Giving for a lease of real estate by a non-resident individual (foreigner) in Ukraine


Real estate owned by a non-resident individual is leased by him/her exclusively through a resident sole entrepreneur or resident legal entity (authorized persons) who performs the representative functions of such a non-resident individual on the basis of a written agreement and act as his/her tax agent in respect of such income.
Non-resident persons who violate these norms are considered to be tax evaders.
If a non-resident individual has a permanent/temporary residence in Ukraine (ie one who has a residence permit), the giving for a lease of real estate by such a non-resident individual is also carried out through a resident sole entrepreneur or resident legal entity (authorized persons), who acts as its tax agent in respect of such income.


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