Personal tax declaration worldwide: complex legal support by Interlegal
1 August, 2025
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Doing business worldwide and earning personal income in several jurisdictions – all this requires careful planning in terms of tax declarations, tax payment in one jurisdiction and tax enrollment in another one. Recently, our regular Client applied to Interlegal with such a request. The Client, a citizen and tax resident of one of the EU member states, conducts business activities in several countries, including Ukraine, where it owns several companies.
In 2024, the Client received income from Ukrainian companies in the form of dividends and sold a share in one of such companies. Received income shall mean income with a source of origin in Ukraine and shall be taxable in Ukraine. Therefore, the question arose: is it necessary to file a property declaration in Ukraine and how to declare such an income and to pay taxes?
First of all, Interlegal law team checked who shall be liable for tax calculation and payment: either the Client itself or its tax agent. Both the Client’s investment profit resulting from sale of a share in the Ukrainian company and possible tax calculation in Ukraine shall be the Client’s personal liability. However, in case of dividends, tax for a non-resident shall be calculated and withheld by the Ukrainian company itself as a tax agent.
In view of the aforesaid, our next step was to support the Client in drafting and submitting its personal declaration in Ukraine as tax non-resident. Also, Interlegal 65+ associated offices worldwide became an additional value for the Client. Our law team also facilitated drafting and submitting the Client’s personal declaration in its personal tax residence country. Special attention was drawn to the option of applying international tax treaties and tax enrollment in the Client’s residence country in respect of taxes it had previously paid in Ukraine.
Thanks to coordinated work between Interlegal law team and colleagues from associated offices, the Client declared in due time its income in several jurisdictions, with regards to requirements of local legislation and international tax treaties.
Interlegal law team led the project: junior lawyer Oleksandra Savielieva and managing attorney Dmytro Bondar, managed by partner Irina Voyevodina.
If you have any questions concerning personal taxation or declaration, as well as your business taxation both in Ukraine and abroad, Interlegal is ready to become your reliable tax advisor.
