International Assignment Solutions

To maintain their positive reputation, companies not only have to comply with all of the requirements of the tax law, but must encourage their personnel to do so as well. It is extremely important in Ukraine because it is the obligation of individuals to declare their foreign source income (including employment) by filing annual personal income tax returns.

The International Assignment Solutions group (IAS) of PwC Ukraine is uniquely qualified and includes specialists that have extensive knowledge and experience in the areas of personal income taxation, social security and migration / residency and work in Ukraine. In addition, as part of an international network of firms in more than 150 countries, we can provide the services you require not only in Ukraine, but also abroad.

Currently more and more Ukrainians leave Ukraine for international assignments. It is necessary to remember that even if they work and reside abroad, they may still have Ukrainian filing and tax payment obligations. We can assist such outbound assignees with the analysis of their Ukrainian tax return filing obligations, as well as with their tax compliance. Moreover, we will be glad to assist with the preparation of their tax returns, making Ukrainian pension contributions, assistance with utilising reliefs under an applicable double tax treaty, obtaining supporting documents for this and other related services.

IAS works in close relationship with clients to offer practical, multi-disciplined approaches to the increasingly complex challenges facing businesses and provides solutions related to any of assignees’ issues, minimising risk and offering opportunities to save costs.

Our services

We provide services for international corporations, Ukrainian companies and individuals to meet regulatory obligations.

1. Tax advice

We cover the following areas that impact individuals:

  • Personal income tax legislation ;
  • Optimisation of tax consequences for cross-border moves, including analysis of Double Tax Treaties and personal income tax consequences in different jurisdictions;
  • Employment legislation;
  • Equity based plans (e.g. stock option plans);
  • Social security matters and pension issues (e.g. voluntary pension contributions);
  • Interpretation of Totalisation (Social Security) Agreements;
  • Structuring Provision of Personnel Agreements (PPA) and secondment agreements, as well as assistance with their implementation;
  • Tax consequences of transactions with real estate / vehicles and other assets.

2. Tax planning

  • Planning short- and long-term assignments to and from Ukraine;
  • Developing tax effective employment structures for Ukrainian and foreign employees;
  • Structuring agreements/contracts with expatriates;
  • Structuring compensation packages.

3. Tax Compliance

Core services:

  • Preparation and filing of tax declarations
  • We assist with the preparation of the annual / departure tax return, including computation of an individual’s personal income tax liability. We also advise on methods of tax payment and review tax assessments issued by the tax authorities.

  • Post-arrival and Pre-departure tax briefings
  • The initial meeting with an expatriate is devoted to a brief discussion of the current Ukrainian personal income tax requirements and the provision of initial advice on individual tax planning. The departure meeting is dedicated to a discussion of the expatriate’s final Ukrainian income tax liabilities and requirements, as well as individual tax planning.

Additional tax services:

  • Tax registration – obtaining a tax ID number, re-registration upon changing address in Ukraine
  • Application for tax resident status – annually
  • Application for confirmation of tax resident status for Double Tax Treaty purposes
  • Assistance with preparing documents for claiming benefits under an applicable Double Tax Treaty
  • Tax assessment review
  • Assistance with personal income tax payment
  • Assistance with obtaining confirmation of taxes paid in Ukraine
  • Full assistance in dealing with the tax authorities to ensure all issues are resolved promptly and completely during an expatriate’s tax administration audit Additional social security services
  • Preparation of documents necessary to register an individual for voluntary pension insurance
  • Assistance with obtaining confirmation of pension and social security contributions made in Ukraine
  • Additional currency regulation services:

    • Assistance with obtaining individual licences from the National Bank of Ukraine for foreign investments and for operating accounts abroad

    For the purpose of accelerating our cooperation with other regions and making such cooperation more effective, we make use of the global intranet network “PwC Global Office” and secure website “MyTaxes”, allowing all information to be shared online. Through this network and website, PwC Ukraine is able to communicate flexibly with clients and other PwC offices.

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