Ukraine:
Taxation of Non-Residents’ Personal Income
21 September 2010
Salans LLP
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On 14 June 2010, STAU issued Letter No. 6817/5/17-0716 and No.
11557/7/17-0717 on taxation of non-residents. As before, STAU has
taken the position that, for non-residents to obtain Ukrainian
residential status (and thus salary taxation at a 15% rate) they
must obtain a notification from the local tax authorities. The
grounds for such notification (permanent place of residence, centre
of vital interests, staying in Ukraine for more than 183 days per
year) must be confirmed in a documentary form. Non-residents
acquire Ukrainian residential status in the tax period (month) in
which such notification has been issued by the tax authorities and
they are treated as Ukrainian residents until the end of the tax
year
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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