Payment holidays for business in 2026 rest on Law No. 4340-IX: an entrepreneur whose 2021 annual income was under EUR 50 million, and more than half of whose security lies in an…
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In 2026 the annual income cap is 1,444,049 UAH for group 1 of the single tax, 7,211,598 UAH for group 2 and 10,091,049 UAH for group 3. The group 3 rate is…
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A legal review is worth having when a mistake would cost more than the check: before buying property, signing a large contract, entering a business or dealing with an inheritance. An express…
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On 28 August 2025 the Commercial Code of Ukraine ceased to have effect under Law No. 4196-IX, and contracts between businesses are now governed by the Civil Code. Contract templates citing Commercial…
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Since 28 August 2025 the Commercial Code has no force, and with it went Article 222 and its compulsory pre-action demand. A demand is now compulsory only where the contract or a…
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A lawyer is compulsory in criminal proceedings for especially grave offences, for minors and for people who do not speak the language of the proceedings (Art. 52 of the Criminal Procedure Code),…
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Four instruments allow the lawful use of someone else’s land: a lease, emphyteusis for agricultural purposes, superficies for building, and an easement for limited access. Emphyteusis and superficies over state or municipal…
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Land can be privatised free of charge once for each of six categories of use, and Article 121 of the Land Code sets the sizes: up to 2 ha for a private…
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The free privatisation of state and municipal land is suspended for the duration of martial law by subparagraph 5 of paragraph 27 of section X of the Land Code. The exceptions remain:…
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Restructuring does not reduce the debt by itself; it changes the schedule and the term for repaying it. For internally displaced people and residents of areas of hostilities the Law “On Consumer…
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