Tatiana I. Zamorska  Is the 30% Tax on the Sale of Immovable Property in Ukraine by Non-residents Discriminatory?

The aim of this article is to draw the attention of foreign individuals (non-residents) who own immovable property in Ukraine and intend to sell it some day. As it turns out in practice, when selling their apartments, non-residents have encountered a strong stance on the part of the Ukrainian tax authorities, who are insisting on the application of a double (i.e. 30%) personal income (PIT) tax rate on relevant sales transactions…

If you want to get access to UJBL articles, please click here.