By Resolution of the Board of the National Bank of Ukraine No. 43 dated April 23, 2026, “On Amendments to Resolution of the Board of the National Bank of Ukraine No. 18 dated February 24, 2022” (hereinafter – the Resolution), which entered into force on April 25, 2026, the existing foreign exchange restrictions have been partially eased.

Easter symbolizes rebirth, hope, and the victory of good. May these values be reflected in your endeavors, decisions, and achievements. We wish you peace, stability, inner strength, and confidence in the future. May law, justice, and wisdom prevail in every matter, and may partnerships be built on trust and mutual respect. With respect and best wishes, Dmitrieva & Partners

The submission of notification Form 20-OPP is предусмотрено by paragraph 63.3 of Article 63 of the Tax Code of Ukraine, according to which a taxpayer is obliged to:

• register with the relevant controlling authorities at both the primary and non-primary place of registration;

• notify the controlling authorities at the primary place of registration about all taxable objects and objects related to taxation in accordance with the procedure for registering taxpayers.

A controlled foreign company (hereinafter referred to as CFC) is any legal entity registered in a foreign state or territory that is recognized as being under the control of an individual resident of Ukraine or a legal entity resident of Ukraine. A controlling entity is an individual or legal entity resident of Ukraine that is the direct or indirect owner (controller) of a CFC.

What is CRS and why is it implemented

CRS (Common Reporting Standard) is an international standard for the automatic exchange of financial information, approved by the Council of the Organization for Economic Cooperation and Development (OECD) on July 15, 2014

Yurydychna Hazeta has published the results of its annual ranking study “Client’s Choice – 2026. TOP-100 Lawyers of Ukraine”, as well as the TOP-30 list “Influence and Leadership”, which are formed based on client evaluations, professional reputation, and lawyers’ contribution to the development of the legal market.