During martial law, the state introduced a number of benefits and some countries that have sheltered refugees from Ukraine have started to provide them with cash payments.
However, such payments, according to Ukrainian domestic law, are subject to taxation - as income.
If one starts to look into the question of whether one has to pay taxes on such payments abroad, a number of questions arise. The reason for this is the peculiar tax practice in Ukraine.
Therefore, the citizens of Ukraine are in fact income tax payers but the obligation to pay such taxes rests with the entity that makes the payment to such a citizen.
- How do I pay taxes to "remote" workers working for Ukrainian companies while abroad?
- Who exactly will fall under the 'fiscal control'?
- Is it possible not to pay UTII during the martial law?
and other answers to a number of questions in the article by our Adviser Lawyer Andrei Timonov, which you can find at https://ubr.ua/finances/taxes/posobie-bezhentsa-yavlyaetsya-dohodom-kak-ne-popast-na-shtrafy-za-neuplatu-nalogov.