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Ukraine
International Estate Planning Guide
Individual Tax and Private Client Committee
2023
Последний абзац о трастах: Therefore, a trust scheme in which the trustee becomes the legal owner of the trust property and holds the title of ownership for the benefit of the beneficiary cannot be set up under Ukrainian law, nor is it recognised in Ukrainian legislation, other than for the purposes of anti-money laundering and the controlled foreign companies’ rules. Notwithstanding the aforementioned, Ukrainian residents and citizens of Ukraine are not prohibited to set up foreign trusts, endow assets therein and act as a settler, protector or beneficiary of a trust (subject to currency control restrictions). Moreover, according to Ukrainian conflict of laws, foreign trustees may act in Ukraine under the authority conferred on them by a respective trust agreement governed by a foreign law.
Источник: канал @kznland