News - Publications
On June 5, the team of AO "Dmitrieva & Partners" joined the XVIII KYIV CRIMINAL LAW FORUM
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.
Government Announces Changes to the Reservation System for Persons Liable for Military Service: What Businesses Should Expect
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.
Within the framework of the XVIII KYIV CRIMINAL LAW FORUM, a special Blitz Interview will take place!
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
On the partial easing of foreign exchange restrictions as of May 1, 2026
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.
On the occasion of the Holy Easter holiday, Dmitrieva & Partners extends its sincere greetings and best wishes!
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 necessity of submitting notification Form No. 20-OPP

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.

Is it necessary to file a report on CFC in the event of liquidation (dissolution) of a controlled company/loss of controller status?
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.
Automatic Exchange of Financial Information (CRS): What the Tax Service Sees and Why It Is Important for Ukrainian Business

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

Olha Dmytriieva included in the “Client’s Choice – 2026” ranking by Yurydychna Hazeta
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.
Financial monitoring in the activities of lawyers, advocates and accountants: legal requirements and practical consequences for business
When cooperating with lawyers, advocates or accountants businesses are increasingly faced with requirements to provide information on the ownership structure, ultimate beneficial owners, business purpose of transactions or origin of funds. Such requirements are often perceived as excessive, but they are a direct obligation of the subjects of primary financial monitoring established by the legislation of Ukraine.

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