Tax & Legal Alerts
2025
Changes to currency restrictions
07 August 2025
Considering business feedback and the overall impact of currency restrictions on the economy, the National Bank of Ukraine (NBU) has introduced new easing measures. These include an extended period for dividend repatriation, expanded list of transactions allowed within the investment limit and additional incentives for businesses that provide financial support to the Armed Forces of Ukraine.
Measures against government interference in business activities
25 July 2025
By his Decree No. 538/2025 dated 21 July 2025, the President of Ukraine enacted the decision of the National Security and Defense Council of Ukraine (NSDC) introducing legal and organizational measures related to the moratorium on unjustified business inspections and interference by state bodies in business activities, and stimulating economic growth in Ukraine.
New rules for PPP
3 July 2025
The Verkhovna Rada has adopted the Law of Ukraine “On Public-Private Partnership” (PPP Law), which introduces amendments to the regulation of public-private partnership (PPP) and concession projects. The PPP Law will enter into force three months after its official publication.
Changes in currency restrictions
13 May 2025
The National Bank of Ukraine (NBU), based on the results of a survey conducted among servicing banks and in line with its Currency Restrictions Easing Strategy, has amended NBU Board Resolution No. 18 dated 24 February 2022.
Country-by-Country Report: which companies are required to submit it in Ukraine this year?
17 April 2025
For several years now, Ukrainian legislation has required the submission of the Country-by-Country Report (the “Report”). Previously, it was submitted only by groups whose parent companies are registered in Ukraine. Now this requirement is expanding, and this year a wider range of companies must submit the Report for 2024.
Ban on unacceptable AI practices in the EU
13 February 2025
Effective from 2 February 2025, certain provisions of the European Union Artificial Intelligence Act have established a list of unacceptable practices involving the use of artificial intelligence tools and prohibited their application.
Key changes to the tax legislation in 2025
16 January 2025
The summary of the main tax changes taking effect in 2025.
