Legislative specificity
Foreign income (salary) gained by the citizens of Ukraine and taxed abroad is exempted from levies in Ukraine, in order to avoid double taxation, according to the provisions of the agreement for avoiding double taxation, the Main Directorate of the National Fiscal Service in Dnepropetrovsk oblast reports.
This income can be obligatory declared in Ukraine, at the same time an individual has the right, after submitting supporting documents, to include the taxes paid abroad to the amount of tax liabilities specified pursuant to the norms of the Tax Code of Ukraine. These documents should be translated from a foreign language with obtaining the apostille certificate, following the requirements set out in the agreement for avoiding double taxation that was concluded between Ukraine and Germany.
