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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.

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