+ Word must be in search result. - Words must not be in search result. * Word start/end on characters before/after symbol. ""Words in quotes will be searched as phrase.

 

Additional capital in Ukrainian TOVs (LLCs): Is it now easier or harder for tax purposes?

author: Alexander Minin

24 September, 2025 Exclusive

Recently, the Law on Limited and Additional Liability Companies has been amended:


  • companies can now provide in their charters for the creation of additional capital from participants’ contributions, separately from the share capital.


But what about the tax implications? For now, there seem to be more questions than answers.

The full version of the article is available in Ukrainian by the link.

 

Full text is open only for the subscribers.

Views 804

SIMILAR POSTS

Documents during tax audits vs. evidence in tax disputes 31 October, 2025    306

Alexander Minin and Yuliia Kryvomaz spoke at the XIV Tax Forum of the Ukrainian Bar Association 31 October, 2025    215

Triple reduction in tax assessments and a cancelled tax notice – a big win for our agribusiness client 24 July, 2025    267

Tax authorities’ requests abroad: taxation risks in transactions with non-residents 06 May, 2025    902

Documents from territorial recruitment centers, tax authorities, or customs are sent by post but not actually delivered: How this can cause problems for the recepient 14 March, 2025    1933

The Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports has entered into force for Ukraine: Implications for participants of MNE groups in Ukraine 07 November, 2024    997

Where to find the true law? OR
How to determine valid provisions of the Tax Code at the particular time period?
19 January, 2024    1767

Alexander Minin delivered report in the XII Tax Forum of the Ukrainian Bar Association 28 September, 2023    1139

“Massive” requests regarding application of the 30% adjustment on corporate income tax. What is wrong and what to do? 03 August, 2023    3104

Is a taxpayer entitled to submit to the court documents, which were not previously provided to the tax authority, and is there a ground for the court to disregard these documents? 15 May, 2023    4830

The status of “risky”: To appeal or not to appeal? 23 November, 2022    10669

The tax authorities will not pay a court fee when applying to the court for recovering a tax debt and Unified Social Contribution debt 08 November, 2022    8087

Comment