Transfer of Assets to Charter Capital During Reorganization: VAT Implications and Tax Authority Clarification

• Transfer of assets to statutory capital during reorganization is not subject to VAT.
• Reorganization includes merger, accession, division, separation, and transformation of legal entities.
• Such operations involve changes in legal status, name, or organizational form, and may result in liquidation or continuation of the taxpayer.
• The transfer of property in these cases is not considered a taxable VAT event according to Ukrainian tax law.

Source: news.dtkt.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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