Reporting on controlled foreign companies: what and when to submit in 2026

Press service of the State Tax Service of Ukraine, published 25 February 2026 at 14:16 Chapter: News

Controlling entities of controlled foreign companies, in 2026, must submit reports for the reporting year 2025 within clearly defined deadlines: legal entities by March 2, individuals by May 1.

Reporting obligation is provided for by Article 39² of the Tax Code of Ukraine and applies to Ukrainian legal entities that are recognized as controlling entities in relation to controlled foreign companies.

Key terms:

- For legal entities: report for 2025 is submitted by March 2, 2026 together with the income tax declaration.

- For individuals: report on controlled foreign companies for 2025 must be submitted by May 1, 2026 simultaneously with the annual property status and income tax declaration.

- Full report (if a shortened form was submitted): if a shortened form is submitted due to the inability to prepare financial reporting on controlled foreign companies on time, full report must be submitted by December 31, 2026 (based on the results of 2025).

- Notification of changes: every acquisition, change in a share or termination of control over controlled foreign companies must be submitted to the State Tax Service within 60 calendar days.

Certified copies of financial reporting on controlled foreign companies must be attached to the report.

Report is submitted separately for each controlled foreign company.