Which assets are subject to the one-time (special) declaration?

Press service of the State Tax Service of Ukraine, published 06 August 2021 at 13:36 Chapter: News

"Which assets are subject to the one-time (special) declaration?"

Assets subject to the one-time (special) declaration:

a) currency values… .. *;

b) real estate (land plots, residential and non-residential real estate).

For the one-time (special) voluntary declaration, real estate also includes objects of unfinished construction, which… .. *;

c) movable property,… .. *;

d) shares (units) in the legal entities’ property or in entities without the legal entity’s status, other corporate rights, property rights to intellectual property;

e) securities and / or financial instruments specified by the Law;

f) right to receive dividends, interest or other similar property benefits not related to the ownership of securities,… .. *;

g) other individual’s assets, including property, bank metals not placed on accounts, commemorative banknotes and coins, property rights belonging to declarant or from which the declarant receives or has a right to receive income under the property management agreement or other similar operation and does not pay owner of such property part of income due to the owner.

* More details in the full answer.

Read the full answer to the question here.  

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