Ukraine Tax Agency Announces Deadlines for Filing CFC Reports

March 2, 2026, 5:00 AM UTC

The Ukrainian State Fiscal Service Feb. 25 announced the deadlines for filing controlled foreign corporation (CFC) reports for the 2025 reporting year. The announcement includes: 1) the March 2 deadline for resident legal entities to submit 2025 reports together with corporate income tax returns; 2) the May 1 deadline for resident individuals to submit 2025 reports simultaneously with annual individual income tax returns; 3) the Dec. 31 deadline to submit a full CFC report in cases where an abbreviated report was filed due to the delayed preparation of financial statements; 4) the requirement to notify the tax authorities within 60 ...

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