Since the beginning of the full-scale invasion of Russia on the territory of Ukraine, thousands of citizens have been forced to leave the country, temporarily or permanently settling abroad. This has given rise to many questions regarding tax obligations and the obligation to declare property purchased or rented abroad. The National Agency for the Prevention of Corruption (NACP) provided clarification regarding the rules for submitting declarations in such cases.
Obligation to declare foreign real estate
Ukrainian legislation does not provide for exemption from the obligation to declare real estate abroad, even under martial law. In accordance with Part 1 of Article 46 of the Law of Ukraine “On Prevention of Corruption”, declarants must indicate in their declarations all information about real estate objects that:
- Owned by them or their family members.
- They are under lease or other right of use.
Simplified declaration during martial law
During the period of martial law, declarants may indicate in the declaration only the country, region or administrative unit where the real estate object is located, if:
- The real estate is or was the place of actual residence of the declarant’s family member.
- The declarant exercised the right to withhold the exact address due to martial law conditions.
However, after the suspension or cancellation of martial law, within 90 days, it is necessary to submit an updated declaration indicating complete information about the location of the object.
Display of real estate in the public register
According to NAZK information, only the name of the country where the real estate is located is publicly available. Confidential data, such as the exact address or coordinates, remains closed to public access.
Declarants are obliged to indicate real estate in the following cases:
- If it is owned by them or their family members on the last day of the reporting period.
- If they or their family members use housing abroad for more than 183 days per year or more than 30 days before the end of the reporting period.
- If they live in an apartment or house that is not their property, it is necessary to enter data about the owner of the property.
Documents required to fill out the declaration
Declarants must confirm the specified information with relevant documents, in particular:
- Documents on ownership (purchase agreement, certificate of ownership, extract from the real estate register).
- Documents certifying the identity of the owner.
- Lease agreements or other official documents confirming the right to use housing.
Deadlines for submission of declarations and responsibility
The annual declaration is submitted within the prescribed time frame – by April 1 of the year following the reporting year. During martial law, only the country of location of the property is allowed, but after its cancellation or termination, a full declaration must be submitted within 90 days.
Late or incomplete information about real estate can lead to administrative or criminal liability, so it is important to carefully follow the established declaration rules.
