{"id":25977,"date":"2025-09-24T10:42:30","date_gmt":"2025-09-24T07:42:30","guid":{"rendered":"https:\/\/kmp.ua\/?p=25977"},"modified":"2025-09-30T10:00:08","modified_gmt":"2025-09-30T07:00:08","slug":"additional-capital-in-ukrainian-tovs-llcs-is-it-now-easier-or-harder-for-tax-purposes","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/analytics\/exclusive\/additional-capital-in-ukrainian-tovs-llcs-is-it-now-easier-or-harder-for-tax-purposes\/","title":{"rendered":"Additional capital in Ukrainian TOVs (LLCs): Is it now easier or harder for tax purposes?"},"content":{"rendered":"<p>Recently, the Law on Limited and Additional Liability Companies has been amended:<\/p>\n<ul>\n<li>companies can now provide in their charters for the creation of additional capital from participants\u2019 contributions, separately from the share capital.<\/li>\n<\/ul>\n<p>But what about the tax implications? For now, there seem to be more questions than answers.<\/p>\n<p>The full version of the article is available in Ukrainian\u00a0<a href=\"https:\/\/kmp.ua\/uk\/analytics\/exclusive\/additional-capital-in-ukrainian-tovs-llcs-is-it-now-easier-or-harder-for-tax-purposes\/\" target=\"_blank\" rel=\"noopener\">by the link<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u041d\u0435\u0449\u043e\u0434\u0430\u0432\u043d\u043e \u0434\u043e \u0417\u0430\u043a\u043e\u043d\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u00ab\u041f\u0440\u043e \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430 \u0437 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u043e\u044e \u0456 \u0434\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u044e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044e\u00bb (\u0434\u0430\u043b\u0456 \u2013 \u0417\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0422\u041e\u0412) \u0431\u0443\u043b\u0438 \u0432\u043d\u0435\u0441\u0435\u043d\u0456 \u0437\u043c\u0456\u043d\u0438, \u044f\u043a\u0456, \u0437\u0432\u0430\u0436\u0430\u044e\u0447\u0438 \u043d\u0430 \u0457\u0445\u043d\u0456\u0439 \u043a\u043e\u0440\u043e\u0442\u043a\u0438\u0439 \u0437\u043c\u0456\u0441\u0442, \u0434\u043b\u044f \u0437\u0440\u0443\u0447\u043d\u043e\u0441\u0442\u0456 \u043c\u043e\u0436\u043d\u0430 \u043d\u0430\u0432\u0435\u0441\u0442\u0438 \u043c\u0430\u0439\u0436\u0435 \u043f\u043e\u0432\u043d\u0456\u0441\u0442\u044e \u044f\u043a \u0437\u043c\u0456\u0441\u0442\u043e\u0432\u043d\u0443 \u0447\u0430\u0441\u0442\u0438\u043d\u0443 \u2013 \u0432\u0438\u0442\u044f\u0433 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u0443 \u2116 4564-IX \u0432\u0456\u0434 31 \u043b\u0438\u043f\u043d\u044f 2025 \u0440\u043e\u043a\u0443: \u00ab\u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u00ab\u041f\u0440\u043e \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0437\u043c\u0456\u043d \u0434\u043e \u0441\u0442\u0430\u0442\u0442\u0456 12 \u0417\u0430\u043a\u043e\u043d\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 [&hellip;]<\/p>\n","protected":false},"author":16069,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[94,96,132],"class_list":["post-25977","post","type-post","status-publish","format-standard","hentry","category-exclusive","tag-podatky","tag-inshi-podatkovi-pytannya","tag-podatok-na-prybutok"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25977"}],"collection":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/users\/16069"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/comments?post=25977"}],"version-history":[{"count":11,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25977\/revisions"}],"predecessor-version":[{"id":25995,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25977\/revisions\/25995"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=25977"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=25977"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=25977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}