The introduction of the Diya City legal regime has become one of the key elements of Ukraine’s state policy on digital transformation. The main objective is to create a stable, transparent and attractive environment for conducting business in the information technology sector. This objective is achieved, in particular, through the improvement of tax mechanisms, the simplification of regulatory procedures, the reduction of the administrative burden on businesses, and the introduction of clear and predictable rules governing interaction between the state and business entities.

The procedure for registering as a Diya City resident is fully digitalised and is carried out by submitting an application via the Diya portal.

The first stage of the registration procedure involves authorisation using a qualified electronic signature by the company director or another authorised person.

The second stage involves confirming the details of the applicant legal entity: name, EDRPOU code, and registered address. It is also necessary to confirm that the company meets the incompatibility requirements and other requirements for a Diya.City resident.

At the third stage, if required, it is possible to opt for registration under ‘start-up’ conditions. Please note that this option allows for a temporary exemption from the criteria regarding the average number of employees and the average amount of remuneration paid. It is also possible to immediately apply to switch to capital gains tax instead of corporation tax.

At the final stage, the application must be signed with the same qualified electronic signature used for authorisation.

Grounds for rejecting the application:

• the application contains inaccurate or false registration details of the legal entity;
• there is no information in the Unified State Register regarding the applicant’s state registration as a legal entity;
• no confirmation has been provided regarding the absence of circumstances that would prevent the acquisition of resident status;
• there is no assurance that the company meets the residency criteria established by law;
• the person submitting the application has not duly confirmed their authority to act on behalf of the applicant;
• there is no information in the Unified State Register regarding the authorised person submitting the application;
• the applicant withdraws the application or requests its return before a decision is made following consideration.

Grounds for refusal to grant Dія.City resident status

The competent authority may refuse to grant Dія.City resident status if the following circumstances are established:

• the company does not carry out activities which, in accordance with the law, fall within the scope of qualified activities of Dія.City residents;
• there are circumstances (anti-criteria) regarding the applicant that preclude the possibility of acquiring resident status;
• the legal entity submits an application as a start-up but does not meet the statutory requirements for start-ups;
• the application or accompanying documents contain inaccurate or incomplete information;
• the 12-month period established by law has not elapsed since the company lost its Diya.City resident status.

Application processing time and decision-making procedure

Applications for Dія.City resident status are processed within ten working days of receipt by the authorised body. If the company meets the requirements established by law, a decision is made to grant Diya.City resident status. Information about such a resident is entered into the Diya.City Register of Residents, and the applicant is sent a corresponding notification via their personal account on the Diya portal and to the email address provided when submitting the application.

Legal services for obtaining Diya.City resident status

You can become a Diya.City resident provided you comply with the requirements established by Ukrainian legislation and properly prepare the required documents. Our Ukrainian Law Firm provides a full range of legal services for companies seeking to obtain Diya.City resident status. An experienced lawyer in Ukraine, together with our team of solicitors and legal practitioners in Kyiv, will analyse your company’s activities, prepare the necessary documentation, guide you through every stage of the registration process, and assist in obtaining Diya.City residency. We provide professional legal services for IT companies, start-ups, and technology businesses, ensuring reliable legal support at every stage of the process.

What is Diya.City and for whom was this legal regime created

Diya.City is a special legal regime for entities in the IT industry, introduced in Ukraine with the aim of stimulating the development of the digital economy and enhancing the competitiveness of the domestic technology sector. The regime provides for special conditions for conducting business activities and offers residents a range of tax, corporate and labour tools designed to support and scale up IT businesses.

Who can become a Diya.City resident in 2026

As before, in 2026, companies planning to acquire resident status will still have the option to obtain residency both on general grounds and under ‘start-up’ conditions.

Key requirements for obtaining Diya.City resident status

A comprehensive list of requirements is set out in Article 5 of the relevant law.

First and foremost, the legal entity must be registered under Ukrainian law and:

Requirements regarding the company’s activities

Carry out one or more activities related to the IT industry. These include, among others: computer programming, consultancy on IT matters, the publication of computer games, etc.

Requirements regarding the average remuneration of specialists

The average monthly remuneration of hired employees and gig specialists, starting from the calendar month following the calendar month in which Diya City resident status was acquired, shall be no less than the equivalent of 1,200 euros at the official hryvnia-to-euro exchange rate set by the National Bank of Ukraine as of the first day of the relevant calendar month.

Requirements regarding the number of employees and gig specialists

The average number of employees and gig specialists of a legal entity (where applicable) at the end of each calendar month, starting from the month following the calendar month in which the legal entity acquired Diya City resident status, shall be no fewer than nine persons.

Requirements regarding the company’s revenue structure

The amount of a legal entity’s qualifying revenue received during the first three calendar months following the calendar month in which the legal entity acquired Diya City resident status must be no less than 90 per cent of its total revenue for that period, and the amount of qualifying income received for each calendar year of residence in Diya City must be no less than 90 per cent of the legal entity’s total income for the same period (where total income is available).

Restrictions on acquiring Diya.City resident status

With regard to a legal entity, there are no circumstances specified by other provisions of the relevant law. For example, the company is in the process of being wound up, has been declared bankrupt, or is engaged in the organisation of gambling.

Diya.City resident under the ‘start-up’ scheme

When it comes to obtaining residency under ‘start-up’ conditions, the state offers a specific grace period. This means that such a resident is entitled, no later than 31 December of the year following the year of registration as a resident, not to comply with the two requirements set out above, namely:

• requirements regarding the average monthly remuneration;
• the requirement regarding the average number of employees.

Advantages of the start-up regime in Diya.City

So, if you intend to register your company as a Diya.City resident in 2026, bear in mind the choice: to register under ‘start-up’ terms or under general terms. The ‘start-up’ option entitles the company not to comply with certain requirements, whilst fully enjoying the benefits of the Diya.City legal regime.

If your company plans to obtain Diya.City resident status, it is important to check in advance that you meet all legal requirements and to prepare the necessary documentation correctly. Our law firm provides comprehensive legal services for IT businesses, start-ups and technology companies, supporting clients at every stage of joining Diya.City. An experienced lawyer in Kyiv will help you assess the legal risks and prepare the necessary documentation, whilst a solicitor in Kyiv will ensure proper support throughout the procedure for obtaining resident status. In addition to legal support, we also provide accounting services for Diya.City residents, including tax planning, bookkeeping and advice on the application of the special tax regime.

Portugal is a small country in Western Europe which, however, frequently features in searches as a desirable destination for migration.

Indeed, the country can easily win you over with its endless beaches, pleasant climate, delicious cuisine and friendly locals. However, when it comes to moving there, it is worth considering the practical aspects of such a decision.

After all, many things that are taken for granted in your home country will need to be built from scratch in another country, and it is worth starting to think about them as early as the planning stage.

So, this article will not only be about the charms of Portugal, but also about migration in practice.

If you are currently considering which country to move to, we hope our advice will help you make a decision and take the next step.

So,

STAGE 1 – choosing a country for your future home

Why are people so drawn to Portugal?

1. An EU country within the Schengen Area, it offers its residents greater opportunities to travel and explore other options for living.
2. One of the main factors for many migrants with families, and especially Ukrainians, is safety. Most describe Portugal as a peaceful country with a non-confrontational population and a relatively low crime rate.
3. A southern yet mild climate and a wealth of leisure opportunities – beaches for swimming and surfing, mountains, lakes, nature tourism, wine and food tourism, and a multitude of retreats and spa facilities.
4. Relatively simple and straightforward naturalisation procedures, with the prospect of obtaining permanent residence and citizenship after a specified number of years.
5. Foreign-friendly – locals are non-confrontational, tolerant and loyal towards foreigners, and English is widely spoken.
6. Access to free healthcare and educational institutions.
7. ‘Humane’ bureaucracy – in Portugal, the work of officials is less formalised, so they can often approach problems on a case-by-case basis.

STAGE 2 – choosing the basis for obtaining residency

One of the advantages of migrating to Portugal is the fairly wide range of grounds that can be used to obtain the right to reside.

Broadly speaking, these can be divided into three groups: Ukrainians now also have the option to apply for temporary protection status.

1. Family ties. This group includes applications for legalisation from family members of Portuguese citizens or residents (primarily spouses, children, and sometimes parents).
2. Employment ties. Employees of Portuguese companies, private entrepreneurs registered in Portugal, owners of businesses registered in Portugal, or investors are eligible to apply for a migration visa and residence.
3. Income from a source abroad. This group includes individuals who receive passive income or work remotely (Nomad).

When choosing a basis for obtaining residency, we advise you to consider the stability of that basis, as otherwise difficulties may arise with renewing your right of residence.

STAGE 3 – choosing a place of residence

Having a place of residence (accommodation) is a mandatory requirement for applying for residency.

However, changing your place of residence will not be a problem for your migration process. As practice shows, the vast majority of foreigners change their accommodation during their first year of residence in the country, opting for cheaper options, more convenient areas, or places with a more comfortable climate.

Of course, the best option is to visit the country, travel around, and choose the most comfortable place to live, but this isn’t always possible.

That’s why we recommend researching the specifics of your future place of residence in advance:

• Decide on the region – south or north, near the ocean or near major cities;
• If you have children, find out about the availability of universities, schools or nurseries in the town or nearby, and international schools if you are considering education in English.
• If there are elderly people or those with special medical needs in the family – it is advisable to choose areas with good access to medical facilities.
• If the purpose of the move is work – it is advisable to look for accommodation nearby; transport links can be checked using apps such as Google Maps.

 

STEP 4 – gathering documents and submitting an application for a migration visa or residence permit

The specific list of documents and the requirements for their preparation depend significantly on the grounds for obtaining a visa or a temporary residence permit in Portugal.

However, you will always need the following documents: Also, depending on the type of residence permit and where you apply, you may be required to provide employment contracts, tickets to Portugal (or return tickets), educational qualifications, tax certificates, and other documents.

1. A valid passport
2. An apostilled and translated certificate of good conduct from your country of origin and residence;
3. Proof of the source and amount of income (in most cases, this must be at least the minimum wage in Portugal – for 2026, this is €920 per month).
4. Proof of residence in Portugal.
5. Health insurance.

It is worth noting that currently the list of grounds for obtaining residency directly in Portugal is very limited and requires a certain degree of established ties in the country; therefore, for most foreigners, the most reliable (and often the only available) option is to obtain residency by first obtaining a migration visa (Class D visa).

STEP 5 – Obtaining a visa and moving to Portugal

If your visa application has been approved, you will receive a migration visa, which is usually issued for a period of 4 months. You can then travel to Portugal, submit an application to AIMA and await an appointment to provide biometric data for your residence permit.

If your application could have been submitted in Portugal, you submit your documents directly to AIMA, bypassing the visa application stage.

Usually, the whole process takes at least 8 months, but in practice it often takes 10 months or even over a year. It is therefore worth bearing this in mind when initially renting accommodation and when planning the other stages of your move.

The success of each case depends largely on the quality of the documentation, as most visa refusals are procedural and based on the absence of required documents or their incorrect preparation. We therefore recommend seeking assistance from lawyers in Portugal.

Furthermore, immigration authorities have recently placed great emphasis on preventing fraudulent visa applications, so we recommend using only genuine grounds for obtaining a visa or residency.

Final notes that we advise everyone to review before starting the immigration process.

Portugal can truly win you over, and many people, after moving there, begin to appreciate its lifestyle, climate and atmosphere

At the same time, it is worth understanding that everyone is different, with different goals and preferences, so we wish to warn our readers about certain aspects that may prove problematic for some.

So, think carefully about your decision to move to Portugal, or plan preliminary trips to test your decision, if the following facts are important to you:

1. Forget about ‘same-day’ Portugal is a laid-back country, and this applies to the Portuguese themselves. Everything will get done, but perhaps not as quickly as you might like. Many services, particularly those aimed at foreigners, may work to meet specific requirements, even going the extra mile, but generally speaking – get used to waiting, or plan everything well in advance.
2. Clear rules governing the work of official or state bodies and banks certainly exist, but Portugal is a country where the ‘human factor’ plays a major role. It matters greatly who exactly you approach and who will handle your request. You may receive radically different results from the same institutions in different locations, or from different staff members within the same institution.
3. Issues regarding renting accommodation. Accommodation in Portugal is quite expensive, but on top of this comes the hassle of finding a place to live if you are a foreigner (in which case, the property may turn out to be ‘already booked’, or the deposit may be as high as 6–12 months’ rent).
4. There are companies that specialise in letting property to foreigners (very often with Chinese or Russian owners), and in such cases, prices may be above market rates, and the security deposit is very often not returned (on the assumption that the foreign client will not go to the trouble of a legal process, which is also lengthy and costly).
5. Moving to Portugal with the aim of finding work is not the best option. Salaries in Portugal are relatively low, whilst the cost of living, particularly if you’re renting, is quite high. It’s best to either have a job offer already in hand, with a clear understanding of your future income and expenses, or to have a stable income from another country (passive income or remote work).
6. Portuguese people find it quite difficult to form social bonds with foreigners. So if you can’t imagine life without socialising with friends, you’ll most likely find yourself in the company of other expats.
7. Portugal’s climate can be seen as both a blessing and a curse. In the south, it is very hot in summer, and there can be sandstorms from the Sahara. Swimming in the ocean will not be enjoyable for those who prefer warm water. Homes in coastal areas are generally prone to damp and very often suffer from mould. So you may find yourself living in a southern country and spending a significant amount on heating, simply to maintain a comfortable environment in your home.
8. The Portuguese public healthcare system can involve months of waiting for an appointment with the right specialist. Therefore, it is very common to take out private health insurance to ensure you can receive prompt medical care when needed.

 

Conclusion

Portugal is a country that really has a lot to offer, but only to those who not only dream but also plan.

When writing this article, we deliberately avoided an overly ‘promotional’ tone. We are ready to inspire you to move and to help with advice or support; however, we would like your choice to be a fully informed one.

In our opinion, an informed choice is one based not only on expectations, but also on understanding. And with this approach, the chances of building a happy life in a new country increase significantly.

From 2025, the rules governing private enterprises in Ukraine have changed. This was prompted by the repeal of the Commercial Code of Ukraine and the entry into force of Law of Ukraine No. 4196-IX ‘On the Specifics of Regulating the Activities of Legal Entities of Certain Organisational and Legal Forms During the Transition Period and Associations of Legal Entities’, which was adopted on 9 January 2025, came into force on 28 February 2025, and implemented on 28 August 2025. It was from this date that the three-year transitional period began, which will last until 28 August 2028.

For owners of private enterprises, this is not a technical change or a mere formality. Following the launch of the new regime, the old approaches that have been applied to private enterprises for decades are gradually being phased out. In practice, this means that business owners should already be reviewing their corporate model, statutory documents and the way the company is managed. One of the most straightforward and practical solutions for such a transition is to convert a private enterprise into a limited liability company.

The legislator has provided a transition period precisely to allow businesses time to calmly restructure their documents and organisation without leading to disputes, deadlocks or corporate uncertainty.

If you need to reorganize a Private Enterprise into an LLC, contact our lawyers in Kyiv we will help you handle the process quickly, professionally, and without unnecessary risks.

 

What exactly has changed for private enterprises (hereinafter referred to as PEs)? 

The key change is that the PE model no longer appears to be a stable and self-sufficient organisational and legal form for the future. In professional guidance for businesses, the transitional regime is interpreted as follows: during the period up to 28 August 2028, private sector enterprises must bring their articles of association and internal documents into line with the new regulations, and after this deadline, the provisions of Law of Ukraine No. 2275-VIII of 6 February 2018 ‘On Limited Liability and Additional Liability Companies’ (hereinafter referred to as the ‘Law on LLCs’) will apply to their activities, and any provisions of the articles of association that conflict with it will cease to apply. The LLC Law remains in force and has been in effect in its current version since 1 January 2026.

That is why, for many sole traders, the question is no longer: ‘Will anything change?’, but rather: which transition format to choose and when to do so without unnecessary losses.

If the business effectively operates as a traditional private company with one or more owners, conversion to an LLC is usually the most predictable option.

There are four dates in this context that are of practical significance, and it is important to remember them and not miss them:

• 09/01/2025 – Law No. 4196-IX was adopted;
• 28 February 2025 – the law came into force;
• 28 August 2025 – the law was implemented;
• 28 August 2028 – the end of the three-year transition period.

For businesses, this means one simple thing: there is no longer any point in putting things off ‘until later’. The closer we get to the end of the transition period, the greater the technical burden will be on registrars, notaries, banking services and the internal processes of the businesses themselves.

 

Who is this primarily relevant to?

This issue is relevant to all sole traders planning to continue their activities, enter into new contracts, undergo bank checks, participate in tenders, work with investors, or pass on the business to heirs or change the ownership structure.

This issue is particularly worth raising for companies where:

• the articles of association have not been updated for a long time;
• the management structure is described in a formal or outdated manner;
• there are several co-owners;
• there are plans to bring in a new partner;
• there are licences, significant contracts, leases, loan obligations or a large workforce.

In such cases, converting a sole proprietorship into a limited liability company (LLC) is not merely a ‘change in organisational and legal form’, but a comprehensive reorganisation of the corporate side of the business.

 

What does the step-by-step conversion of a sole proprietorship into a limited liability company look like?

Legally, conversion is one form of company reorganisation. The Civil Code of Ukraine expressly provides that a legal entity may be dissolved as a result of reorganisation, in particular through conversion, and that its assets, rights and obligations are transferred to the successor. Separately, Article 107 of the Civil Code of Ukraine stipulates that after the expiry of the period for creditors to lodge claims, the liquidation commission draws up a transfer deed, which must contain provisions on succession regarding all rights and obligations.

Below, we will examine how exactly the procedure for converting a private enterprise into a limited liability company takes place, what legal requirements need to be taken into account, and what consequences delaying the process may have.

 

1. Analysis of existing documents and the business model

It is advisable to begin not with submitting documents to the registrar, but with an internal audit. You need to check the private enterprise’s articles of association, the composition of the founders, the director’s powers, the existence of corporate resolutions, the status of contracts, assets, liabilities, licences and employment relationships. It is at this stage that it becomes clear whether the procedure can proceed smoothly, or whether everything needs to be put in order first, and only then should the reorganisation take place.

 

2. Adoption of the decision on transformation

Next, the owner’s decision or the minutes of the general meeting are drawn up, if there are several founders. The decision usually specifies the method of reorganisation, the appointment of the reorganisation committee and its location, the procedure and deadlines for creditors to lodge claims, and the subsequent preparation of documents for the successor entity. State registration of actions relating to legal entities is subsequently carried out in accordance with the provisions of Law of Ukraine No. 755-IV of 15 May 2003 ‘On State Registration of Legal Entities, Individual Entrepreneurs and Public Organisations’.

Important. The decision to commence the reorganisation procedure must be submitted to the state registrar or notary within 3 days of its adoption.

 

3. Dealing with creditors and the transfer deed

One of the key stages is the correct formalisation of succession. The transfer deed should not be viewed as a mere formality. It is a document linking the previous and new business models: it must reflect assets, contracts, accounts receivable and payable, employment obligations, disputed issues, as well as other rights and obligations that are subsequently transferred to the LLC. It is at this stage that errors most often arise if the reorganisation is commenced without a prior audit.

 

4. Preparation of documents for the LLC

Following this, the successor’s documents are prepared: the LLC’s articles of association, ownership structure, management procedures, powers of the governing bodies, decision-making rules, provisions regarding a participant’s withdrawal, disposal of shares, significant transactions, and other corporate mechanisms. It is here that the business finally has the opportunity to establish the rules of the game in a way that genuinely suits its needs.

 

5. State registration of changes

The final stage involves registration procedures for the dissolution of the sole proprietorship following the conversion and the formalisation of the successor entity. Here, it is not only legal logic that matters, but also the technical accuracy of the documentation package to avoid rejections, delays or the need for resubmission.

 

What will happen to contracts, employees, assets and day-to-day business operations?

Owners usually have the most questions not about the registration itself, but about the implications for current operations. Let’s look at this in more detail.

 

Assets, rights and obligations

The general rule under the Civil Code of Ukraine is as follows: upon reorganisation, assets, rights and obligations are transferred to the successor. This is precisely why a transformation is not the liquidation of a business and a fresh start from scratch, but a legally formalised transition to a new corporate form.

 

Employment relationships with employees

The Labour Code of Ukraine expressly provides that in the event of a reorganisation, an employee’s employment contract remains in force. Dismissal at the employer’s initiative is possible only in the event of a reduction in the workforce or staff numbers. This means that reorganisation in itself is not grounds for the mass termination of employment relationships with employees.

 

Contracts, banks, tax authorities, ECI

In practice, once the business reorganisation is complete, it is necessary not only to obtain a new extract from the Unified State Register but also to go through a whole series of updates: checking contracts, notifying key counterparties, updating bank details, the electronic digital signatures of the director and accountant, internal HR documents, contract templates, and sometimes – permits and licences. And it is precisely this aspect that is often underestimated. The registration process for changing the organisational and legal form takes one step, but getting the new limited liability company up and running requires several additional steps.

It is important to emphasise here: one should not automatically assume that any licence or permit will be transferred without further action. This issue must be checked separately according to the type of activity, the terms of the specific licence and the practice of the relevant authority.

 

What are the risks of doing nothing?

The biggest mistake is to think that 2028 is still a long way off. In reality, procrastination creates very real risks right now. Firstly, the old articles of association may not comply with the regulations that are already beginning to apply to the business. Secondly, owners themselves are postponing the moment when they can bring the corporate structure into a clear and modern form. Thirdly, problems often arise at the very moment when it is necessary to quickly sign an important contract, pass a bank audit, change the director, formalise the sale of a shareholding, or confirm powers of attorney to a counterparty.

Once the transition period ends, businesses will still have to adapt to the new model. The only difference is that now this can be done calmly and in a controlled manner, whereas later it will be done under pressure. Practical guidance for businesses clearly states that, once the transition period ends, the rules of the Limited Liability Companies Act will apply to sole traders, and any conflicting provisions in the articles of association will cease to have effect.

 

Why do you need a lawyer, an accountant and an HR specialist for such matters?

Converting a sole trader into a limited liability company only looks straightforward at the initial stage. In reality, it is a procedure where corporate law, registration, accounting, employment matters, contractual work and, in some cases, banking and licensing compliance intersect. Mistakes rarely become apparent straight away – they usually come to light once the business has already transitioned to its new form and begins working with a bank, an investor, a notary or a government body.

That is precisely why it is better to view the reorganisation not as a technical change of name, but as the legal structuring of the business for years to come. If done correctly, an LLC becomes not a problem for the owner, but a clear and predictable model for managing the company.

 

Law Company “First Legal” in Ukraine supports clients at every stage of the reorganisation: from preparing resolutions and documents to state registration and updating the articles of association. Qualified legal, accounting and HR support will help you not only navigate the process without unnecessary complications, but also lay a solid foundation for the company’s stable development within the new corporate environment in Ukraine.

History and definition

One of the world’s most famous encyclopaedias, Britannica, defines bullying as the deliberate, repeated infliction of harm or harassment on vulnerable individuals, including physical violence, mockery, threats, ostracism and the spreading of rumours in person or online.

Psychologists began to study bullying as a systemic phenomenon in the 1970s. The Swedish psychologist Dan Olweus is widely recognised as a pioneer in the study of this phenomenon. In his works, he not only drew attention to bullying as a socio-psychological phenomenon, but also devoted considerable attention to the issue of countering it.

Thanks to Dan Olweus’s work, the concept of “bullying” is closely associated with the educational environment, as most of his research focused on aggression among students.

It is with an emphasis on school that Ukrainian legislation defines bullying.

According to the Law of Ukraine “On the Protection of Children,” bullying is psychological, physical, economic, or sexual violence, i.e., any intentional act (action or inaction), including the use of electronic communications, which is systematically committed by a person against a child with whom they are part of the same group, or by a child against another member of the same group, and which violates the rights, freedoms or legitimate interests of the victim and/or prevents them from fulfilling their legal obligations.

This approach is common in many European countries, where bullying is associated specifically with school, and cases of bullying in other areas of life, such as at work, are defined by separate terms, such as moral harassment (Belgium, France, Sweden).

At the same time, it should be noted that the European Court of Human Rights does not limit the concept of bullying exclusively to school and recognises that it includes systematic moral pressure at work (case of Špadijer v. Montenegro, application No. 31549/18).

What types of bullying are there?

The Law of Ukraine “On the Protection of Children” lists the following important characteristics of bullying:

First, it is systematic. That is, aggression towards a child is systematic and targeted.

Second, there is an inexhaustible list of types. Bullying includes verbal harassment, physical abuse, social bullying (e.g. isolation tactics), cyberbullying, sexual bullying (sexual comments or actions, sexual jokes and name-calling, rude gestures, spreading sexual rumours, as well as touching or grabbing someone without permission).

Thirdly, such systematic actions violate the rights, freedoms or legitimate interests of the victim. Most often, such actions cause moral suffering, which from a legal point of view is a violation of personal non-property rights.

The presence of a combination of these characteristics gives grounds for qualifying the actions as bullying and is a basis for contacting both the educational institution for a response and law enforcement agencies.

It should be noted right away that Ukrainian legislation provides for liability not only for bullying, as one of the worst forms of violence against children, but also for any form of violence against children, which does not necessarily have to be systematic.

Liability for bullying in Ukraine

In Ukraine, liability for bullying is defined in Article 173-4 of the Code of Administrative Offences, according to which bullying is punishable by a fine of up to 1,700 hryvnias or community service for up to 40 hours.

In the event of repeated bullying within a year or by a group of persons, the fine is up to 3,400 hryvnias or community service for up to 60 hours.

If the bullying was committed by children under the age of 16, their parents are liable. The penalty for parents is similar to the one above.

Special attention should be paid to the responsibility of the head of an educational institution for not reporting cases of bullying to the police. Thus, for concealing the fact of bullying, the head of an educational institution faces a fine of up to 1,700 hryvnias or corrective labour for up to one month with a deduction of up to twenty percent of their earnings.

This focus by lawmakers on those responsible for educational institutions is not accidental, as the Procedure for Responding to Cases of Bullying, approved by Order of the Ministry of Education and Science of Ukraine No. 1646 of 28 December 2019, in the event of receiving a report or notification of a case of bullying, the head of the educational institution is responsible not only for notifying the police, but also at least one of the parents, the child welfare service, the social services centre for families, children and young people, if necessary, call an emergency (ambulance) medical team to provide emergency medical care, and also convene a meeting of the commission for the consideration of the case of bullying (harassment) (hereinafter – the commission) no later than within three working days from the date of receipt of the application or report.

Failure to fulfil this obligation by the head of the educational institution is grounds for bringing him or her to disciplinary responsibility.

Bullying may constitute a criminal offence if it leads to serious consequences for the victim. In such cases, the actions of the guilty persons may be classified under the articles of the Criminal Code of Ukraine, in particular Article 125 (intentional minor bodily injury), Article 126 (beatings and torture), Article 127 (torture).

A particularly serious case is when systematic bullying leads a person to commit suicide or attempt suicide – such actions are covered by Article 120 of the Criminal Code of Ukraine.

We should not forget about civil liability, which is aimed at protecting the honour and dignity of the victim of bullying, as well as paying moral compensation.

Timely and professional response to bullying is essential for protecting the rights of a child. By contacting the lawyers in Kyiv of First Legal, you will receive the most comprehensive and detailed consultation, as well as professional legal services in Ukraine regarding what to do about bullying and how to protect your child. Fill out the application form on our website or simply call us at: +38 (044) 35-35-164, +38 (067) 306-89-89, +38 (063) 45-85-448, +38 (099) 367-89-89.

The issue of the age of criminal responsibility is one of the key issues in criminal law, as it is directly related to a person’s level of mental and social maturity, their ability to understand the significance of their actions and to control them. The legislator proceeds from the need to strike a balance between protecting society from criminal offences and the principle of humanism towards minors.

General age of criminal responsibility in Ukraine.

According to Article 22 of the Criminal Code of Ukraine, the general age of criminal responsibility is 16 years. This means that a person who has reached the age of 16 can be held criminally responsible for any crime provided for by the Criminal Code of Ukraine, provided that the elements of a criminal offence are present and the person is sane.

This approach is in line with international standards, in particular the provisions of the UN Convention on the Rights of the Child, which allows minors to be held criminally liable, but subject to special guarantees and procedures.

Lowered age of criminal responsibility.

At the same time, the law provides for a list of particularly dangerous acts for which criminal responsibility begins at the age of 14. These include, in particular:

• intentional murder;
• intentional grievous bodily harm;
• rape and other serious crimes against sexual freedom;
• theft, robbery, assault;
• terrorist crimes;
• intentional destruction of property under aggravating circumstances, etc.

The logic of the legislator is that at the age of 14, a person is capable of understanding the social danger of such actions and anticipating their consequences.

Features of criminal responsibility of minors.

Although minors can be held criminally responsible, special rules apply to them: a limited list of punishments (for example, life imprisonment does not apply); wider use of educational measures; mandatory participation of a defence lawyer; consideration of the child’s living conditions and level of development when imposing punishment.

The purpose of criminal liability of minors is not only punishment, but above all correction and resocialisation.

Criminal liability of children under 14 years of age.

A person under the age of 14 is not subject to criminal liability, regardless of the severity of the act committed. However, this does not mean that the state will not respond at all. The following measures may be applied to such children:

• compulsory educational measures;
• social and psychological assistance;
• work with the family and guardianship authorities.

In addition, parents or legal representatives may be held civilly liable for damage caused by minors.

Thus, in Ukraine, criminal liability generally applies from the age of 16; from the age of 14 for certain serious and particularly serious crimes; and up to the age of 14, criminal liability is excluded, but educational and social measures are possible. This approach aims to combine the principles of justice, protection of victims’ rights and humane treatment of juvenile offenders, with a focus on their further social adaptation.

If you have any questions related to criminal liability, our criminal lawyers in Ukraine will help you understand the situation, provide the necessary legal assistance and ensure the protection of your rights and interests at all stages. Contact our law firm for legal services in Ukraine our team provides high-quality legal services in the Ukrainian market and has practical experience in resolving complex legal issues.

A TCC search is not a criminal search by the police. It is a search related to failure to appear in response to a summons, violation of military registration rules, or failure to undergo a medical examination. Information about “WANTED” in the “Reserve+” app does not appear instantly, but after a certain time after the relevant data has been entered by TCC employees.

You can find out if a person is wanted by the TCC using:

• the “Reserve+” app, To do this, you need to download the official “Reserve+” app to your phone and go through the authorisation process. The electronic military registration document will show the status “Wanted” or “TCK wanted: violation of military registration” (a red “Wanted” banner will appear on the phone screen);
• the “Dія” app or the “Dія” web portal for public services, by going to the “Military Registration Document” section and generating an electronic military registration document (e-MRD). If there are any violations, a corresponding mark or message will appear;
• at a National Police station, by going in person with your passport to the nearest station, where police officers can check the information in the wanted persons database;
• by contacting a lawyer in Kyiv, who will obtain the necessary information for you within 5 (five) working days by means of an адвокатський запит;
• a personal visit to the TCC: the least recommended method, as there is a high risk of detention if you are wanted.

For more detailed advice on the concept of “TCK WANTED” and how to remove the WANTED status and avoid TCK fines, we recommend that you seek legal services from the professionals at the First Legal Ukraine law firm, who will help you!

Fill out the application form on the website right now or call one of the following numbers: +38 (044) 35-35-164, +38 (067) 306-89-89, +38 (063) 45-85-448, +38 (099) 367-89-89.

Dear partners and colleagues!

On the eve of Christmas and New Year 2026, we sincerely thank you for your trust, mutual understanding and joint work throughout the year that is coming to an end.

These festive days are a great opportunity to wish you warmth, peace and harmony in your homes, as well as good health, inner balance and confidence in tomorrow. May the New Year open up new opportunities, bring balanced decisions, interesting projects and partnerships that will contribute to development and growth.

We wish that 2026 will be a year of positive changes, professional achievements and good events for you and your loved ones.

 

Sincerely,

the team of Persha Yuridichna LLC

 

We also inform you about our work schedule:

25/12, 31/01 and 01/01 – days off

In this article, we would like to draw your attention to the time limits for bringing administrative liability. These time limits are often violated, and citizens are unjustifiably brought to administrative liability.

General time limit for bringing administrative liability

Article 38 of the Code of Ukraine on Administrative Offenses (hereinafter referred to as the CUAO) defines the time limits for imposing administrative penalties.

In cases considered by the court, the general time limit for bringing administrative liability is two months from the date of the offense. If the offense is ongoing, this period is two months from the date of its discovery. For cases considered by the court, as a general rule, the period for bringing administrative liability is three months from the date of its commission or the date of discovery (in the case of an ongoing offense). However, according to current legislation, there are exceptions to the general rule when the period for bringing administrative liability is more than 2-3 months from the date of its commission/discovery, which may reach one year from the date of its commission or more.

Thus, for violations by conscripts, persons liable for military service, and reservists of the rules of military registration (Article 210 of the Code of Administrative Offenses), as well as violations of the legislation on defense, mobilization preparation, and mobilization, for which liability is provided for in Article 210-1 of the Code of Administrative Offenses, the period for bringing administrative liability is three months from the date of the offense (in the case of a continuing violation, from the date of detection), but no later than one year from the date of its commission.

If your rights are violated or you need legal advice, you can contact our qualified lawyers in Kyiv. We will provide professional legal support and comprehensive explanations regarding your question.

Special term for bringing administrative liability

Please note that the special term for bringing administrative liability may range from six to twelve months.

Thus, in cases of domestic violence and violence under Articles 173-2 and 173-6 of the Code of Administrative Offenses, administrative penalties may be imposed within six months from the date of the relevant offense.

In cases of offenses related to corruption and petty theft of another person’s property (Article 51 of the Code of Administrative Offenses), administrative penalties may be imposed within six months from the date of their discovery, but no later than two years from the date of their commission.

For offenses related to illegal crossing or attempted illegal crossing of the state border of Ukraine (Article 204-1 of the Code of Administrative Offenses) and violation of the procedure for entry into and exit from the temporarily occupied territories of Ukraine (Article 204-2 of the Code of Administrative Offenses), administrative penalties may be imposed within three months from the date of their discovery, but no later than one year from the date of their commission, and in the case of such offenses committed by foreigners or stateless persons in respect of whom a decision on forced return or forced expulsion from Ukraine has been taken in accordance with the procedure established by law, within the time necessary for their departure from Ukraine, but no later than the deadline specified by law for the departure of these persons from Ukraine or ensuring their forced expulsion from Ukraine.

For driving vehicles while intoxicated, for which liability is provided for in Article 130 of the Code of Administrative Offenses, an administrative penalty may be imposed within one year from the date of its commission.

For committing offenses related to violations of procurement legislation, for which liability is provided for in Parts 3-6 of Article 164-14 of the Code of Administrative Offenses, an administrative penalty may be imposed within one year from the date of its discovery, but no later than two years from the date of its commission.

For offenses related to failure to comply with the lawful requirements of a People’s Deputy of Ukraine, the Accounting Chamber, and members of the Accounting Chamber, for which liability is provided for in Parts 1-4 of Article 188-19 of the Code of Administrative Offenses, an administrative penalty may be imposed within one year from the date of its commission.

For offenses involving violation of the right to information and the right to appeal, for which liability is provided for in Parts 12-13 of Article 212-3 of the Code of Administrative Offenses, administrative penalties may be imposed within one year from the date of the offense.

Also, in the event of the closure of criminal proceedings, but if the actions of the offender show signs of an administrative offense, administrative penalties may be imposed no later than three months from the date of the decision to close the criminal proceedings.

Terms of disciplinary liability

Article 15 of the Code of Administrative Offenses provides for the liability of military personnel and other persons subject to disciplinary statutes for committing administrative offenses. Military personnel, conscripts, and reservists during training, as well as other persons belonging to this category, are persons in command positions in the National Anti-Corruption Bureau of Ukraine, the Economic Security Bureau of Ukraine, rank and file and senior officers of the State Criminal Enforcement Service of Ukraine, the Civil Protection Service, the State Bureau of Investigations, and police officers are liable for administrative offenses under disciplinary statutes.

Disciplinary penalties shall be imposed no later than 10 days from the date when the commander became aware of the offense, and in the case of an official investigation, within one month from the date of its completion. However, penalties cannot be imposed after 6 months from the date of detection of the offense.

Taking into account the provisions of the Constitution of Ukraine, according to which no one can be held legally responsible twice for the same offense, as well as the provisions of the Code of Administrative Offenses, according to which administrative responsibility for offenses arises only if these violations do not entail criminal responsibility, it is currently impossible to hold a military serviceman administratively liable under Article 172-11 of the Code of Administrative Offenses (unauthorized absence from a military unit) during the period of martial law, because during martial law, unauthorized absence from a military unit or place of service by a military personnel is subject exclusively to criminal liability under Article 407 of the Criminal Code of Ukraine.

If you have been unjustifiably brought to administrative responsibility and wish to appeal these decisions on the imposition of fines, you can contact our law firm.

For more detailed legal advice on the terms of administrative liability, we recommend that you seek legal services in Ukraine from the professionals at the Persha Yuridichna law firm, who will help you!

Fill out the application form on the website right now or call one of the following numbers: +38 (044) 35-35-164, +38 (067) 306-89-89, +38 (063) 45-85-448, +38 (099) 367-89-89.

We would like to draw the attention of readers, their relatives and loved ones who serve in the Armed Forces of Ukraine (AFU) and military personnel to the increased liability of military personnel for unauthorized absence from military service (hereinafter – UAS).

Thus, military personnel who have deserted their military units or places of service or deserted before May 10, 2025 (the date of entry into force of the Law of Ukraine “On Amendments to Certain Laws of Ukraine Regarding the Procedure for Military Service by Certain Categories of Military Personnel During Martial Law” of April 30, 2025, No. 4392-IX) and who voluntarily reported for duty no later than August 30, 2025, could be reinstated in military service under a simplified procedure.

Please note: for more detailed advice, please contact our lawyers in Kyiv. Our specialists have extensive experience in resolving such cases

Simplified return procedure

The simplified procedure consisted in the fact that  a military serviceman who committed a criminal offense before May 10, 2025, had the opportunity to return to military service before August 30, 2025, through the “Army+”, choosing a reserve (other) military unit without bringing the serviceman to criminal responsibility. In this case, the serviceman would resume receiving monetary, food, clothing, and other types of support and social guarantees.

At the same time, if a serviceman who committed desertion after May 10, 2025, could only return to the military unit he left, and reinstatement to service could take much longer.

However, after August 30, 2025, the simplified mechanism for voluntary return to service for military personnel who committed desertion ended.

Strengthening responsibility for desertion

From now on, desertion during martial law for unauthorized absence from a military unit or place of service by a serviceman, as well as failure to report for duty on time without valid reasons for more than three days, will result in criminal liability under Part 5 of Article 407 of the Criminal Code of Ukraine, which means imprisonment for a term of 5 to 10 years.

Please note that the liability provided for in parts 1-4 of Article 407 of the Criminal Code of Ukraine applies to offenses committed in peacetime.

Previously, for example, for unauthorized absence from a military unit or place of service by a conscript, as well as failure to report for duty on time without valid reasons in the event of dismissal from the unit, appointment or transfer, failure to report from a business trip, vacation or medical facility for more than three days, but not more than a month, a serviceman could be punished by detention in a disciplinary battalion for up to two years or imprisonment for up to three years.

Administrative liability for desertion applies only in peacetime if the serviceman was absent for up to three days.

During martial law, desertion is a criminal offense for which much more severe punishment is provided.

Thus, under martial law, administrative liability (arrest in a guardhouse for up to 10 days or a fine of 8,500 to 17,000 UAH) does not apply.

Please note that for desertion, a serviceman loses additional remuneration for the month in which the violation occurred and for the entire period of unauthorized absence from the unit.

The command of the military unit may remove the serviceman from the personnel lists, dismiss him from his position, and suspend the payment of monetary allowance in connection with desertion.

And these are not all the measures that can be applied to military personnel who have left their military unit without permission; disciplinary measures may also be applied to military personnel.

Draft laws on unauthorized absence from military service being considered by the Verkhovna Rada of Ukraine

Currently, the Verkhovna Rada is considering Bill No. 13260 “On Amendments to the Criminal and Criminal Procedure Codes of Ukraine Regarding Liability for Criminal Offenses Related to Unauthorized Absence from Military Units or Places of Service under Martial Law,” which concerns the liability of military personnel for unauthorized absence from their unit and desertion (UAU), and which was voted on in the first reading by 277 parliamentarians on September 4, 2025.

If this bill is adopted in the near future, it proposes:

• to remove the provision (part five of Article 401 of the Criminal Code of Ukraine) that allowed cases of unauthorized absence from the unit or desertion committed for the first time during martial law to avoid liability in the event of voluntary return to service;
• add a new paragraph to the transitional provisions of the Criminal Code defining the grounds for exemption from liability for military personnel who committed such offenses for the first time but voluntarily returned or are already serving;
• amend the articles of the Criminal Procedure Code and regulate the conditions and procedure for exempting military personnel from criminal liability in cases where there are grounds for doing so.

We draw readers’ attention to the fact that there will be no “mitigating circumstances” for deserters and AWOLs after the adoption of this law. After the final adoption of the law, courts will not be able to apply mitigating provisions for deserters or POWs. In particular, the provision of part 5 of Article 401 of the Criminal Code, which previously allowed for exemption from liability for a first offense under certain conditions, will be repealed. Current legislation already prohibits imposing penalties below the minimum threshold or giving suspended sentences for such war crimes. Therefore, it is now impossible to avoid actual imprisonment—the state has chosen a course of irreversible punishment.

For more detailed legal advice on liability for war crimes and the protection of military personnel from the arbitrariness of the judicial system, we recommend that you seek legal services in Ukraine from the professionals at the law firm “First Legal”. They will help you! Fill out the application form on the website right now or call one of the following numbers: +38 (044) 35-35-164, +38 (067) 306-89-89, +38 (063) 45-85-448, +38 (099) 367-89-89.

The team of First Legal warmly congratulates Ukrainians on the great holiday – Independence Day!

This holiday symbolizes freedom, strength of spirit, and the aspiration for a better future.

We wish you health, unity, and love for our country that unites us all!

The military aggression of the Russian Federation has contributed to the emigration of Ukrainian citizens abroad, with some citizens planning to purchase real estate there.

This has led to questions from readers about how much money can be safely taken abroad in cash or on a bank card.    

To declare funds at the border, you must follow the official procedure, which depends on the country you are leaving or traveling to.

Leave a request

In Ukraine (upon entry or exit), you can carry cash in an amount of up to €10,000 (or the equivalent in other currencies/metals) without filling out a written declaration, but this does not exclude the possibility of being checked.

Please note that if a family of three is traveling, the limit of €10,000 applies to each person, including children. However, each person must physically cross the border with their own funds.

When crossing the border, if the currency is different from the euro, you must calculate the amount in euros at the official exchange rate of the National Bank of Ukraine on the day of crossing the border.

If the amount is less than the equivalent of €10,000, you can go through the “green corridor” without declaring it, or if the funds are on a bank card (the amount on the bank card does not exceed €10,000 and does not need to be declared).

If the amount of funds is equal to or exceeds 10,000 euros, you must fill out a declaration and submit it to the customs authorities (the declaration form for cross-border movement has been approved by Resolution of the Cabinet of Ministers of Ukraine No. 203 of February 27, 2019 “Certain issues of cross-border movement of currency values by individuals”). The declaration form can be printed in advance and filled out by hand before crossing the border so that you do not waste extra time filling it out or obtaining a form at the border. Funds held on a bank card exceeding EUR 10,000 must also be declared.

Each family member whose funds exceed €10,000 must complete a declaration. For children under 16, the declaration must be completed by a legal representative or one of the parents. 

There are no legal restrictions on the maximum amount of money that can be taken out of Ukraine.

Many readers have questions: how to declare funds?

First of all, you need to fill out a customs declaration form, indicating the total amount of funds being transported by the person, and pass through the “red corridor” at the border, providing explanations and supporting documents on the origin of the funds, indicating the purpose of the transfer (purchase of real estate, medical treatment, etc.) and providing your passport details.

The main documents confirming the origin of funds may include:

• Real estate purchase and sale agreements in Ukraine and bank statements confirming the receipt of funds from the sale of real estate;
• Receipts for withdrawing money from a bank card or documents confirming the exchange/purchase of currency, precious metals, etc.

Note:

Please note that documents confirming cash withdrawals from a bank are valid for 90 days from the date of withdrawal.

What is considered cash?

• Cash.
• Traveler’s checks.
• Bonds, bills of exchange.
• Bearer checks.

If you are transporting precious metals or valuables, their value is also converted into euros at the NBU exchange rate and this amount must also be declared.

Responsibility for violation of customs rules

Part 1 of Article 471 of the Customs Code of Ukraine (hereinafter referred to as the CC of Ukraine) provides for liability for failure to declare goods transported across the customs border of Ukraine by citizens, namely:

– for failure to declare currency values transported by citizens across the customs border of Ukraine, in an amount exceeding that permitted by Ukrainian law for their movement without written declaration, shall entail the imposition of a fine in the amount of 20% of the amount exceeding that permitted by Ukrainian law for the movement of currency values without written declaration, according to the official exchange rate of the National Bank of Ukraine on the day of the violation of customs rules.  

Part 2 of Article 471 of the Customs Code of Ukraine provides that failure to declare goods (except those specified in parts one and/or three of this article) transported across the customs border of Ukraine by citizens shall entail the imposition of a fine in the amount of 30 percent of the value of these goods.

Part 3 of Article 471 of the Customs Code of Ukraine provides that failure to declare goods (except for currency values) that are subject to prohibitions and/or restrictions established by law on import into the customs territory of Ukraine or export from this territory and which are transported by citizens shall entail the imposition of a fine in the amount of three hundred non-taxable minimum incomes of citizens with or without confiscation of such goods.

Please note that failure to declare or providing false information in the declaration may result in the blocking of funds, fines, or administrative liability.

Advice to readers for safe border crossing:

• Before traveling, check the current rules on the website of the customs service of the country you are traveling to and from.
• Prepare a complete set of documents before your trip.
• If the amount exceeds €10,000, fill out a customs declaration.
• If possible, use bank cards or cashless transfers – this reduces your risks to “0”.

If you are carrying large sums of money, it is best to consult with a lawyers in Ukraine  from our law firm and accountants who provide accounting services in Ukraine, who will help you avoid trouble and provide high-quality legal services, including all necessary measures to effectively resolve your issues.

The list of services provided by our lawyers in Kyiv, set out on this page, is not exhaustive and is for reference purposes only! 

For more detailed legal advice on the safe transfer of large sums of money that you plan to transport, please contact the professionals at the law firm in Ukraine “First Legal,” who will help you! Fill out the application form on the website right now or call one of the following numbers: +38 (044) 35-35-164, +38 (067) 306-89-89, +38 (063) 45-85-448, +38 (099) 367-89-89.