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If your company plans to enter Ukraine through a commercial branch (permanent establishment), recent tax developments deserve close attention. Recent guidance from the Ukrainian tax authorities and court practice may change the tax outcome of a common market entry structure…. MORE

For technology companies, the allocation of intellectual property rights is one of the central legal aspects when engaging IT specialists. In Ukraine, intellectual property rights to many products created within IT projects (in particular, original computer code, databases, programmes, graphic… MORE

In addition to flexible engagement models, the Diia City regime provides a structured legal framework for protecting business interests of IT companies, particularly in relation to confidential information and competition. Non-disclosure agreements (NDAs) Diia City residents may enter into non-disclosure… MORE

For technology companies operating in Ukraine, the way relationships with IT specialists are organised is a key legal consideration. This was also one of the central topics in the dialogue between the state and the IT sector during the development… MORE

As outlined in the previous posts, the Diia City regime provides a special legal and tax framework designed for IT businesses. However, access to these advantages is conditional upon meeting statutory eligibility criteria and maintaining ongoing compliance. Core eligibility criteria… MORE

Taxation is one of the primary reasons why technology companies consider operating under the Diia City regime rather than under the general corporate tax framework. At the corporate level, Ukrainian companies are generally subject to 18% corporate income tax (CIT)… MORE

For international technology companies entering Ukraine, the first structural decision is simple — how to establish a legal presence in the market. The most common vehicle for IT businesses is the Limited Liability Company (LLC). An LLC provides: Possibility of… MORE

Ukraine’s IT sector is one of the most significant tech hubs in Central & Eastern Europe. Over the past decade, Ukraine has evolved from an outsourcing destination into a mature technology ecosystem that includes R&D centres, product companies, and globally… MORE