Due to the martial law imposed in Ukraine on 24 February 2022 under the Law of Ukraine “On Approval of the Presidential Decree of Ukraine “On Imposition of Martial Law in Ukraine”, some legislative provisions were amended until the martial law is lifted.
In this overview, we will focus on those innovations related to the procedures for companies and real property registration, notarial actions, and permits issuance.
On 28 February 2022, Resolution of the Government of Ukraine “Certain Issues Regarding Notaries under Martial Law” No. 164 entered into force. During the martial law, this resolution:
- suspends incomplete notarial actions under applications of the russian federation’s citizens and companies, and prohibits from performing new notarial actions in favour of such persons
- allows to certify powers of attorney and wills and certify signatures on documents without using official notarial forms
- prohibits from executing a notary writ under loan agreements that are not notarised
- suspends the time limit for accepting an inheritance
- allows the head of a respective authority to certify the powers of attorney (except for powers of attorney for the right to dispose of real estate, manage and dispose of corporate rights) and wills of the military personnel, law enforcement officials, and civil defence officers. Such documents are subject to further registration by notaries in the Powers of Attorney Unified Register and the Inheritance Register.
On 6 March 2022, Resolution of the Government of Ukraine “Certain Issues Regarding State Registration under Martial Law” No. 209 entered into force. During the martial law, this resolution:
- reinstates the exterritoriality, which means that the state registration of legal entities, individual entrepreneurs, and civic organisations (“Companies”), state registration of proprietary rights to real estate and their encumbrances (“State Registration”) is carried out regardless of the location of the real estate or the Companies
- provides for the State Registration exclusively by state registrars and officials of the Ministry of Justice of Ukraine, its local agencies, which under the martial law are granted access to the State Register of Proprietary Rights to Immovable Property and/or the Unified State Register of Legal Entities, Individuals Entrepreneurs, and Civic Organisations (“Registrar”).
The Ministry of Justice of Ukraine must approve the list of the Registrars.
- allows the state registration of the Companies based on the documents in electronic form (requirements for the latter are established by the relevant legislation) and electronic copies of hard copies signed by an applicant’s qualified electronic signature
- provides for the immediate State Registration after the receipt of all necessary documents
- does not require to certify the signature on the document for State Registration purposes if such a document is signed before the Registrar.
3. Land fee
On 17 March 2022, Law of Ukraine “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine Regarding the Validity of the Provisions for the Martial Law Period” No. 2120-IX became effective. According the law, the following payments must not be accrued or paid:
- land tax and rent for state and municipal land plots – from 1 March 2022 to 31 December of the year following the year in which the martial law or the state of emergency is lifted
- total minimum tax liability – for 2022 and 2023 tax (accounting) years.
These temporary provisions apply to the land plots and land shares:
- where hostilities are (were) taking place
- temporarily occupied by the armed units of the russian federation
- littered with explosive objects
- with fortifications.
The Government of Ukraine must determine the list of the territories where hostilities are (were) conducted or which were temporarily occupied by the armed units of the russian federation.
On 19 March 2022, Resolution of the Government of Ukraine “Certain Issues of Ensuring Business Activities under Martial Law” No. 314 came into force, which:
- automatically extends the effective period of fixed-term licences and permits during the martial law starting from the date of its imposition – 24 February 2022
- provides that business entities may acquire a right to conduct business activities during the martial law based on a declaration submitted through the “Diia” portal or any administrative services centre.
Such entities must immediately, but no later than one month after the martial law is lifted, apply to the relevant authorities for obtaining a permit/licence without suspending their activities.
However, this simplification does not apply to the following activities requiring permits/licences:
- performance of preparatory and construction works
- subsoil use and geological surveying
- special water use
- environmental impact assessment
- special use of forest resources
- special use of natural resources within territories and objects of natural reserve fund etc.
5. Construction permits
According to the notification of the Ministry for Communities and Territories Development of Ukraine, dated 17 March 2022, the following construction-related services have been resumed in the Unified State Electronic System in the territory of Ukraine where no active hostilities are taking place, in particular:
- downloading of construction project documentation
- projects expertise
- issuance of town-planning conditions and restrictions
- obtaining the right to perform preparatory and construction works
- objects’ commissioning.