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A road traffic accident (RTA) is a situation that any driver in Ukraine may face, regardless of experience or caution. This is why the issue of insurance compensation under the motor third-party liability policy (MTPL) remains one of the most relevant for road users. In 2025, the system for handling RTAs and obtaining insurance payments underwent significant changes affecting both the amount of compensation and the procedure for victims. Prompt action, taking into account the new legislative details, and proper documentation are the key to quickly receiving full compensation without delays, minimizing costs, and avoiding court disputes. Insurance payment: what changed in 2025Starting from January 1, 2025, new legislation on compulsory motor third-party liability insurance (MTPL) has been in effect in Ukraine. Key changes include: Increased limits for insurance payments:For property damage — up to UAH 250,000 per victim (previously UAH 160,000);For life and health damage — up to UAH 500,000 per victim (previously UAH 320,000).The next increase is expected: after martial law ends, the limits will rise to UAH 2 million for property damage and UAH 1 million for life damage. Abolition of depreciation deduction: compensation must cover the actual repair costs to restore the car to its pre-accident condition. Direct settlement of losses: since January 2025, the victim may contact their own insurer for compensation, even if the at-fault driver is uninsured or has a fake policy. The European accident statement (europrotocol) allows settlement without police involvement and without amount restrictions, provided certain conditions are met (both cars are insured, no injuries, no more than two vehicles involved, drivers are sober). Procedure for obtaining insurance compensation Recording the accident and notifying the insurerFill out a europrotocol (if no injuries, both cars insured, losses within limits, drivers sober) or call the police for more complex cases.Notify your insurer within 1–3 days (exact deadlines specified in the contract).Submit an application either in paper or electronic form (via website or app). Vehicle inspection and document preparationProvide the vehicle for inspection by the insurer’s expert (usually within 2–5 business days).Prepare a standard package: claim form, copy of the policy, ID, tax code, vehicle documents, accident certificate/europrotocol, accident sketch, photos, police report (if issued). Damage assessment and payment calculationThe insurer’s expert determines the amount of loss according to updated methods (without depreciation).After approval, a decision is made whether to pay or cover repairs. Receiving payment and/or organizing repairsCompensation may be received in cash, transferred to the victim’s or repair shop’s account, or provided as an arranged repair with an authorized dealer.Payment deadlines: no more than 60 days (up to 90 in exceptional cases). Special features of direct settlement and guaranteed paymentsFrom 2025, direct settlement applies to all cases of vehicle-only damage. Even if the at-fault driver is uninsured or the policy is invalid, compensation is guaranteed. If the insurer goes bankrupt, the MTSBU fund ensures payment within 90 days. Tips and common mistakes Always check policy validity online at the scene. Europrotocol is valid only without injuries and with mutual agreement on fault. Do not delay notifying your insurer or providing the car. Keep copies of all documents and expert reports. Ensure documents are filled out correctly to avoid refusal. What MTPL does not cover The at-fault driver’s own vehicle damage; Accidents caused under the influence of alcohol or without a license; Intentional damage or exclusions listed in the contract. ConclusionUkraine’s 2025 legislation made insurance compensation more transparent, faster, and beneficial for victims of RTAs. The key is to act promptly, document every step, and ensure you have a valid MTPL policy. Direct settlement and higher limits guarantee compensation, regardless of the at-fault driver’s actions. Author: Oleksandr Nakonechnyi – attorney, head of corporate and commercial law practice at the Law Firm “WINNER”. https://youtu.be/k2-1dq7hxcY?si=fXZGRhbqwhj9Us1O

Article 63 of the Constitution of Ukraine guarantees a key right: every individual bears no responsibility for refusing to give testimony or explanations about themselves, family members, or close relatives. This rule has become the cornerstone of legal defense strategies in all types of criminal and administrative proceedings—since the Constitution was adopted, this provision has remained not only relevant but also practically significant in the context of interrogations. The Constitutional Meaning of the Right Against Self-IncriminationThe Constitution of Ukraine (Art. 63) establishes that a person bears no legal responsibility for refusing to give testimony regarding their own actions or deeds as well as those of their close relatives. The law also defines the circle of close persons. This right is an inalienable element of the principle of freedom from compelled self-incrimination, recognized by global legal practice as a standard of fair justice. Its protection reduces the risk of convictions based on coercion, psychological pressure, or the use of statements obtained under external influence. The Right to Remain Silent: Structure, Requirements, ApplicationThe right to remain silent or the so-called “presumption of innocence” includes several components:— the right not to answer questions at all;— the right not to testify against oneself or family members, regardless of procedural status (as a witness, suspect, or accused);— the right to be informed of these possibilities prior to interrogation by an investigator, prosecutor, or court. Law enforcement officers are obliged to clearly and understandably explain this right before the start of questioning. Only after a person agrees to give testimony can such statements be used as evidence in the subsequent case proceedings. Interrogation in Criminal Proceedings: Mechanisms and GuaranteesThe interrogation of a witness or suspect is a standard tool of pre-trial investigation. However, the key feature is that each person may refuse to answer questions that directly or indirectly could incriminate them. This guarantee is designed, in particular, to prevent pressure or manipulation by an investigator. Additionally, if a witness refuses to give testimony in cases where the data concerns them personally (self-incrimination), no form of prosecution or responsibility may arise. Practical Limits: What Constitutes “Testimony Against Oneself”According to the essence of Article 63 and current legal practice, “testimony against oneself” is any information that can be used as evidence in proceedings against the person. This norm applies to suspects and the accused, as well as to witnesses if the questions concern their personal involvement in events. At the same time, experts and legal practitioners note that Article 63 of the Constitution is interpreted as the ability not to answer questions that risk self-incrimination but does not release a person from answering questions unrelated to personal involvement in a crime, provided the interests of close relatives are not affected. Exceptions, Limitations, RisksAccording to the Criminal Procedure Code of Ukraine and criminal legislation, refusal to testify under Article 63 cannot be regarded as intentional obstruction of investigation or court. However, if a person unjustifiably ignores all questions not related to themselves or relatives, a legal conflict arises—the investigator may file a motion for appropriate investigative actions but still may not compel self-incrimination. At the same time, in the case of a false or fictitious refusal or giving false testimony, the law provides liability for inaccuracy (Articles 384, 385 of the Criminal Code), but not for refusal under Article 63. Procedural Aspects: How to Exercise the RightBefore any interrogation, lawyers always recommend:— notifying the investigator or court in advance of the intention to exercise the right not to answer;— requesting to include in the protocol an explicit statement of the reason for refusal (“invoking Article 63 of the Constitution of Ukraine”);— carefully evaluating the nature of the questions: if they involve participation in an event, even as potential awareness, it is allowed not to answer;— avoiding categorical statements if an answer could be used as evidence in another investigation;— defending the right to silence even under pressure (with the involvement of a lawyer). Refusal During Interrogation: ConsequencesThere are no consequences—neither administrative nor criminal—for a person (suspect, accused, or witness) who refused to testify under Article 63 of the Constitution. Use of this provision makes the imposition of fines, detention, or other punitive measures impossible. Any statements regarding “liability” are unlawful and must be viewed as inadmissible influence on the person. Use of “Rule 63” in Court PracticeUkrainian courts consistently emphasize the unconditional guarantee of Article 63 of the Constitution, especially regarding the right to remain silent at any stage of criminal proceedings—from pre-trial investigation to court consideration. Even if a person has already provided some testimony, he or she is entitled to subsequently exercise the right not to give additional explanations on certain questions or new circumstances. Practical Considerations: When to “Use Silence”Using Article 63 is recommended:— when questions concern potentially self-incriminating information;— to protect the interests of close relatives in proceedings;— if there is a risk of ambiguous interpretation of answers;— in case of psychological pressure or violation of interrogation procedure. Lawyers emphasize: remaining silent is not a sign of aggression or avoidance of justice but the exercise of a constitutional right that helps maintain legal protection and avoid erroneous or forced investigation circumstances. ConclusionArticle 63 of the Constitution of Ukraine provides every individual with a powerful tool of protection during interrogation. Refusing to answer questions that could be harmful to oneself or family members is a right, not an obligation. Its exercise requires awareness, attentiveness, and legal support. Respect for Article 63 is a guarantee against unlawful investigative methods and the foundation of fair justice. Author: Ihor Yasko, Managing Partner, WINNER Legal Company, PhD in Law. https://youtu.be/k2-1dq7hxcY?si=hq6qKyeQPL9hY3YH

The issue of timely and correct submission of form 20-OPP became especially relevant for Ukrainian businesses in 2025 due to strengthened fiscal control and the introduction of new features in the taxpayer’s electronic cabinet. Mistakes or omissions in completing this form may result in significant fines, as well as hinder the registration of cash registers (PPO) or the opening of new business locations. Let’s take a closer look at the procedures, requirements, and main nuances of 20-OPP submission in 2025. What is form 20-OPP?Form 20-OPP is a special notice that must be submitted by all taxpayers without exception: legal entities (including separate subdivisions and branches) and sole proprietors (FOPs). It contains information on taxable objects, objects related to taxation (for example: sales outlets, offices, warehouses, vehicles, land plots, etc.), as well as facilities used for doing business—even if not owned, but leased or only temporarily used. Who must submit 20-OPP and why?Submission is mandatory for: all business entities—regardless of general or simplified tax regime; structural subdivisions of enterprises; individual entrepreneurs, regardless of annual turnover or business type. The main goal is to update the tax register with information on active taxable assets, which: allows the tax authorities to match actual activities to declared ones; is essential for registering cash registers (PPO/PRRO), which is especially important for e-commerce, retail, and the service sector. When must 20-OPP be submitted?Form 20-OPP must be submitted within 10 business days of any of the following events: creation, opening, or commissioning of a new taxable object (e.g., new store, warehouse, service center, etc.); purchase or lease of real estate or movable assets used for business; changes in information about the object (address, type, activity, owner, status, etc.); closure, transfer, or disposal of an object; registration of PPO/PRRO or other equipment. The deadline counts from the date of the supporting documents (lease agreement, purchase agreement, or acceptance act). How to submit 20-OPP in 2025?The form can be submitted: on paper, in person or via an authorized representative to the tax office at the main place of registration; by mail with delivery confirmation; preferably online—via the Taxpayer’s Electronic Cabinet or accounting software (such as M.E.Doc, Taxer, electronic reporting banks, etc.). Important: if an object is located outside the main registration address, the form must also be submitted to the tax office at the actual location. New requirements and changes in 2025The latest version of the 20-OPP form is valid from November 25, 2024 (form ID J/F1312007). Key amendments: Column 7.1 “Named Object Title” added—if such information is in supporting documents; New fields (6–13) for location identification introduced; Unique object identifier: a combination of the object type code (three digits) and a serial number within the category. How to fill in the form correctlyEach object is listed in a separate line. The main fields: serial number, event code (1—new object, 3—change of data, 6—closure, etc.), type, name, location, inventory or cadastral number (or symbolic designation), area, purpose, event date, object identifier. If there is no title in column 4, the inventory number is allowed. Specifics for FOPs and legal entitiesFOPs must submit 20-OPP for all stores, warehouses, vehicles (even leased), offices, etc. If a separated subdivision (such as a branch or store) submits the form, the head office does not duplicate those data. Liability and finesFailure to submit or late submission may result in a fine, which depends on the number and type of violations—from UAH 340 to UAH 1,020 (more in case of repeated/intentional violations). Possible additional consequences: refusal to register PPO/PRRO; blocked tax credit; issues during inspections and claims by the tax authority. Typical mistakes and tips Not listing all active objects (such as warehouses, offices, vehicles not at the main address); Failure to timely notify about new/removed objects (frequent with leasing/moves); Incorrect event code in column 2; Not using the updated form; No unique object identifier; Not submitting the form at the actual location if different from the main registration. Practical cases Leasing a new warehouse in Kyiv: agreement signed—submit warehouse data in 20-OPP within 10 days. Shop relocation: address changed—update information in the form. Disposal of an object: sale or write-off of a vehicle—submit 20-OPP (event code “6”) within 10 days. ConclusionForm 20-OPP is not just a formality, but a key document for transparent and secure business in Ukraine in 2025. Following regulations, using the current template, attention to details, and timely submission help avoid financial losses and maintain reputation with the state. Author — Maksym Bahniuk, Head of Tax and Customs Law Practice at the Law Association “Legal Company WINNER“. https://youtu.be/rEd6me-Ume4?si=136D6-_mOoc6RTgu

Since 2022, CFC (Controlled Foreign Company) rules have become an integral part of the Ukrainian tax system. In 2025, proper reporting, upcoming audits, and court decisions have gained special relevance due to the gradual end of the transition period and the planned introduction of full-scale enforcement by the tax authorities. Ukrainian businesses are already gaining their first experience in defending their interests in court, while the tax authorities are preparing for large-scale audits affecting hundreds of CFC controllers. CFC rules and their transformationA CFC is any legal entity registered outside Ukraine that is controlled by a Ukrainian resident (individual or legal entity). Introduction of CFC rules is not a legislative whim, but a requirement of international tax standards and part of a global effort to counter aggressive tax planning.Since early 2024, the ownership threshold triggering a reporting requirement has dropped to 10% (previously 25%), so more entrepreneurs and business groups are becoming CFC controllers. Control criteria and controller obligationsA CFC controller is a person who: owns more than 50% in a foreign company; or owns 10% or more (jointly with other residents); or exercises actual control beyond formal signs (e.g., right to approve key decisions, influence asset management or profit distribution).Even if there is no obligation to calculate CFC tax, the controller must still annually notify about CFC ownership and submit a report with full data on structure, assets, profits, transactions with related parties, tax status, and grounds for exemption from taxation. Deadlines, procedures, and documentsIn 2025 it is crucial not to miss key deadlines: Individuals file the report with the tax declaration by May 1, 2025; Legal entities file by March 1 with the corporate income tax return.Notification about acquisition or change of share in a CFC must be submitted within 60 days of the event. The documents package includes: information about all CFCs, ownership and control schemes; income/profit figures; related party transactions; justification for CFC tax exemption (if applicable); CFC financial statements and additional documents upon tax authority request. CFC audits: What changes in 2025?The moratorium on scheduled audits does not apply to CFC reporting. The tax authorities may conduct desk audits of submitted reports and request primary documents for information confirmation. With the transition period ending, businesses should expect: more factual audits of corporate structures; checks of real control and profit distribution schemes; transfer pricing analysis and transactions with related non-residents.Particular attention is given to high-risk jurisdictions, trusts, funds, and multi-level holdings. Document requests can be made directly to CFC controllers or via automatic tax information exchange. Court practice: first cases and trendsCourt rulings on CFCs remain scarce since reporting only began in 2024. Key litigation issues include: disputes over establishing actual control; qualification of transactions as controlled; validity of exemption claims; protection of controllers’ rights in case of additional tax assessments.Courts focus on proof of control (ownership structure, contract signing, account management), proper documentation for CFC exemption, and accuracy of reporting. Fines and tax risksIn 2025, high penalties apply for violations of CFC obligations: Late report submission — one subsistence minimum per day of delay (up to ~UAH 151,400); Knowingly false information — 3% of CFC’s income or 25% of adjusted profit (up to 1,000 subsistence minimums, over UAH 3 million); Failure to notify about acquiring, changing, or losing control — 300 subsistence minimums per incident (over UAH 900,000).These fines do not apply during martial law and for 6 months afterward, if the reporting is filed voluntarily during this period. CFC tax exemption: groundsNot all controllers pay CFC tax. The law provides several grounds for full/partial exemption: A double tax treaty or automatic information exchange exists between Ukraine and the CFC’s country; The CFC actually pays profit tax at a rate of at least 13% in its country; The share of passive income is no more than 50% of total CFC income.In this case, no adjusted profit is calculated, but the controller must still file the report with a proper note. Lifehacks for preparation and legal defense Timely structure ownership rights and check all CFC interests, even indirect; Promptly notify the tax authorities of any changes (within 60 days); Collect and keep all ownership and financial records for CFCs, prepare official accounts and proof of tax paid abroad; Respond quickly to tax authority requests, avoid incomplete or false info in reports; For risky cases, prepare a legal defense position in advance, consult finance and legal professionals. Outlook: How will the approach of tax authorities and courts change?2025–2026 will see a sharp rise in CFC audits and litigation. The Ukrainian tax authorities emulate European practices, especially: Ownership structure audit details; Checking justification of exemption claims — proving real tax payment/existence of information exchange agreements; Expanding automatic info exchange with foreign tax offices.Courts will aim to develop consistent practice for defining control and tax assessments. This increases business need for proper compliance, corporate audits, and timely advice. Conclusion2025 will be a year of active CFC enforcement in Ukraine. Businesses must prepare for increased scrutiny: verified structures, timely reporting, immaculate documentation, and professional preparation for interaction with tax authorities and courts. The first wave of audits and rulings will set the standards for international business in the new Ukrainian tax landscape. Author — Maksym Bahniuk, Head of Tax and Customs Law Practice at the Law Association “Legal Company WINNER“. https://youtu.be/k2-1dq7hxcY?si=KLzTcTT93UrlPN5T

Inheritance formalization in Ukraine is a process accompanied not only by legal but also financial nuances, which are highly important for heirs. Despite the emotional aspect of this procedure, without proper legal awareness and attention during document submission, tax payment, and deadlines, an heir might lose the right to property or face tax sanctions. This article details what the acquisition of inheritance depends on, the procedure, common mistakes, and practical tips to protect an heir’s interests. What is inheritance and what kinds are thereInheritance is considered the sum of rights and obligations belonging to the deceased that are transferred to heirs by succession (Article 1216 of the Civil Code of Ukraine). Inheritance may include real estate, vehicles, funds, securities, corporate rights, intellectual property, and other assets, as well as unfulfilled obligations. There are two ways to acquire inheritance: by will (as per the deceased’s wishes); by law (if the will is absent or invalid).Primary heirs by law are children, spouse, parents; other relatives follow according to five lines of succession, each relevant if no heirs of the prior line remain. First steps of an heir after inheritance is openedInheritance opens on the day of death (or the declaration of death) and marks the start of the formalization process. The first steps are: Determine the place of inheritance opening (last residence address). Collect documents proving the death and kinship (death certificate, passport, birth/marriage certificates, etc.). Apply to a state or private notary at the location of inheritance opening to submit an application for acceptance or refusal of inheritance within six months.Failure to apply within the period means forfeit of heir rights, except for cases where the person lived with the decedent and did not act (in which case inheritance can be formalized by court). Inheritance formalization by a notary: required documentsAn heir must submit to the notary: application for inheritance acceptance; documents proving the heir’s identity; death certificate; documents confirming kinship (birth/marriage certificate, etc.); title documents for inheritance objects (purchase agreement, ownership certificate, extract from registries); in case of inheritance by will — the will itself.The notary checks the completeness of the documents, evaluates for encumbrances or prohibitions, announces heirs, and registers the opening of inheritance. After six months, a certificate of inheritance rights is issued for each asset type. Tax consequences: who pays and how muchTaxation depends on kinship degree and residency: First-degree relatives (children, spouse, parents) pay 0% personal income tax — inheritance is tax free. Other relatives/friends/non-relatives pay 5% personal income tax and 5% military levy. If the heir or the deceased is a non-resident, the tax is 18% plus 5%, payable before receiving the inheritance certificate.Fair property valuation is necessary for correct tax calculation. The heir must also declare income if taxable. Inheritance declaration and tax payment deadlinesIf inheritance is taxable (5% or 18%), the heir submits an annual property status declaration by May 1 of the following year and pays taxes by August 1. Non-residents satisfy the tax before the rights are formalized and do not need to file an additional declaration. Benefits for certain categories (disabled, close kinship degree, etc.) require supporting documents. Refusal and contesting of inheritance rightsAn heir may refuse inheritance by written application to the notary. Refusal is irrevocable. Inheritance rights, unfair shares, or notary actions may be challenged in court. Mistakes, missed deadlines, or lack of kinship proof are the main sources of disputes. To minimize risks, timely action and legal consultation are recommended. Common mistakes and heir life hacks Incomplete document package causes processing delays. Ignoring tax duties risks fines and lawsuits. Counting the six-month period from the date of learning about the death instead of the date of death — results in right forfeiture. Unidentified other heirs may lead to court disputes. “Forgotten” decedent’s debts — unpaid obligations transfer to heirs with assets.Recommendations: Don’t delay submission. Double-check documents and property debt status. Obtain valuation of inherited property or valuables. Talk to the notary before submitting to clarify all nuances. ConclusionThe inheritance process in Ukraine is straightforward if each step is followed, documents reviewed, and tax obligations met timely. Timely notary application, correct statements, and accurate tax reporting prevent bureaucracy, disputes, and fines. Don’t postpone formalization — lawful succession and expert advice safeguard the heir. Svitlana Krutorogova — attorney, Legal Company WINNER. https://youtu.be/k2-1dq7hxcY?si=bUHd3Yy7B4myO-ez

International trade has always remained one of the most dynamic areas of economic activity. Ukrainian businesses engaged in export and import constantly interact with customs authorities, and the correctness of documentation, payment of customs duties, and compliance with procedures determine not only the speed of trade turnover but also the company’s financial security. At the same time, customs inspections, as well as disputes subsequently appealed in courts, are quite common. These processes often entail significant risks: from additional tax liabilities to blocked goods, idle time losses, and litigation costs. Typical grounds for customs inspections of businessesCustoms inspections can be scheduled or unscheduled. Scheduled inspections are carried out according to a pre-approved timetable, while unscheduled inspections occur if violations are suspected. The most common issues of control and subsequent disputes include: correctness of customs value determination; legality of applying exemptions or import/export regimes; classification of goods under the Harmonized System code; compliance with currency regulations in foreign trade settlements; timeliness and completeness of customs and tax duty payments. Many disputes arise specifically over customs valuation. Customs authorities often resort to adjustments, believing the price declared by the company is inaccurate. For businesses, this means significant additional charges and the need to challenge such decisions in court. Customs disputes in court: process featuresCompanies that disagree with customs authorities’ decisions usually turn to administrative courts. Case law demonstrates that a competent legal strategy often enables businesses to safeguard their interests and overturn unlawful customs decisions. A key feature of these disputes is that the burden of proof lies not only with the company but also with the controlling authority. The court examines whether customs officials had sufficient grounds for value adjustment, classification, or denial of exemptions. Since customs relations are regulated by complex international agreements, domestic legislation, and Ministry of Finance practices, expert opinions, contract documentation, and customs declarations play a crucial role. Practical risks for businessesDisputes with customs carry not only legal but also economic risks for companies. The most significant include: goods blocked at customs warehouses; delivery delays and contract breaches; additional expenses for lawyers and court fees; asset seizures if enforcement proceedings are opened; risk of fines and additional tax liabilities. Another serious consequence is reputational damage on international markets, as foreign partners are unwilling to tolerate delivery delays or sanctions against Ukrainian companies. How businesses can prepare for customs inspectionsTo minimize risks, companies should observe several key practices: conduct internal audits of foreign economic activity and maintain a full set of supporting documents; determine customs value accurately with confirmation through contracts, invoices, and transport documentation; carefully verify Harmonized System codes and seek advance consultations with customs authorities; document the legality of any exemptions applied; engage lawyers at the inspection stage, not only after claims are issued. The role of judicial practiceUkrainian judicial practice in customs disputes shows that businesses have real tools for protection. Courts often declare unlawful the decisions on customs value adjustments and imposed penalties. Success in such cases depends on solid evidence, particularly properly drafted contracts, invoices, and customs declarations. However, companies should not rely solely on courts. Appeals can take months or even years, increasing the financial burden. Proactive preventive measures help reduce the number of disputes at their origin. ConclusionsCustoms inspections and disputes remain a serious challenge for businesses. They require time, resources, legal expertise, and strict internal documentation discipline. For companies operating in international markets, building a risk management system in the field of customs compliance becomes a priority. Combining legal literacy, proper documentation, and well-thought-out strategies in case of conflict with customs allows companies to minimize losses and maintain competitiveness. Author — Maksym Bahniuk, Head of Tax and Customs Law Practice at the Law Association “Legal Company WINNER“. https://youtu.be/rEd6me-Ume4?si=kl8p-kRFdwWzyY_9

Apartment donation is one of the most common ways to transfer housing to close relatives in Ukraine. In many cases, it seems like a quick and relatively simple solution: instead of lengthy inheritance procedures or paid contracts, the owner simply gifts their property to another person. However, this “simplicity” often hides risks that may result in fines, additional taxes, or even invalidation of the agreement. Proper execution of a gift deed requires attention not only to notarial form but also to the requirements of tax and civil law.To avoid penalties and unwanted consequences, the entire donation process must be considered in terms of legal correctness, tax reporting, and protection of the donee’s rights. Legal aspects: form and content of the agreementAccording to Article 719 of the Civil Code of Ukraine, a gift agreement for an apartment must be executed in writing and notarized. Information must also be entered into the State Register of Property Rights to Real Estate.Main requirements include: clear description of the apartment (address, area, registration number); indication that the transfer is free of charge; confirmation of ownership documents (certificate of ownership, purchase agreement, inheritance certificate, or other); absence of restrictions such as mortgage, seizure, pledge, or prohibition of alienation without third-party consent. Errors may cause refusal of registration, litigation, or invalidity. Particularly risky are cases when parties sign a simple written agreement without a notary — such deeds have no legal effect. Tax consequences and exemptionsOwners often misjudge tax obligations. Under the Tax Code of Ukraine, taxation depends on the degree of relationship. First-degree relatives (parents, children, spouses) pay 0%. Only notarial fees apply. Other relatives or non-relatives pay 5% personal income tax plus 5% military levy. If either party is a non-resident, the tax rises to 18% + 5%. The donee must declare income and pay taxes, and since notarial information goes directly to the tax office, concealment is nearly impossible. Late declarations incur penalties ranging from 170 UAH up to 10% of tax liability. Risks of invalidityEven notarized agreements may be challenged if: the donor acted under duress or fraud; donation to a minor occurred without guardianship authority approval; the property is jointly owned and consent was not obtained; the donor lacked legal capacity. Notary’s duties and document verificationThe notary checks capacity, documents, encumbrances, and tax compliance. Missing papers delay or prevent the process. Fines and liability fines for non-filing or late filing of tax declarations (from 170 UAH); penalty interest — 0.05% per overdue day; tax evasion sanctions up to 25–50% of unpaid amounts; notary administrative responsibility for violations. Practical advice Verify the apartment’s ownership and disputes. Obtain spousal consent for jointly owned property. Always fulfill tax rules. Avoid using donation to disguise a sale. Consult with a lawyer beforehand. ConclusionApartment donation is an effective way to transfer property free of charge, but only when strictly following the law. Mistakes in form, taxes, or notarial checks can bring fines and lawsuits. The safest option is transparency, filing declarations, paying due taxes, and notarization. This way, the agreement fulfills its purpose: gifting a home, not problems. Svitlana Krutorogova — attorney, Legal Company WINNER. https://youtu.be/rEd6me-Ume4?si=kl8p-kRFdwWzyY_9

In Ukraine, the issue of land tax and the right to benefits remains highly relevant for many categories of citizens, entrepreneurs, and organizations. Changes in legislation, rising land prices, and economic instability constantly prompt taxpayers to clarify grounds for exemption or discounts. This article analyzes who can benefit from land tax privileges today, what types of such benefits exist, and how to confirm your entitlement.Key provisions of land taxLand tax in Ukraine is a state-mandated payment charged to owners and users of land plots, regardless of ownership form. Its legal regulation is determined by the Tax Code of Ukraine, especially Chapter 288. The specifics of land tax are that the rate and accrual procedure may vary by region, local decisions, land type (agricultural, residential, or commercial), taxpayer category, and availability of benefits.Land tax payer categoriesTaxpayers include:Individuals — citizens of Ukraine, foreigners, and stateless persons who own or use land plots.Legal entities, including private, state, and municipal enterprises.Permanent users of land — on state or municipal land.Legal grounds for benefitsThe right to land tax benefits is mainly set out in Articles 281 and 282 of the Tax Code of Ukraine. Since 2023, local authorities may set additional benefits for specific taxpayer categories or land types. This helps address regional specifics and community needs.Main categories eligible for benefits IndividualsPensioners (by age), persons with disabilities (groups I–II), war veterans, combatants, persons affected by the Chornobyl disaster.Persons with large families, guardians of minors.Some other categories according to local council decisions. Legal entitiesMunicipal enterprises, educational and medical institutions (state and municipal), public works or rescue services.Certain agricultural producers — e.g., agrarian businesses operating on state or municipal land.Religious organizations and charities (if such a benefit is provided locally). State bodies and local governmentsLand in constant use by budget organizations or state authorities.Objects performing socially significant functions (schools, culture, sports, healthcare).Types of land tax benefitsBenefits may include:Full exemption from land tax for certain lands, categories, or objects.Reduction of tax burden — lower rate, fixed payment, or partial cancellation.Temporary exemption (e.g., for internally displaced persons due to the war).Local authorities may establish both individual and general benefits for taxpayers or plots.Restrictions and conditionsNot all plots and categories have an automatic right to benefits. Benefits apply only to land not used for business or to residential/homestead plots of defined size (usually up to 0.1 ha unless otherwise specified).Benefits do not extend to land leased or transferred to third parties for profit. For individual or social categories, documents confirming status are required: pension certificate, disability certificate, large family certificate, etc.How to obtain a benefit?Prepare documents confirming taxpayer status (pension, disability certificate, etc.).Submit the application to the tax authority (State Tax Service of Ukraine or local council).Ensure the plot matches the criteria — purpose, area, not used for business.Await the decision (review term — up to 30 days).Features for internally displaced persons and combatantsSince 2022, IDPs and combatants are subject to a special legal regulation: local councils may fully or partially exempt them from land tax during martial law. Status confirmation and social protection registration are required.Court cases and special circumstancesCourts frequently review disputes about benefits. Decisions depend on correct documentation and local council rulings. Important: when appealing tax authorities’ actions, provide all supporting documents and council findings.Practical tips for taxpayersFollow local council decisions: extra benefits may be introduced.Keep your proof of benefit status up to date.Consult lawyers or council legal advisors if you have queries.For disputes with tax authorities, prepare appeals with clear legal arguments and evidence.ConclusionsLand tax relief is a proven tool for supporting vulnerable groups and promoting the development of residential, social, or municipal infrastructure in Ukrainian regions. The scope and terms depend on both statutory norms and local policy. Timely tracking of changes, keeping documents current, and consulting specialists are key. Svitlana Krutorogova — attorney, Legal Company WINNER. https://youtu.be/rEd6me-Ume4?si=kl8p-kRFdwWzyY_9

Legislative essence of Article 366-2 of the Criminal Code of Ukraine.This article establishes criminal liability for intentionally entering knowingly false data in a declaration for a significant amount—starting from 500 living wages and more than 2,000. Individuals may face fines up to UAH 102,000, community service, restriction or deprivation of liberty for up to 2 years, with disqualification from holding certain positions. Declarants include MPs, civil servants, and officials who have the obligation to submit electronic declarations. High-profile court casesAcquittalsOne of the most notable cases is No. 991/6699/22 (HACC, March 16, 2023), where the court acquitted a deputy who did not declare a rented apartment worth about UAH 2 million. The court found insufficient evidence of intent, which is a key element for bringing charges under this article. This demonstrates the importance of skilled lawyers and investigators in proving intent. Actual convictionsIn case No. 991/500/23 (HACC, March 24, 2023), a deputy was convicted for incomplete declaration of land, real estate, and corporate rights. He was fined UAH 51,000 and barred from local government positions for one year. A similar situation occurred with the head of a farming enterprise, who was also fined. Corrected declarationsCases involving subsequently corrected declarations, such as No. 751/10686/23, show that correcting the declaration after the violation does not release one from criminal liability. Responsibility arises at the moment of filing false information, not upon correction. Supreme Court: position on intentA decision of the Cassation Criminal Court regarding a district council deputy stated that paying taxes and lacking computer skills are not grounds for exemption from declaration. If false information is entered to conceal it, this causes significant public harm and leads to liability. Liability and risks for officialsCourt practice is fundamentally based on proving intent and substantial differences between declared and actual assets, income, or obligations. Judgments show that even corrected errors do not guarantee avoidance of liability. At the same time, lawyers may use weaknesses in investigations or evidence collection to prove lack of intent—this often results in acquittals. Problems of enforcement Establishing intent: In most cases, insufficient evidence of direct intent becomes an obstacle to convictions. Imperfect evidence gathering by law enforcement: Enables the defense to win high-profile cases. Dynamics of fines and qualifying elements. Notable cases and public resonanceArticle 366-2 has become an anti-corruption tool and frequently appears in media and political scandals. Convictions of officials in major cities, including local, regional, and Verkhovna Rada deputies, are now a reality for Ukrainian society. How to protect yourself and act proactively?Application of Article 366-2—especially in large sums or under competition—can pose serious risks for career and reputation. Competent legal support, timely declaration checks, proactive error correction, and professional audits can minimize the risk of prosecution. Your chance to resolve any declaration issuesNeed confident and professional support for declarations, audits, or appealing law enforcement actions? Our legal team has unique experience in defending under Article 366-2—from successful cases in HACC to complete support in preparation and submission of declarations. We not only consult—we protect. Timely, confidential, effective.Contact us—your safety begins with expert support! Author: Ihor Yasko, Managing Partner, WINNER Legal Company, PhD in Law. https://youtu.be/k2-1dq7hxcY?si=pjNHXnlKmMZ4Hwdp

Casino Advertising Risks on Instagram: Legal Case Review and New Rules for InfluencersIn August 2025, the media was shaken by the news: popular Instagram blogger @рaрaelіk received a UAH 4.8 million fine from Play City for promoting online casinos via Stories and actively motivating followers to participate in gambling.This situation marked a new precedent that highlights the shift in regulatory scrutiny over advertising content on social networks, especially in the gambling sector. How the new rules affect influencersTougher requirements from the regulator now apply not just to direct ad integrations but also to content that covertly encourages users to participate in gambling. Key attention is given to: Lack of information on restrictions (21+) and gambling risks. The use of language and narratives that create an illusion of easy profit. Subtle but recurrent sharing of links, mentions, and motivational messages. Expertise and recommendations: what brands and opinion leaders need to knowThe @рaрaelіk case serves as a warning to all content creators and partners about the urgent need for an additional legal audit of advertising activities.Our team assists bloggers, advertisers, SMM agencies, and businesses with: analysis of advertising integrations; implementation of protection mechanisms according to current law; training in safe advertising practices.Ignoring these standards may result in major financial losses and present serious reputational risks. Benefits of individual approach and supportProper legal expertise and guidance at every stage of advertising campaigns help avoid subtle mistakes that could cost millions.Working with professionals is not just a formal check, but a comprehensive guarantee of stability and marketing transparency in the gambling advertising sector.Need a consultation or a policy audit?Contact us — business protection starts with qualified expertise. Author: Ihor Yasko, Managing Partner, WINNER Legal Company, PhD in Law. https://youtu.be/k2-1dq7hxcY?si=pjNHXnlKmMZ4Hwdp