Buying real estate for foreigners in Ukraine
You can buy real estate for foreigners in Ukraine without any problems. However, there are a few important things to keep in mind. real estate market, and the acquisition of property with a further transfer of ownership reveals certain features that are typical for the respective country.

A distinction should be made between primary and secondary real estate markets. The primary market includes offers from developers and investors, that is, these are apartments
in new buildings and at home. Investments in construction in progress are also widespread. Here, service providers and sellers are predominantly developers. Intermediaries and brokers are rare here.

Under the "secondary market" refers to the property sold by the previous owners. In practice, almost always in the secondary market by sellers brokers and intermediaries are connected. In newspaper ads and real estate offers on the Internet, this is difficult to calculate immediately.

It depends on some provisions of Ukrainian civil law, family law, inheritance law, organization of registration and population, as well as proper procedural law. 

That is why the following points require detailed study before the acquisition of real estate:

actual property relations
ban on alienation
encumbrance of the property with hidden rights of third parties
features of sales contracts, which in Germany are usually the cause of the complete or partial invalidity of the document
in practice there are frequent deviations from legislative acts
incomplete or uninformative public registries
documents for an apartment that differ from reality, often this concerns reconstructions and actual measurements
greater contractual freedom, moreover, without distinguishing between merchants and non-merchants
special formal requirements
tax and legal aspects
tax aspects in relation to foreigners / non-residents
acquisition of real estate by legal entities / firms
construction and other administrative and legal norms
open accounts of official utilities
seizure / prohibition of alienation
In Ukraine, at the moment, foreigners are not allowed by law to acquire agricultural land. But, for example, foreigners can buy dwelling houses and land holdings belonging to them.

In addition, there are features in Ukrainian property law that, in relation to some objects, exclude the purchase under certain conditions.
Such transactions become invalid or subject to contestation.

In the process of acquiring real estate, representation by the buyer and seller is possible. Appropriate powers of attorney must be issued and
notarized. If the power of attorney was issued by a foreign notary, the document must be apostilled, the translation must be performed by a Ukrainian
translator in Ukraine with further notarization.

Tax issues and duties in real estate transactions in Ukraine
The taxes and fees due when buying a property depend on many factors. The following is a general overview of the legal provisions:

1. If the property has been owned by the seller for more than 3 years, and the buyer and the seller are Ukrainians, that is, residents,
the following fees:
1% - pension fund (withheld from the buyer)
1% - state duty (withheld from the seller)
2. If the property has been owned by the seller for less than 3 years, and the buyer and the seller are Ukrainians, that is, residents,
the following fees:
1% - pension fund (withheld from the buyer)
1% - state duty (withheld from the seller)
5% - income tax for individuals, which individuals pay based on the results of the official annual declaration (withheld from the seller)
1.5% - military tax (withheld from the seller)
3. If the property has been owned by the seller for less than 3 years and the seller is a foreigner (if the foreigner is a resident of Ukraine,
the amount of fees payable may be separately regulated by the financial department):
1% - pension fund (withheld from the buyer)
1% - state duty (withheld from the seller)
18% - personal income tax, which individuals pay based on the results of the official annual tax return
(withheld from the seller)
1.5% - military tax (withheld from the seller)
From this it is obvious that when foreigners acquire property in Ukraine, practically no special tax laws are applied to foreigners.
provisions. Only 1% of fees to the state pension fund.

Only when reselling property owned for less than 3 years, there are some differences. Ukrainian in this case pays 5% of income
tax. A foreigner is 18%.

If the property is sold after a 3-year period, income tax is not charged for payment, including when sold by foreigners.

Actually, this is the only significant difference in real estate transactions by Ukrainians and foreigners in terms of tax nuances.

The reason for this is to prevent speculative profit from entering the state treasury.

Often rumors that for tax reasons it is more expensive for foreigners to buy property in Ukraine, if not impossible, are not true.

In practice, it happens that the seller, especially in the secondary market, often insists on the division of due duties and taxes, or their
full transfer to the buyer.

There are no legal grounds for this, so it is a matter of agreements.

Required documents from a foreigner when buying property / selling property
To purchase real estate, a foreigner needs the following documents:

valid passport
translated and notarized in Ukraine translation of the international passport
identification code
Based on the application in the tax office, the code will be issued within a week. To do this, you need a valid passport with a translation, a certificate
registration, residence permit or similar documents are not required.

If the property is purchased on the basis of a power of attorney issued to a third party, it must be notarized. If such authorization is granted
by a notary abroad, here it must be apostilled.

If the seller of real estate is married at the time of the conclusion of the contract, the spouse must give their consent to the sale. It's the same rule
applies to foreigners. This is a feature of Ukrainian law on the regime of matrimonial property. Consent can be issued in person in the presence of a notary,
about which a corresponding note will be made in the contract of sale.

At the conclusion of the contract, you can provide a notarized statement of consent of the spouse. Spousal consent is not required if the couple has entered into
marriage contract, in connection with which such consent would be superfluous. When concluding a contract for the sale of real estate, the seller provides the notary with
relevant marriage contract.

Typical real estate purchase procedure / contract / property registration / payment
In the presence of a notary, the parties sign a contract for the sale of real estate. Common practice when buying real estate, especially housing,
also provides for the conclusion of a preliminary contract. In both cases, the notary certifies the contract of sale.

The sale and purchase agreement is registered in the state register. This results in a transfer of ownership. During registration, the notary checks
whether all the necessary fees and duties have been paid, whether the parties have the right to enter into a legal transaction, whether the encumbrance or rights apply to the object
third parties.

Unless otherwise agreed, payment is usually made directly at the time of conclusion of the contract. Basically, the following options are offered:

Opening an investment account and transferring an amount in foreign currency to this account from abroad, followed by the sale of foreign currency and transfer
to an investment account of funds in hryvnia (UAH) for further foreign investment;
Direct transfer of currency from abroad to a foreign currency account of a resident seller;
Cash payment at the bank and transfer to the seller's account, since cash payment is only allowed in amounts up to 50.000 UAH. At the same time, one should pay attention
Note that it is necessary to present a certificate of origin of funds. The upper limit of undeclared cash funds of foreigners,
imported to Ukraine is 10.000, - Euro.
In matters of payment, it is imperative to involve a lawyer who knows the industry, as the payment process often differs from the legal provisions described.

After that, you need to register / re-register contracts with utilities (for electricity, water), on payment for garbage collection and
other utility and operating expenses.

A representative can also handle re-registration.

Already at the conclusion of the contract of sale, it should be checked that there are no old debts in relation to utility bills for the apartment, since
public utilities will put forward claims in relation to covering the debt to the new owner, since the debt is tied to the corresponding object
real estate.

Documents required for concluding a contract for the sale of real estate
The documents required to complete a real estate purchase and sale transaction in Ukraine depend on the type of real estate (apartment, plot, house, commercial
real estate, residential real estate, etc.), forms of ownership of real estate, rights of use, encumbrances, rights of third parties and legal provisions / norms,
as well as other conditions that cannot be described in detail here.

In addition, the marital status of the buyer and seller, as well as the property regime of the spouses, play a role. Compilation of a detailed list, taking into account
all the nuances, it is possible only in each individual case. For example:

Preliminary agreement
a document confirming the ownership of the property
technical passport (not required)
seller's ID
Merchant ID
if necessary, identity card of the spouse of the seller
ID-code of the spouse of the seller
seller's marriage certificate
consent of the spouse of the seller (statement)
buyer's identity card, for foreigners - a passport, if necessary - a residence permit
Buyer ID
if necessary, marriage certificate
Buyer's spouse's ID
ID-code of the spouse of the buyer
consent of the spouse of the buyer (statement)
The consent of the spouse for the purchase and sale may not be required if an appropriate prenuptial agreement has been concluded.
In this case, a marriage contract must be presented.

Contract of sale
a document confirming the ownership of real estate
technical passport (optional)
seller's ID
Merchant ID
identity card of the spouse of the seller
ID-code of the spouse of the seller
seller's marriage certificate
the consent of the spouse of the seller (application), consent to sign the contract of sale can be given at the stage of consent to conclude a preliminary
contracts. In this case, the spouse does not need to come again.
buyer's identity card, for foreigners - a passport, if necessary - a residence permit
Buyer ID
if necessary, the buyer's marriage certificate
ID-code of the spouse of the buyer
consent of the spouse of the buyer (statement)
evaluation / expertise
certificate from the Bureau of Technical Inventory, BTI (at the request of a notary)
certificate in form -13 on the number of people registered in the apartment
The consent of the spouse for the purchase and sale may not be required if an appropriate prenuptial agreement has been concluded.
In this case, a marriage contract must be presented.

Operating expenses, recurring fees, taxes
Periodic, regular property taxes do not differ between Ukrainians and foreigners.

Real estate tax is due only if the area of ​​the apartment exceeds 60 m² and the area of ​​the residential building exceeds 120 m² and is paid annually.

The tax differs depending on the region and amounts to a maximum of 1.5% of the monthly minimum wage per m² of housing area. At the moment it's about 1,
- Euro per m² per year. The tax can be a maximum of 830,- Euro per property. (As of 1.1.2018)

Rental income tax
The tax on income from renting out housing is, as a rule, 18% of actually such income.

Moreover, for residents, non-residents, Ukrainians and foreigners, the income tax rate is 18%.

Organization of taxes by registering a company is also a possible option, while the amount of taxes may be reduced.