) for correction. Application through CNAP and “Reserv+”You can now apply for a deferment in two ways: in person at any CNAP, where an administrator scans the documents and sends them to the TC, or online via the “Reserv+” application. Processing via the TC is no longer used. Abolition of Paper CertificatesA paper certificate with a stamp is no longer the main confirmation of deferment. Instead, a digital military registration document with a QR code has legal force, which can be printed from “Reserv+”, the Diia portal, or received as a duplicate in CNAP. Deadlines and Execution StatusThe date of application via CNAP/Reserv+ is officially recorded online, and the decision is sent to the applicant by email or through the app within an average of 3-7 days. Tightening Criteria and Updating ListsThe state has maintained over 25 grounds for deferment, including guardian status, care for a person with disabilities, large family, studies, unfitness for health reasons (the list of diseases is approved separately). The list of grounds is regularly updated to reflect social challenges. Important Exceptions and Restrictions Deferment for family reasons, for volunteers, workers of critical infrastructure requires a separate set of documents and is considered individually. Submission of documents by a representative is not allowed—only personal submission via CNAP. For those abroad, the “Reserv+” app allows you to upload scans and certified translations, but the final decision is with the TC. If the system did not find or confirm grounds—the deferment is not renewed and is canceled until inaccuracies are resolved or additional evidence is provided. Deferment Application Steps in 2025 Checking grounds in “Reserv+”. If automatic extension has not taken place—submit an application and document scans via CNAP. Waiting for a decision from the TC (from a few days to 2 weeks). Receiving electronic confirmation in “Reserv+” or by email. For disputed cases—challenging a decision at a higher TC or in court. Advantages of the New System No queues, less human error, transparent decisions Faster processing from application to response Digital certificate is legally valid—no need to visit the TC Ability to monitor deferment status and history online Problems and RisksThere are still isolated problems with data not being updated in time, technical glitches, or lack of electronic signatures among some citizens (especially in older and remote populations). Certain groups, like IT professionals, farmers, and critical industry workers, still await separate procedures on individual deferments. ConclusionsFrom November 1, 2025, Ukraine’s deferment system becomes digital-first. Automatic renewal, easy online submission, new approaches to verifying grounds, and the elimination of paper red tape make the process clearer and more citizen-friendly. For those eligible—key is to keep your information current in state registries and submit required documents on time.Svitlana Krutorohova – attorney at WINNER Law Firm. If you have questions or problems relating to arranging, renewing, or extending a deferment, collecting and submitting documents, appealing TC decisions, or protecting your rights during mobilization, consult legal professionals. Expert support can help you avoid mistakes, speed up the process, and ensure legal protection—even in complicated or atypical situations. https://youtu.be/k2-1dq7hxcY?si=KnKOuGgjJ945RS7C