The Ukrainian test
Under TCU Art. 14.1.213, you are resident if you have a place of residence in Ukraine. If you also have a home abroad, the questions become: which home is permanent, then where your centre of vital interests lies, then whether you spent 183 days or more in Ukraine in the year, and only then nationality. Family living permanently in Ukraine or registration as a business is a sufficient, though not exclusive, condition for a Ukrainian centre of vital interests.
What the tax authority looks at
For day counts, Ukrainian tax authorities have accepted passports, immigration cards, border-service records, and residence documents.
What your home country may say
Germany keeps residency where you maintain a home you use; the UK applies the Statutory Residence Test; Poland and Spain apply 183-day and centre-of-interest tests. You can be resident in two places at once.
When positions collide
The applicable double tax treaty decides treaty residence: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement. The two authorities may initially reach different conclusions.
You should also take into account the U.S. rules on taxing citizens and the text of the treaty between Ukraine and your country — this article does not cover them in detail.
Practical steps
- Map where your homes are and who lives in them.
- Note where you work and whether you hold a FOP.
- Keep border-crossing records.
- If you hold foreign accounts or companies, check your Ukrainian reporting duties.
Read more in the guide. Related: 183 days in Ukraine, Treaty tie-breaker.
