OMP Events


Taxation of
land transactions

or Tax dimension of the land market


9 Tarasivska st., 4th floor, Kyiv
9 Tarasivska st., 4th floor, Kyiv

Ladies and Gentlemen!

The main discussion of the land market is in the context of “allowed – not allowed”, inconspicuous tax nuances remain extremely important (especially for farmers). However, these tax nuances can be extremely painful overheads associated with buying and selling agricultural land.

Moreover, the VAT burden on the land market has appeared almost imperceptibly. And this is added to the already familiar PIT and military tax. Moreover, if the size of the personal income tax and military tax is more or less clear, then even the size of the VAT base is currently unclear.

Only one thing is clear – the main payers/sponsors will be farmers, unfortunately.

So, the experts of the Law Firm OMP are ready to clarify all issues for you and invite you to take part in the author’s webinar:

Taxation of land operations or tax dimension of the land market


Tax consequences (VAT!) of assignment of preemptive right:

1. calculation of the tax base;
2. options for VAT taxation of free and paid transfer of preemptive right;
3. options for minimizing (up to zero!) VAT liabilities (subject to the preservation of the preemptive right of the farmer).

Who pays and, more importantly, who does not pay taxes when purchasing land (PIT and military tax

1. benefits for personal income tax and military duty applicable to the sale of agricultural land;
2. options for minimizing taxation;
3. proposed changes to the PIT taxation and their impact on land market taxation;
4. personal income tax rates in the case of sale of agricultural land by citizens and non-citizens of Ukraine.

Tax consequences of different options for providing/receiving funds for land acquisition - optimal financing structures (loans, credits, premiums, one-time payments under leases and emphyteusis, gifts, dividends, sale of property, etc.).

Tax "minuses" of income from land lease.

SPECIAL UNIT. Tax audits 2021 (additional problems to the land market) or recipes on how to repel the desire of taxpayers to fill the treasury at any cost.

ATTENTION! BONUS! Tax "dimension" of different options for structuring land ownership/use - tax risks of creative contractual terms

taxation experts seminar land

Mykola Orlov

OMP Managing Partner, Attorney.

• "Best Lawyers 2020-2022" - noted Mykola among the best tax and agricultural experts;
• “The Legal 500 - EMEA 2019 - 2021” recommends as an expert in commercial, corporate, labor law and M&A;
• “Customer choice. TOP 100 lawyers of Ukraine "- repeatedly noted among the best legal experts of Ukraine.