New Rules for Taxpayers in Ukraine: Understanding Connected Persons

May 12, 2026 · WOWERI

The Ukrainian tax authority has clarified the rules for connected persons. This change affects the scope of taxpayers' obligations.

Introduction

The Ukrainian tax authority has published clarifications on the rules for connected persons. This change has a direct impact on the scope of taxpayers' obligations. According to the new rules, the status of connected persons is determined based on the relationships between individuals and legal entities.

Connected Persons Rules

The connected persons rules apply to taxpayers who are in relationships of ownership, management, or control. This includes relationships between individuals, between individuals and legal entities, and between legal entities.

Impact on Taxpayers' Obligations

The status of connected persons has a direct impact on the scope of taxpayers' obligations. Taxpayers who are in connected relationships must provide additional information in their tax returns. This includes information about income, expenses, and assets of connected persons.

Conclusion

The new rules for connected persons in Ukraine are important for taxpayers. They should carefully review the new rules and provide the necessary information in their tax returns to avoid penalties and fines.

Source: biz.ligazakon.net