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Automatically translated version. May contain inaccuracies compared to the original.
🇪🇺⚠️Under the banner of EU rules: Marchenko’s Finance Ministry wants to extend the corporate ATAD to sole proprietors and individuals and tax dubious transactions at 30% — the EU directive itself does not require this
🏛📊The ATAD directive on combating tax avoidance in the EU applies to corporate income tax payers. The draft promoted by Finance Minister Serhiy Marchenko goes further: the concept of “tax abuse” is proposed to be extended to income tax, the military levy, and the single tax, and simplified-system taxpayers’ transactions deemed abusive would be taxed at a rate of 30%. Thus, such a rate is a Ukrainian construct, not a direct requirement of the European Union.
📅🔎At the same time, extending the general anti-abuse rule to all types of taxes is already explicitly recorded in the updated IMF memorandum. The government also acknowledged that it missed the end-of-June deadline: changes regarding transfer pricing and interest deductibility were moved to the end of August, while the “exit tax,” the general anti-abuse rule, and hybrid mismatches are to be submitted by the end of September of 2026.
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