Article 598 of the Civil Code of Ukraine (CCU) provides the parties to a contractual relationship with the right to agree on the termination of obligations under a contract, including by way of debt forgiveness (Article 605 of the CCU). Pursuant to this provision, an obligation is terminated as a result of the creditor releasing (forgiving/cancelling) the debtor from its obligations, provided that such release does not infringe upon the rights of third parties with respect to the creditor’s property.

Particular attention of the participants was attracted by a blitz interview with Oleksandra Yanovska, Judge of the Criminal Cassation Court within the Supreme Court, Doctor of Law and Professor.

The interviewer was Olha Dmitrieva — Managing Partner of AO "Dmitrieva & Partners", President of the Ukrainian Advocates' Association and curator of Law & Business Studio.

According to the Ministry of Economy of Ukraine, the Government has approved changes to the reservation system for employees liable for military service and to the criteria for determining critically important enterprises.

As of the publication date, the official text of the Cabinet of Ministers resolution has not yet been published. This analysis has been prepared based on the official announcement of the Ministry of Economy of Ukraine. The relevant changes will gain practical significance after the official publication and entry into force of the resolution.

The stated purpose of the changes is to improve the reservation system, increase the transparency of the deferment mechanism, and minimize potential abuses in determining enterprises as critically important for the economy and defense capability of the state.

Respondent:
Oleksandra Yanovska — judge of the Criminal Cassation Court within the Supreme Court, Doctor of Legal Sciences, professor

Interviewer:
Olha Dmytriieva — President of the Ukrainian Advocates' Association, curator of Law & Business Studio, managing partner of “Dmitrieva & Partners” Law Office, attorney

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.