Many Ukrainians are forced to stay abroad because of the war, some returned, others remained abroad, found not only shelter, but also work. Being a certain time in a foreign country, continuing to work, Ukrainians become tax residents of the country where they are, that is, they must pay taxes. About taxes that Ukrainians must pay, subject to taxation or double taxation – in the material TSN.ua
Ukrainians who stay for a long time in the countries where they moved after the Russian invasion, receiving a certain income, become tax residents of this country, – says lawyer Konstantin Solyar.
Who should pay taxes
If a Ukrainian citizen works
What kind of stay in the country is considered long, long-term for purposes of taxation?
Depending on the EU country in which Ukrainians are located, this period is from 90 to 183 days. In many countries, it is considered that if you stay in a country for more than 183 days, then you become its tax residents. In some countries, if the children went to a local school, 90 days a year are enough to obtain tax resident status. In the UK, for example, the more connections you have with a country (housing, family, work, etc.), the fewer days it takes to be there to be considered a resident. In Italy, registration of residence in the local municipality is sufficient to recognize a person as a tax resident.
Will double taxation be avoided?
Ukrainians who are abroad can be considered a resident in both Ukraine and the new country. In Ukraine, it is not enough just to be outside the country for more than 183 days to lose tax residency. In order to become a non-resident in Ukraine, you need to apply for a permanent residence abroad. Therefore, while living abroad as a refugee, Ukrainian citizens continue to be considered residents in Ukraine. Moreover, those citizens who were registered as individuals remain residents. That is, many Ukrainians fall under the status of residents of Ukraine and the country where they are located, that is, they have the status of a “double tax resident”. In this case, double tax treaties can come to the rescue. They usually regulate issues when competition arises between countries for a person as a resident. Ukraine has such agreements with many countries, including all EU countries, but they are very different and can be interpreted subjectively.
Acquiring residency is not the only basis for taxing the income of a citizen of Ukraine.
< h2>When you have to pay taxes
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