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Потрібна допомога адвоката? Залишай заявку Most people only remember about a lawyer when everything is already “on fire”: a claim has been filed, the bank blocks the accounts, the employer fires you “for cause”, a neighbor is disputing a parking space, and a tenant has not paid for the third month. In reality, legal assistance is needed much earlier – at the stage when the problem can still be resolved calmly and without a war in the courts. The only question is how to understand that it is already time to see a lawyer, and how not to make a mistake when choosing a specialist. When it is risky to be without a lawyer There are several typical situations in which attempts to “sort everything out on your own” eventually turn out to be very costly: you are signing an important contract (purchase of real estate, lease, investment agreement, contract with an employer or contractor), but you only skim through it; you receive letters, claims, demands from a bank, supervisory authorities, collectors or a developer, and you do not fully understand the consequences; a conflict arises: with an employer, counterparty, neighbor, landlord – and each side is already googling how to file a lawsuit; you are planning a major transaction (sale of a business or an apartment, division of property, gift, etc.) and want to do everything so that no one has claims against you later; law‑enforcement authorities step into the matter: a summons for questioning, a search, temporary seizure of property, a notice of suspicion. In all these cases, a lawyer is not “a person who writes papers”, but a specialist who helps you avoid taking a step for which you would have to pay for years. How to understand that a lawyer is a professional Classic mistakes when choosing a lawyer are to look only at the price or to “go with someone recommended by friends” without checking anything else. To minimize risks, pay attention to a few markers. Reviews and reputation.Look at what clients write about the lawyer/company in Google reviews, on Facebook and other independent platforms, and not only in polished texts on the website. It is important how the lawyer responds not only to words of gratitude but also to complaints: whether they answer to the point and correctly. Practice confirmed by real cases.By the lawyer’s surname or the company name you can find real cases in the court register: categories of disputes, complexity, result. What matters is not the number, but the relevance to your situation: if you have an employment conflict, it is logical to choose someone who regularly handles such cases, rather than a lawyer who deals only with business disputes. Public presence and expertise.A lawyer who speaks in the media, runs a blog, comments on high‑profile topics usually keeps a close eye on changes in legislation and court practice. Publicity is not about being a “star”, but about being ready to stand by one’s position with one’s own name. Communication during the consultation.Pay attention to how they talk to you at the first meeting: do they ask clarifying questions, explain risks and possible scenarios, warn you where there are no “magic pills”. If you are promised a “100% result”, this is a red flag. What kinds of pain we help to relieve At the law firm WINNER, both businesses and individuals come to us with very practical, yet acute problems. Among the typical “pains” we deal with every day are: tax audits, fines, blocking of tax invoices and risks for business; disputes with banks, microfinance organizations, collectors, unlawful fines and imposed services; long‑term debts under IOUs, loan, lease or supply agreements when the other party is “hiding”; employment conflicts: unlawful dismissals, non‑payment of wages, mobbing, “grey” employment schemes; family and inheritance matters: division of property, alimony, determination of the child’s place of residence, challenging a will; disputes with public authorities: the tax service, local self‑government bodies, social services, migration authorities; criminal risks for business owners and ordinary citizens – from the first summons for questioning to full‑scale defence in court. And this is not an exhaustive list: we often step into a case at a stage when the conflict can still be resolved out of court – through competent communication, claim work and a properly built evidence base. Why it is worth contacting WINNER By choosing a lawyer, you are in fact choosing a strategy for protecting your money, property, business and personal freedom. It is important that this strategy is developed not by one person “freelancing”, but by a team that sees the whole picture and can engage different specialists for your specific needs. The law firm WINNER is a team of 20 attorneys and lawyers who handle both business tasks and the problems of private individuals across all of Ukraine. We help before a problem “explodes”, and if it is already late, we step in so as to minimize the consequences and return control of the situation to you. If you feel that the situation is getting out of control or do not want to let it get that far – contact WINNER, and we will discuss your story and possible solutions in the form of concrete actions, not abstract promises. Author: Ihor Yasko, Managing Partner of the Law Firm “WINNER”, PhD in Law. https://www.youtube.com/watch?v=UvayosIccBo

Потрібна допомога адвоката? Залишай заявку The return of mandatory vehicle inspections for all cars in Ukraine is already an officially announced reform that the government plans to launch in 2026, and it is expected to cover all types of vehicles, including private passenger cars. At present, inspections are mandatory only for trucks, buses, taxis, vehicles carrying dangerous goods, and passenger cars used for commercial purposes, so private cars used “for personal purposes” remain outside the system, but extending inspections to all vehicles will fundamentally change this situation. The political logic of the reform is straightforward: Ukraine is harmonising its legislation with EU requirements on periodic technical inspections and aims to improve road safety through systematic checks of the vehicle fleet, which has significantly aged due to years of war and economic turbulence. What changes are plannedThe technical inspection reform includes several main components: First registration of used cars.For imported vehicles, instead of certification, the plan is to carry out the first mandatory technical inspection  Mandatory inspections for all vehicles.Inspections will be gradually introduced for all types of transport, so private passenger cars will be progressively integrated into the inspection system on the same terms as commercial transport. Digitalisation of the process.Inspection results will be recorded in an electronic database with photo and video evidence, reducing the possibility of buying certificates or passing “formal” checks. Stronger roadside and registration control.The role of roadside checks and control of the technical condition during registration and re‑registration will increase, making technical condition a constant element of the owner’s legal liability, not a one‑off formality. Arguments “for”: safety, the EU and market transparency Regular inspections help reduce accident rates, as is already the case in EU countries. European integration.This is a step towards harmonisation with EU rules and integration into the common European transport area. Transparent used‑car market.A digital inspection history makes odometer rollbacks, hidden accidents and sales of unsafe cars much harder. Inspections help phase out old “dirty” vehicles and strengthen emissions control. Arguments “against” and key risks for vehicle owners Negative experience.Inspections have already been perceived as a corruption “tax” with formal checks and purchased certificates. Financial pressure.Paying for inspections and repairs increases household expenses. A lack of certified stations and staff may lead to queues, delays and chaos. Corruption risks.Despite digitalisation, there is a risk that “paper‑only inspections” will re‑emerge. Regulatory uncertainty.Until inspection frequency, sanctions and technical requirements are clearly set, owners cannot fully understand what to prepare for. What this means for businesses and private ownersFor businesses already subject to mandatory inspections (carriers, logistics companies, taxis), the reform will mostly mean adjusting existing procedures rather than a revolution. Still, they should expect: stricter roadside checksand closer scrutiny of documents and actual technical condition; higher penalty risksfor missing inspection intervals or operating technically defective vehicles; integration of inspection data into e‑waybill (e‑TTN) systemsand other digital transport services. For private car owners, the impact will be much more tangible. In practice, every driver will face: an obligation to undergo inspections periodically, with exact intervals still to be established; dependence on a valid inspection certificateto use the car — without it, they may encounter problems with registration, roadside checks or insurance payouts; a likely tightening of insurance conditions, as insurers may be more reluctant to pay claims if an accident occurs without a valid inspection. Taken together, this means that a car will cease to be purely a “private matter” for its owner and will increasingly become an object of continuous public‑law control. Legal issues in practiceThe introduction of mandatory inspections for all vehicles will raise a number of practical legal issues: Fines and liability.The law must clearly define what exactly is punishable: overdue inspections, their absence, or refusal to undergo roadside checks. Challenging the results.Owners must have access to remedies such as repeat examinations, complaints to supervisory authorities, court review and a clearly regulated appeals procedure. Liability of inspection centres.Stations that formally “pass” technically unsafe vehicles may face administrative, civil or even criminal liability if such vehicles are involved in accidents. Impact on sale‑purchase disputes.Inspection records may become key evidence in disputes over hidden defects between buyers and sellers. What vehicle owners should do now Check the car’s technical condition— fix brakes, suspension, steering, lights and other recurring issues in advance. Monitor legislation— track when inspections start, how often they are required and what penalties apply to your vehicle category. Review insurance and leasing contracts— be prepared for new technical‑condition requirements in CASCO, MTPL and leasing/loan agreements. Plan legal support— have a lawyer or law firm in mind for potential disputes over inspections, registration refusals or fines. Finally, transport‑related businesses should review their internal safety and maintenance policies: document inspections, keep detailed service histories and train drivers and mechanics. This will reduce both legal and reputational risks once the new system is introduced. If you have questions or problems related to the introduction of mandatory inspections, possible fines, challenging inspection results or risks for your business, it is advisable to obtain timely, individual legal advice to plan your next steps and protect your interests. Author: Ihor Yasko, Managing Partner at WINNER Law Firm, PhD in Law. https://www.youtube.com/watch?v=UvayosIccBo

Потрібна допомога адвоката? Залишай заявку Family conflicts are always about emotions, but the consequences of such disputes are entirely practical: who the child will live with, how the property will be divided, who will pay alimony (child support) and how to protect yourself from a drawn‑out process. For the user, the relevant format now is a text for the WINNER website in a “problem → solution” structure, without tables, in the same style as previous materials on other practice areas. WINNER steps into family matters when the situation has already gone beyond the “we’ll sort it out ourselves” stage. We help clients go through divorce, child‑related disputes, alimony and other maintenance claims, division of marital property, and conflicts where one of the parties tries to use emotions, documents, or children as a tool of pressure. Most common issues clients come with In family disputes, people rarely come with just one question. Most often, a divorce is accompanied by several conflicts at once: it is necessary to dissolve the marriage, determine the child’s place of residence, agree on or litigate the contact schedule, recover alimony, and at the same time resolve who keeps the apartment, car, business, or funds in bank accounts. A separate category of issues involves hidden assets and manipulations. One spouse may re‑register property in the names of relatives, understate official income, move funds, register a business to third parties, or create the appearance that no joint property actually exists. In such cases, it is important not to react purely emotionally, but to quickly secure evidence and build a legal strategy. Child‑related cases The most sensitive part of family disputes is usually the children. Parents argue about who the child will live with, how the other parent will take part in upbringing, whether the child may travel abroad, and how to define the contact arrangements for holidays, school vacations, or when living in different cities or countries. In these cases, it is critical to act based on evidence, not emotions. The court and guardianship authorities assess not the volume of mutual accusations, but the real involvement in the child’s life, the stability of living conditions, the psychological environment, education, health, and each parent’s ability to provide a safe environment. Alimony and financial disputes Another common block is alimony and broader financial disputes. In practice, the problem is often not the right to alimony itself, but the fact that the other party shows only a minimal official income while actually having a business, undeclared profits, property, or a consistently high level of personal expenses. Because of this, you have to work not only with formal certificates, but with the real financial picture. In such cases, it is important to correctly define your position from the outset: are you claiming alimony, seeking a change in its amount, claiming additional expenses for the child, collecting arrears, or holding the payer liable for non‑payment. A mistake at the start often leads to a weak court decision that then has to be corrected for years. Division of marital property The division of property almost never comes down only to an apartment or a car. In modern family disputes, the subject of conflict may include corporate rights, shares in a business, investments, property registered in the names of relatives, funds invested in renovations, real estate abroad, or assets that are not formally registered to one of the spouses but were in fact created jointly. That is why such cases require not a “household‑level” approach, but a thorough legal analysis. If you do not respond in time, you can lose not only part of the assets, but also the ability to prove that they are jointly acquired or to establish their real value. How WINNER works in family cases We do not start with a template claim but with an in‑depth analysis of the situation: what documents you have, what actions the other party has already taken, what needs to be protected first, and what risks exist in relation to children, assets, and money. This approach is aligned with the usual WINNER website format – practical, structured, and solution‑oriented rather than focused on abstract theory. Next, we determine the best course of action. In some cases, it is more appropriate to negotiate and record the arrangements in a contract, settlement agreement, or parenting agreement between the parents. In others, it is necessary to apply to the court immediately, seek interim relief, collect evidence, work with guardianship authorities, and request information about income, assets, or transfers of property. Types of family cases we handle We assist with divorce proceedings, division of marital property, alimony recovery, variation of alimony, determining the child’s place of residence, defining the non‑resident parent’s participation in upbringing, disputes over a child’s travel abroad, as well as prenuptial and marital agreements and early conflict management before a case goes to court. Especially important are cases where a family conflict intersects with business. If a business was created during the marriage, shares were acquired, funds were invested in a company, or property was registered to third parties, the family dispute goes far beyond a “typical divorce” and requires an especially careful legal position. When to contact a lawyer You should consult a family lawyer not when everything is already lost, but at the stage when the conflict is just beginning to move into the legal field. If you see that the other party has started to re‑register property, restrict contact with the child, manipulate foreign travel, conceal income, or prepare for litigation, it is necessary to act now. It is precisely at the beginning of a case that it is easiest to influence the scenario: secure evidence, properly frame your legal position, avoid procedural mistakes, and not give your opponent an advantage simply because they started acting earlier. What the client receives The client receives not just legal representation, but a clear action plan. We explain what can realistically be protected, where it makes sense to negotiate and where it is better to go into robust litigation, what documents

трудовий спір Потрібна допомога адвоката? Залишай заявку At first glance, many workplace situations look like ordinary everyday conflicts: a manager “hints” at dismissal, bonuses are not paid, salaries are delayed, working conditions are changed, or an employee is asked to sign a “resignation at one’s own will”.Yet behind these actions there are often violations of the law — both on the employer’s side and on the employee’s side. An employment dispute becomes truly serious when it concerns unlawful dismissal, systematic non‑payment of wages, discrimination, mobbing (bullying at work), bringing an employee to material or disciplinary liability, non‑compete clauses or protection of trade secrets.A mistake at the very beginning can close the door to reinstatement or fair compensation. Typical problems in employment disputes Most often people turn to a lawyer when: The employee is forced to resign “of their own free will” under the threat that “it will be worse otherwise”. Essential working conditions (salary, schedule, place of work) are changed without proper notice and consent. Salaries, bonuses and compensations are delayed, or the final settlement is not paid upon dismissal. The employee is dismissed for “absenteeism”, “failure to perform duties” or “loss of trust” without proper evidence and without following the required procedure. Disciplinary sanctions are imposed and later used as grounds for dismissal. The employer demands that the employee compensate “losses”, penalties or other amounts, referring to internal acts, memos or regulations. In each of these situations, not only the substance of the conflict matters, but also the procedure: deadlines, orders, acts, written explanations, signatures, notifications. What looks like a “formality” today may decide the outcome in court tomorrow. How we handle employment disputes WINNER approaches labour conflicts not as “just another lawsuit”, but as a complex matter: labour legislation, the company’s real economics, tax risks, reputational effects and, at times, parallel criminal or administrative proceedings (for example, involving company officers or labour inspections). We start with a document review: employment contract, job descriptions, orders, correspondence, internal policies, acts, explanations, timesheets and payroll statements.We also analyse the procedure: were deadlines observed, were sanctions documented correctly, was the employee properly notified, and does the employer have an evidentiary base that can stand up in court. Unlawful dismissal and changes to working conditions Dismissal is the most conflict‑prone issue. Employers often try to get rid of an “inconvenient” employee by back‑dating grounds for dismissal: fabricated absenteeism, “loss of trust” or non‑existent violations.Conversely, an employee may wish to be reinstated but has already signed a “voluntary resignation” letter under pressure. In such cases, it is important to: Challenge the dismissal order or the change in working conditions in time. Record pressure, coercion, mobbing or discrimination (correspondence, audio recordings, witnesses, internal documents). Correctly choose the remedies sought: reinstatement, changing the wording of the dismissal grounds, recovery of average earnings for the period of forced absence, and compensation for moral damage. For the employer, it is crucial to terminate employment lawfully and cleanly to avoid a subsequent court decision on reinstatement, large payouts and additional inspections. Salary, bonuses and compensations Another major block is money: delays or non‑payment of wages, refusal to pay bonuses, incentives, severance pay, compensation for unused vacation, and “grey” cash‑in‑envelope salaries that are hard to prove later. We help to: Record the actual level of remuneration, even if part of it was paid “off the books”. Collect evidence of work performed, results achieved and KPIs on which bonuses were based. Prepare claims and lawsuits to recover accrued but unpaid wages, average earnings for the period of delay, and compensation for moral damage. For businesses — set up employment relations and HR paperwork in a way that reduces the risk of disputes with staff and claims from regulators. Material liability and “employer–employee” conflicts There is a separate group of disputes where the employer seeks compensation from the employee for damage: damaged property, shortages, penalties from counterparties, delays or “lost profit”. Such claims are often based on internal acts, memos and written explanations signed under stress. In these cases we: Verify whether there are any legal grounds for material liability at all, and in what amount. Assess whether normal working conditions were provided, whether there is fault on the employee’s part, and whether the legal limits of liability have been exceeded. Protect employees from unfounded and inflated claims. Help employers correctly document and prove real damages, where they truly exist. What WINNER does for businesses and employees For employers, we build a system: robust employment contracts, clear KPIs and bonus rules, procedures for imposing liability, lawful mechanisms for terminating employment and internal policies that can withstand inspections and court scrutiny. For employees, we protect the right to fair working conditions, decent pay, respect for procedures, and freedom from pressure and unlawful dismissal.In every case, it is essential to define the end goal: reinstatement, compensation, a “dignified exit” from the conflict or minimisation of future risks. When you should contact an employment lawyer You should see an employment lawyer not when the dismissal order has already taken effect, but when: you are being “hinted” that it is time to write a resignation letter; your working conditions or pay are suddenly changed; a wave of disciplinary sanctions, acts and internal memos begins; salaries, bonuses or compensations are delayed or not paid; you are presented with “damage” claims or asked to sign something “just as a formality”. At this stage, it is still possible to influence the scenario: avoid fatal mistakes, properly record your position and prepare for a potential inspection or court case, as well as possible conflicts with supervisory authorities. Author – Yuliia Popadyn, attorney in the Tax and Housing Law Practice at the law firm “WINNER”. https://www.youtube.com/watch?v=N9Rdi6CWE1s

Потрібна допомога адвоката? Залишай заявку Doing business through a limited liability company (LLC) seems more stable than working as a sole proprietor: you have a company seal, an accountant, reporting, a director and a charter. Yet Ukrainian reality shows that it is precisely LLCs that suffer the most from inspections, account blocks, fines and corporate conflicts. Even fully compliant companies often find themselves in a situation where normal business operations simply stop. Typical problems LLCs face in Ukraine: Bank account blocks — after large transfers, cross‑border payments or suspicions of “business splitting”, financial monitoring suspends all operations. Tax audits of LLCs — unscheduled or selective inspections that often end with audit reports containing multimillion additional tax assessments. “Risky” VAT payer status — the company is added to the risk list and loses the right to register tax invoices. Corporate disputes — conflicts between co‑founders, unlawful dismissal of the director, or disputes over access to bank accounts or the company seal. Allegations of “business splitting” — when several LLCs are registered to the same owner, the tax service treats this as tax evasion. Problems with counterparties — dubious contracts, non‑repayment of funds, sham transactions that turn the company into a “transit” entity. Requests from supervisory authorities — an incorrect response can lead to additional assessments, account blocks or a full‑scale inspection. Failure to declare foreign income, especially when the company receives payments from international clients. Suspicions of carrying out business activities without the requives payments from internati- Constant legal changes — new rules on VAT, financial monitoring, import‑export operations and document flow. Even a bona fide LLC can end up in the risk zone simply because it needs to send a large payment, conclude a transaction with an affiliated company or use a simplified accounting approach. And once the account is blocked, the business is effectively paralysed: partners are waiting for payment, salaries are not being paid, and the director is forced to justify why the company is considered “risky”. How we help LLCs The WINNER law firm specialises in comprehensive legal support for LLCs — we operate as a full‑scale in‑house legal department, ensuring the uninterrupted functioning of your business. Our services include: Challenging the results of tax audits, drafives payments from internatinting clients in court and before supervisory bodies. Unblocking LLC bank accounts, including cases related to financial monitoring and international transfers. Removing “risky” status and restoring the ability to register tax invoices. Defending against allegations of “business splitting” and building a legally safe corporate structure. Legal support in corporate conflicts — protecting the interests of owners, corporate reorganisations and changing the director. Preparing responses to requests from supervisory authorities — we draft official documents to avoid fines and procedural mistakes. Protecting companies that work with foreign partners — legalising income, regulating FX operations and ensuring compliance. Legal audits of LLCs — reviewing contracts, accounting and tax documentation to minimise future risks. WINNER takes over communication with banks, the tax service and financial monitoring bodies, provides legal support for directors and accountants, and helps build a genuinely safe operating model. An LLC has the right to work in a stable environment — without blocks, endless inspections or fear of being labelled “risky”. WINNER is the legal shield of your company. We protect your business when the system calls your reputation into question. Author – Maksym Bahniuk, Head of the Tax and Customs Law Practice at the law firm “WINNER”. https://www.youtube.com/watch?v=N9Rdi6CWE1s

Потрібна допомога адвоката? Залишай заявку Running your own business in Ukraine is freedom, but also a constant test.Today, a sole proprietor (FOP) is not just a seller or consultant, but also an IT specialist, marketer, Telegram channel administrator, crypto‑entrepreneur or owner of a digital platform.However, regardless of the type of activity, everyone faces the same issue: the state system often treats an entrepreneur as a potential “offender”. The main problems Ukrainian FOPs encounter include: Blocking of accounts by banks due to large‑amount transfers or cross‑border payments. Bank financial monitoring is increasingly freezing transactions until the client “explains the origin of funds”. Being assigned “risky” status — the tax authority may add a FOP to the risk list, which stops invoice registration and blocks normal operations. Allegations of “business splitting” — tax authorities interpret the use of several FOPs as tax evasion. Failure to declare foreign income — especially relevant for those who receive payments from foreign platforms, place advertising or sell digital services online. Problems for crypto‑traders and Telegram channel administrators who receive income from multiple sources that are considered “non‑transparent”. Tax audits with unexpected additional assessments or formal reporting violations. Requests from supervisory bodies that must be handled correctly — from banks, financial monitoring or the tax service. An incorrect response may lead to a fine, account freeze or even a criminal case. Accusations of entrepreneurial activity without state registration, often brought against freelancers or those running online activities without registering as a FOP. Constant legislative changes, making it difficult even for an experienced accountant to always know how to react properly. Psychological pressure and fear of mistakes — every payment can become a reason for an audit or a fine. All this creates an atmosphere of uncertainty. From innovative businesses to ordinary retail, every FOP risks losing control over their own funds. The situation is especially complex for those working in the digital economy: platforms, cryptocurrencies, international payments and media advertising often look “suspicious” to banks and tax authorities. How legal services help FOPs WINNER specialises in the legal protection of businesses — from traditional entrepreneurs to modern digital professionals. We help resolve all typical legal issues faced by FOPs: Protecting FOPs during inspections — preparing objections and explanations, appealing audit reports, and representing clients in court. Unblocking FOP bank accounts, including cases involving financial monitoring and international transfers. Removing “risky” status and restoring full operation in the tax invoice system. Preparing responses to requests from supervisory authorities — drafting official letters, explanations and legal positions to avoid penalties. Legal protection for crypto‑entrepreneurs, Telegram admins and owners of digital platforms, including matters of taxation of foreign income. Advice on undeclared foreign income — legalisation of income and building a safe reporting model. Defence in cases of “entrepreneurial activity without registration” — proving that the activity lacks signs of systematic or commercial intent. Comprehensive legal audits to minimise future risks. We believe that entrepreneurs should focus on business, not on daily explanations to the state. WINNER takes over communication with banks, the tax service and financial monitoring so that your business can operate stably and without fear. In 2026, being a FOP is no longer just a form of work — it is a strategic position. It is crucial to protect yourself in advance, before the system starts acting against you. If you have received a request from a bank or the tax authority, do not respond on your own — contact lawyers. WINNER is the legal shield of your business. We know how to act quickly, confidently and effectively. Author – Maksym Bahniuk, Head of the Tax and Customs Law Practice at the law firm “WINNER”. https://www.youtube.com/watch?v=N9Rdi6CWE1s

Потрібна допомога адвоката? Залишай заявку In Ukrainian realities, the question “will law‑enforcement come” has long turned into “when and in what status you will meet them”. Businesses and ordinary citizens are increasingly becoming subjects of criminal proceedings – both as real beneficiaries of schemes and as “accidental” links in the chain. It is enough to be the owner of an LLC, a sole proprietor, the director of an “old” company, the chief accountant, an officer of a counterparty or simply a person through whose account a large sum once passed – to end up mentioned in an investigating judge’s ruling. Who is in the highest‑risk zone today Law‑enforcement officers look not at the sign on the door, but at a person’s role in processes and cash flows. Owners of sole proprietorships and LLCs are the first candidates for suspect status in cases of tax evasion, sham entrepreneurship, misappropriation of assets, and cash‑out schemes. Directors and beneficiaries are held liable for “organising the scheme”, even if they were not actually involved in day‑to‑day operations. Chief accountants and CFOs are the technical centre of any case: reports, acts and payment orders bear their signatures. Officers of counterparties (especially state entities) easily become co‑participants in corruption episodes. Ordinary citizens – those who agreed to “lend a passport to register a company”, “become a director for 5 000 UAH” or “let a payment pass through their card”. One and the same case may cover both the business and specific individuals – with personal liability, seizure of assets and restriction of freedom. NABU, ESB, CID: how they enter your business and your life Anti‑corruption bodies and economic crime units work in their own niches, but for the client the outcome looks the same – searches, seizures, freezes and interrogations. NABU focuses on high‑level corruption, public procurement and large budgets, but businesses appear in these cases as contractors, counterparties or beneficiaries. Searches, seizures and freezing of accounts and assets can effectively stop a company’s work long before a court verdict. The Economic Security Bureau (ESB) specialises in taxes, sham transactions, excisable goods, paper‑only deals and misappropriation of property. This is where most tax evasion cases against sole proprietors and LLCs are born, along with parallel proceedings against owners, directors and accountants. National Police units (including the Criminal Investigation Department, CID) enter under the pretext of fighting “conversion centres”, “shell companies” and “organised groups”. This also affects entirely lawful businesses – because of cash operations, complex chains of counterparties and old contracts or deals. Typical tools of pressure on businesses and citizens In cases against businesses and individuals, the same scenario almost always repeats. Searches: office, warehouse, production site, apartment, garage, country house – anywhere documents, equipment, cash or data carriers may be stored. Seizures: laptops, phones, servers, primary documents, company stamps – things without which neither the company nor personal life can function. Asset freezes: corporate rights, bank accounts, deposits, cars, real estate, consignments of goods, equipment. Personal pressure: interrogations, covert investigative actions, preventive measures – from personal undertakings and bail to house arrest. Information background: being mentioned in a “high‑profile case”, public statements and media leaks that create a toxic image for banks, partners and employers. Officially, all this is called “ensuring the investigation”. In practice, such actions often become a lever of influence – to force you to negotiate, give up the business, withdraw claims or accept conditions that are “convenient” for the investigators. Risks for the business and personally for you For sole proprietors and LLCs: Paralysis of operations due to frozen accounts, seized goods and equipment. Loss of documents and data, breakdown of settlements with counterparties, penalties from banks and partners. Destruction of reputation with investors, the tax authority, financial monitoring and partners. For individuals: Personal criminal liability – even if a person “just signed what they were told to”. Risk of arrest, bail, travel restrictions and loss of access to their own funds. Freezing of personal assets (apartments, cars, deposits) that were acquired over years and have no relation to the “scheme”. A toxic mark in one’s biography: refusals from banks, lost career opportunities, problems with travel and visas. The worst part is that most businesses and people start thinking about protection only after the first search or summons. At that stage a lot can still be fixed, but the cost of a mistake is much higher. How WINNER protects businesses and citizens from criminal prosecution The law firm WINNER protects two dimensions at once – the business (sole proprietors, LLCs, groups of companies) and individuals: owners, directors, accountants, officers of counterparties and “ordinary” citizens. Prevention Audit of the business model and personal roles: where law‑enforcement can “enter” and whom they can turn into a suspect. Building internal protocols: what to do during a search, when an investigator calls, or when documents are requested. Training for the team and owners: how to answer questions, what to sign, and what must never be done under any circumstances. Crisis response Immediate dispatch of defence lawyers to a search – both to the company and to the homes of owners and managers. Monitoring investigators’ actions, recording violations, minimising seizure of critical assets and information. Defence during interrogations and when preventive measures are chosen, counteracting pressure and attempts to “settle things” off the record. Long‑term defence Defence strategy in the criminal case simultaneously for the business and specific individuals. Working with asset and account freezes – cancelling, modifying and unblocking them. Supporting public communications so that the case does not destroy your business reputation. When you should contact us The best time to take care of your protection is before an investigator from NABU, ESB or CID rings your doorbell. If you want to: assess the real risks for your business and personally for you; have a clear action plan in case of a search; get a team of lawyers ready to come “here and now” and take over all communication with the investigators, leave a request via the form on our website or contact us in any convenient way

Потрібна допомога адвоката? Залишай заявку In recent years, a dangerous practice has been emerging in Ukraine, already hitting construction businesses working with public contracts.It is a classic situation: the state first approves contract terms including VAT, and then, acting through the prosecutor’s office, tries to claw this VAT back as “damages”.This is no longer theory — these are real court disputes backed by the position of the Supreme Court. Essence of the issue:The prosecutor’s office, acting in the interests of the state, files claims to: invalidate the construction contracts insofar as they include VAT; recover the VAT paid by the contractor as “unjustly received funds”. Key argument:the works were financed from the budget → Article 197.15 of the Tax Code applies → the transaction is exempt from VAT. Where the real problem liesOn paper, it all looks simple.In reality: The contract is signed with VAT.The customer (a state body) approves: a price including VAT; work completion certificates including VAT; payment including VAT.So the state itself sets the rules of the game. The business performs the contract in good faith.The contractor: performs the works; pays VAT to the budget; bears the tax burden. A year later the prosecutor’s office arrivesand says:“VAT should not have been charged here → return the money.” What this means for businessThis is not just a dispute about a tax.It is a systemic risk: ❗ Double loss VAT has already been paid to the budget; the VAT registration limit has been reduced; now the same amount is being claimed back again. ❗ Changing the rules after the gameBusiness operates under an agreed contract,→ and the state later changes its interpretation. ❗ Criminal risksSuch disputes often escalate into: Article 191 of the Criminal Code (misappropriation/embezzlement); Article 364 of the Criminal Code (abuse of office). The legal problem is deeper than it seemsThe issue is not only Article 197.15 of the Tax Code.The real questions are: 🔹 Who is responsible for correct taxation? The customer? The contractor? The state as regulator? 🔹 Can what has already been fully performed be declared invalid?Court practice is now clearly in favour of the state, even though judges themselves admit that it is absurd: once the works are completed, certificates signed and payment made,this is economic reality, not a “mistake”, but despite saying so they still decide cases in line with the Supreme Court’s position. 🔹 Is VAT really “damage”?This is the key question.VAT is: paid into the state budget; not retained by the contractor.Therefore, calling it “damage to the state” is legally questionable. Why this may become widespreadThis is only the beginning.Drivers include: budget deficit; increased activity of the prosecutor’s office; audits of public procurement; pressure on the construction sector. What businesses should do now Review all contracts with public customers. Check whether Article 197.15 of the Tax Code should apply. Formulate a VAT position before any dispute arises. Properly document the tax consequences. Most importantly — about recovering VATHere is what most people overlook:👉 this VAT is not lost forever. There are legal mechanisms such as: adjusting tax liabilities; revising input tax (VAT credit); claiming compensation from the state where VAT was mis-administered; restoring the economic balance through the courts. A position that can already be defendedIn short:if the state itself created the VAT model,→ it cannot simply “take the money back” without compensation mechanisms. Conclusion:The VAT situation in construction is not just a tax dispute.It is: a risk of margin loss; a risk of criminal prosecution; a risk of ongoing systemic pressure on business.At the same time, it is also an entry point for a well-designed legal strategy. Key points👉 VAT can be recovered or compensated.👉 There are workable legal models for doing this.👉 Action must be taken now, not when the prosecutor’s office turns up. And most importantly — we know how to do it, and we know how to do it effectively. Yevhenii Murchenko – Head of Criminal Law and Litigation Practice at the law firm “WINNER”. https://www.youtube.com/watch?v=N9Rdi6CWE1s

Потрібна допомога адвоката? Залишай заявку A sole proprietor on the single tax who receives income in foreign currency is taxed under the general rules of the simplified system, but with a special procedure for converting it into hryvnias and with regard to foreign exchange regulations. Legal framework: where we startThe key rule is Article 292.5 of the Tax Code of Ukraine: the foreign currency income of a single-tax sole proprietor is converted into hryvnias at the official NBU exchange rate on the date it is received, and all amounts in the records are shown only in the national currency. In addition, the requirements of foreign exchange legislation and foreign economic activity must be observed with respect to documentary confirmation of receipts from non-residents. The single tax rates do not depend on the currency of receipt; only the method of determining the tax base via conversion at the NBU rate changes, while subsequent movements of the currency (sale, conversion, etc.) do not affect the amount of business income. When income is considered receivedFor tax purposes, it is crucial to correctly determine the moment when income in foreign currency is considered received. If a non-resident pays directly to the entrepreneur’s foreign currency account in a Ukrainian bank, the income date is the day the funds are credited to this account (or from a transit account to the current one, if the bank uses such a mechanism). In the case of receipts via international payment systems (Payoneer, Wise, Deel, etc.), the income date is the day the funds are credited to the account in the payment system, not the date of the subsequent transfer to a Ukrainian bank; the NBU rate on that date must be used. If the currency remains on a foreign account for a long time without being transferred to Ukraine, the tax authorities tend to treat such receipts as ordinary individual income rather than business income. In that case, personal income tax of 18% and a 1.5% military levy apply under the rules for taxing foreign income of individuals instead of the single tax. Therefore, it is beneficial for the entrepreneur to ensure that foreign currency proceeds are transferred to “entrepreneurial” accounts within the prescribed time limits in order not to lose the right to the simplified regime for these amounts. How to convert foreign currency into hryvniasThe basic conversion rule is simple: foreign currency income is converted into hryvnias once – at the official NBU rate on the date it is received for tax purposes. If the funds are credited to the entrepreneur’s foreign currency bank account, the NBU rate on the credit date to that account is used, regardless of when and at what rate the currency is later sold. When income first arrives in a foreign payment system, it is reasonable to use the NBU rate effective on the date the funds are credited to the account in that system, because that is when the income arises under the Tax Code. It is important that the full amount of foreign currency proceeds determined at the NBU rate is included in income without any reduction for bank fees or other charges. For example, if a non-resident transfers 2,000 US dollars, the bank withholds a 50‑dollar fee and 1,950 is actually credited, for tax purposes income is calculated based on the full 2,000 dollars. Any exchange rate fluctuations after the income recognition date do not change the amount that the entrepreneur reports in accounting and tax returns, even if the actual hryvnia proceeds from selling the currency turn out to be higher or lower. Exchange differences and currency salesA common mistake is trying to add exchange differences or “profit” from selling currency to taxable income by following an accounting approach. For a single-tax sole proprietor the rules are different: the tax authorities state that exchange differences and the result from selling currency are not included in income subject to the single tax. This means that if the entrepreneur sells currency at a higher rate than on the income recognition date, the additional hryvnia gain is not taxed as business income. Court practice and tax clarifications for legal entities on the simplified system also confirm that exchange differences from selling currency do not form the single tax base, and the tax authorities apply this approach to sole proprietors as well. The flip side is that if the exchange rate falls, the loss from selling currency does not reduce the taxable base of a single-tax sole proprietor either, so the entrepreneur bears all exchange rate risks. From a tax planning perspective, it is therefore important to understand that taxable income is fixed once at the moment of receipt and is not adjusted for subsequent conversions. Practical points for a single-tax sole proprietorTo minimise tax risks, a sole proprietor should keep a full set of primary documents: contracts with non-residents, invoices, acts of services rendered, and bank or payment system statements. It is necessary to monitor foreign currency accounts to ensure that all receipts are strictly business-related, and transfers via payment services should preferably be brought into Ukraine within the same reporting period so that they are not treated as foreign income of an individual. In the records, the entrepreneur shows hryvnia amounts recalculated at the NBU rate on the date of receipt, which are then used to calculate the single tax, the military levy and, in parallel, the minimum social contribution; automation tools may be used, but the entrepreneur remains responsible for the data and decisions. If you have any questions or issues related to the taxation of foreign currency income of a single-tax sole proprietor, the drafting of contracts with non-residents, or the accounting and reporting of such amounts, I recommend seeking an individual consultation with a lawyer who will analyse your specific situation and help minimise tax risks. Author – Yuliia Popadyn, attorney in tax and housing law at the law firm “Legal Company ‘WINNER’. https://www.youtube.com/watch?v=N9Rdi6CWE1s

Потрібна допомога адвоката? Залишай заявку Is it possible to exempt a part‑time employee from mobilization?The issue of reserving employees during martial law has become one of the most pressing challenges for Ukrainian business. It is particularly acute in relation to part‑time employees, specialists who work for several companies at the same time. In HR and finance practice, situations often arise where these very employees are crucial for business continuity, so employers seek to protect them through reservation from military service. However, the current regulatory framework leaves many gaps and ambiguities. Legal framework for reservationThe legal basis for reservation is set by resolutions of the Cabinet of Ministers of Ukraine, which define the procedure for retaining employees essential for the economy and defence. This is a mechanism for deferment from conscription, whereby the company proves that a particular person is critically important for its operation. A central role is played by the list of critically important enterprises, institutions and organizations that are entitled to submit proposals for reserving their employees. Under the current rules, only those employees who are in employment under their primary workplace can be reserved. The status of “primary place of work” is the key criterion for the possibility of reservation. For part‑time employees, the legislation does not expressly provide any reservation mechanism, which leads to practical questions and disputes. Legal status of a part‑time employeeAn employee working part‑time may be an internal part‑timer (within the same company) or an external one (in another organization). In any case, reduced working time standards, a special pay regime and certain limitations on labour guarantees apply to such employees. This is why the legislator has not included part‑time employees among the persons who may be reserved: reservation implies guarantees of job retention, which relate specifically to primary employees. A part‑timer has secondary employment, so from the system’s perspective he or she cannot be an object of deferment. Arguments “for” and “against”The main argument in favour of reserving part‑time employees is practical necessity. In wartime, companies often have to engage rare specialists who work part‑time. For example, doctors working in several clinics, accountants, auditors or IT consultants may perform critical functions for state or defence‑related enterprises. The loss of such an employee due to mobilization can effectively paralyse the institution’s operations. The arguments against are based on legality. Reservation rules are designed for core employees, because the state guarantees that they remain employed and continue to perform important functions at a specific enterprise. If a person works in several places, the question arises what exactly is being reserved — the person as such or their status with respect to one employer? Without a clear legal norm this may lead to a legal deadlock. Possible solutionsWithin the current legal framework, one practical approach is to convert a part‑time employee into a primary employee. The employer may agree this with the worker and amend the employment contract. Once the person’s status is changed to “primary place of work”, the company may include them in the reservation list. Another option is to conclude a civil‑law contract with the specialist if their involvement is critically important but the formal labour‑law reservation mechanism cannot be applied. Such a contract does not guarantee deferment from mobilization but allows cooperation to continue with lower legal exposure. In the longer term, the regulatory framework needs to be updated to allow more flexible regulation of labour relations under special conditions. In particular, a separate category of “functional reservation” could be introduced, where priority is given not to the formal status of the employee but to their role in ensuring critical processes. This would simplify procedures for specialists working in several organizations simultaneously. Practical tips for businessesAssess whether this particular part‑time employee is truly essential for maintaining production or operational safety.Consider whether it is legally possible to change their status to a primary employee.Check whether the company meets the Ministry of Economy’s criteria to be classified as critically important.Prepare a justification for the reservation request, clearly describing the employee’s role and the consequences of their mobilization.Comply with personal data protection requirements when preparing the documents. ConclusionAs of April 2026, the law does not allow reservation of part‑time employees, so businesses have to seek compromise solutions — primarily by transferring key specialists to primary employment and properly documenting their role in critical processes.If you have any questions or issues related to applying reservation rules during martial law or formalizing the status of a part‑time employee, please contact our lawyers — timely advice will help you avoid business risks. Author – Svitlana Krutorohova, attorney at the law firm “WINNER”. https://www.youtube.com/watch?v=N9Rdi6CWE1s