It is possible for citizens of Ukraine to leave the occupied territory:

• across the administrative border (entry-exit checkpoints where temporary border control is carried out);
• through the contact line (humanitarian corridors organized by representatives of state bodies) and in any other way available to them.

It is important: to present any identity document (passport of a citizen of Ukraine for traveling abroad; temporary certificate of a citizen of Ukraine; official passport; birth certificate, etc.).

More details:
People who arrive at one of the above-mentioned zones without documents are handed over to representatives of the National Police for inspection.

The departure of foreigners and stateless persons from the temporarily occupied territory can be carried out according to the procedure provided for by the United Nations Convention on the Status of Refugees .

Departure from some temporarily occupied territories of Donetsk and Luhansk regions is carried out through entry-exit checkpoints with some specifics based on a permit:

• citizens of Ukraine who have not reached the age of 14 - on the condition that they present a passport of a citizen of Ukraine for traveling abroad or a birth certificate, accompanied by one of their parents (adoptive parents), guardians, custodians, or other legal representatives or accompanied by other persons, authorized by one of the parents (adoptive parents), guardians, custodians, or other legal representatives, based on the physical person's permit issued to the accompanying person;
• by citizens of Ukraine aged 14 to 16 - on condition of presentation of a passport of a citizen of Ukraine or a passport of a citizen of Ukraine for traveling abroad accompanied by one of the parents (adoptive parents), guardians, custodians, or other legal representatives or accompanied by other persons authorized by one of the parents (adoptive parents), guardians, custodians, or other legal representatives, based on a permit issued to a natural person, who provides support;
• citizens of Ukraine who did not have the opportunity to get a passport of a citizen of Ukraine due to permanent residence in the temporarily occupied territories or who don’t have a passport of a citizen of Ukraine due to loss/theft - on condition of presentation of a birth certificate (for citizens of Ukraine who have not reached the age of 16) or any other document certifying the identity and confirming the citizenship of Ukraine, or a certificate issued by a territorial body or a territorial division of the Ministry of Internal Affairs. The specified circumstances are checked by the coordination center when issuing a permit to an individual;
• citizens of Ukraine who, due to permanent residence in the temporarily occupied territories, did not have the opportunity to affix a 1994 model photo to the passport of a citizen of Ukraine after reaching the age of 25 or 45 - on condition of presentation of such a passport of a citizen of Ukraine;
• citizens of Ukraine who have not reached the age of 16, who, as a result of their birth and permanent residence in the temporarily occupied territories or in the territories where state authorities temporarily do not exercise or do not exercise their powers to the full extent, did not have a birth certificate issued - on condition of presentation of a passport of a citizen of Ukraine or a passport of a citizen of Ukraine for travel abroad by the person(s) who accompanies citizens of Ukraine who have not reached the age of 16 leaving the temporarily occupied territories, and documents confirming the facts of birth of the citizens of Ukraine who have not reached the age of 16 based on a permit issued to a physical person, who provides escort.

If an unaccompanied child under the age of 16 is detected by an authorized official of the state border guard unit in the restricted zone of the entry-exit checkpoint, authorized officials of the state border guard unit shall grant such person permission to leave the temporarily occupied territories of Ukraine and immediately (within 24 hours) report such child to the National Police, SBU and ensure the transfer of the child to the custodianship and guardianship authorities at the place of discovery to ensure the social protection.

In case of departure from the temporarily occupied territories of persons who have been released from places of deprivation of liberty and who do not have documents certifying identity and confirming the citizenship of Ukraine, such persons are handed over to representatives of the National Police for identification.

An internally displaced person (IDP) is a citizen of Ukraine, a foreigner or a stateless person who legally stays on the territory of Ukraine and is entitled to permanent residence in Ukraine, who was forced to leave or leave his place of residence as a result of or to avoid the effects of armed conflict, temporary occupation, situations of generalized violence, violations of human rights and natural or human-made disasters.

The certificate is a document that confirms the fact of internal displacement and registration of an internally displaced person.

Having a certificate makes it possible to:

• receive monthly targeted assistance;
• reissue social benefits, pension;
• place a child in kindergarten/school;
• get access to medical care, etc.

The following categories can receive an IDP certificate:

• adult or minor internally displaced persons;
• a minor child, an incapacitated person or a person whose legal capacity is limited (due to the application of a legal representative);
• military personnel (except for compulsory-duty servicemen and conscripted officers) who completed military service and had a registered place of residence in the territory where the circumstances specified in Article 1 of the Law of Ukraine “On Ensuring the Rights and Freedoms of Internally Displaced Persons” arose, on the date of their occurrence;
• students who had registered residence in dormitories after deregistration have the right to receive a certificate if they do not wish to return to their previous place of residence due to the circumstances specified in Article 1 of the Law of Ukraine “On Ensuring the Rights and Freedoms of Internally Displaced Persons” ;
• persons who served (are serving) sentences in places of deprivation of liberty and had (have) a registered place of residence in the territory where the circumstances specified in Article 1 of the Law of Ukraine “On Ensuring the Rights and Freedoms of Internally Displaced Persons” arose on the date of their occurrence after release have the right to receive a certificate if they do not wish to return to their previous place of residence;
• persons whose residential premises were destroyed or became uninhabitable as a result of the aggression of the Russian Federation. This fact must be confirmed by the relevant act of inspection of the technical condition of the residential premises (house, apartment);
• minor children who have received a passport of a citizen of Ukraine, regardless of the presence (absence) of registration of the place of residence (if information about them is entered into the Unified Information Database on Internally Displaced Persons);
• persons who, after the introduction of martial law by the Decree of the President of Ukraine dated February 24, 2022, No. 64 “On the imposition of martial law in Ukraine”, moved from the territory where hostilities are taking place;
• persons whose declared/registered place of residence is located outside the territory where hostilities are taking place, but the following persons: 1) are registered as payers of a unified contribution for compulsory state social insurance in the territory where hostilities are taking place; 2) have paid or have been paid by their employer a unified contribution for compulsory state social insurance for the IV quarter of 2021 or for the year 2021 in the territory where hostilities are taking place.

To obtain a certificate of IDP, you can apply to the competent authorities, in particular:

• centers for the provision of administrative services (TsNAPy);
• executive bodies of the local council;
• Department of Social Protection of the Population of the Local State Administration;
• portal and mobile application “Diia”.

Such a statement contains information about:

• surname, first name and patronymic;
• citizenship;
• date and place of birth;
• sex;
• information about accompanying minors, minor internally displaced persons (if necessary);
• information about legal representatives who accompany a minor child, incapacitated persons, or persons whose legal capacity is limited;
• information about the registered and actual place of residence;
• the address at which official correspondence can be carried out with the person or official correspondence can be delivered to and a contact telephone number;
• circumstances that caused internal displacement;
• information about housing, social, medical, educational and other needs;
• information about the presence of disability and the need for technical and other means of rehabilitation;
• information about the place of education / upbringing of the child (name of the institution);
• information about employment, education, vocational education specialization, position, profession.

List of documents for obtaining the IDP certificate:

• passport of a citizen of Ukraine;
• child's birth certificate (if necessary);
• another identity document confirming the applicant's special status;
• a certificate of assignment of an individual tax number (TIN);
• eSupport card number or bank account number according to the IBAN standard;
• proof of residence in the territory of the administrative-territorial unit from which the internal movement is carried out, on the day of the occurrence of the circumstances that caused the internal displacement (in case the registration of the place of residence in the territory of the administrative-territorial unit from which internal movement is carried out is not stated in the identification document).

Any of the following documents can confirm the fact of living in the territory from which the displacement took place due to the war: a military ID card, employment record book, a document on the presence of movable or immovable property, certificate about education (school certificate, diploma of a technical school / college / university / etc.), a certificate from the place of study, a document on the placement of a child in a kindergarten / foster family / orphanage, a document on the establishment of custody or guardianship, medical documents, photo and video materials, etc.

Refusal to issue the IDP certificate is possible in the case of the following:

1. if the applicant does not have a record of registration of the place of residence in the territory of the administrative-territorial unit from which the internal movement is carried out and there is no evidence confirming the fact of residence in this territory;
2. state bodies have facts about the submission of false information for obtaining an IDP certificate;
3. the person has lost the documents certifying their identity (in this case, it is necessary to restore the documents first and then register).

The IDP certificate can be revoked if an internally displaced person:

• applied for refusal of the certificate;
• committed a crime (violated the law of Ukraine).

An internally displaced person is obliged:

• to comply with the Constitution and laws of Ukraine, other legislative acts;
• to report a change of residence to the competent authority at the new residence within 10 days from the day of arrival at the place of the new residence;
• in case of voluntary return to the abandoned place of permanent residence, the IDP is obliged to notify the competent authority at the place of receipt of the IDP certificate no later than three days before the day of departure;
• if it is established that the IDP knowingly provided false information to obtain the IDP certificate, the person must reimburse all the actual costs incurred by the state and local budgets as a result of exercising the rights of an internally displaced person.

Action algorithm:

1. On the “Diia” Portal, the registered user goes to the section → Services.
2. Selects a service — IDP status.
3. Indicates their current location.
4. Provides one-time access to geolocation and confirms it. It is important to be within a radius of 5 km from the address specified in the previous step
5. The account is retrieved automatically; if there are several, the user chooses from the available ones.
6. During the last step indicates the needs to inform the state.
7. Confirms or changes contact information: mobile phone number and email. The data is automatically taken from the user's BankID.
8. Checks and confirms personal data.
9. Waits for the application to be processed.

You can issue a certificate and assistance to IDPs via Diia in all social protection offices. Therefore, it is not necessary to carry physical documents or their copies. It is enough to share the necessary documents in a few clicks via Diia.

To share a copy of a document via the Diia application, you need to:

• open the “Diia" application;
• click on the document to be shared;
• select a barcode;
• show it to the employee of the social protection office;
• read the barcode;
• confirm the request to transfer copies of documents in the application.

Sharing documents will help avoid mistakes when entering your personal data into the database and speed up the service.

“Diia” – is an application to store all the necessary documents in one place, on a smartphone.

Registration:

• on the main screen of the Diia application, click on the NFC icon;
• take a photo of the back of the ID card or the page of the international biometric passport that contains information about you;
• hold the document close to the smartphone;
• confirm your identity via PhotoID;
• create and confirm the code to open the application.

Link to download the application:

1. Appstore
2. Playmarket

The State Border Service noted that there is only one possible option for crossing the Ukrainian border with an electronic passport in Diya: when a citizen of Ukraine arrives at a Ukrainian checkpoint without a regular international passport, but has this document in an application.

However, even in this case, entry into Ukraine is carried out in a personal manner.

In all other cases, the electronic foreign passport in Diya does not give the right to cross the border.

It should be noted that an electronic passport in Diya is also not considered as proof of identity in other countries.

The IDP certificate will appear in the Diia application either the next day after registration or within a few days.

It is necessary to apply to the Center for the provision of administrative services or to the Office of Social Protection of the Population.

Yes, you can.

Such changes are made in case of:

• inconsistency of your personal data;
• inconsistency of bank account number (IBAN) data;
• mismatch of recipient category (person able to work, child, person with disability).

To edit the information in the register, you need to contact the Office of Social Protection of the Population.

If you have an internally displaced person (IDP) certificate, you can also issue an IDP certificate for your child.

In addition to the place of registration, one of the important confirmation criteria is the payment of a Single Social Contribution (SSC).

The single social contribution is a consolidated insurance contribution, which is paid to the compulsory state social insurance system on a mandatory and regular basis to ensure the protection of the rights of insured persons to receive insurance benefits (services) in cases provided by law according to the current types of compulsory state social insurance (social guarantees in case of unemployment, accidents or occupational diseases, pension and other payments).

The Law of Ukraine, “On collection and accounting of the single contribution to compulsory state social insurance,” establishes the amount of the minimum insurance contribution to be paid every month.

A child who has reached the age of 14 receives the IDP certificate in the presence of a passport.

Yes, the personal presence of the applicant or the legal representative of this person is required.

Additionally: An application for registration of a person who has been recognized by the court as incapacitated can be submitted by his legal representative (for incapacitated persons who have been assigned a guardian), the head of a social protection institution (for incapacitated persons who have not been assigned a guardian, if such a person is placed in an institution of social protection) or a representative of custodianship and guardianship authorities (for disabled persons who have not been assigned a guardian and who have not been placed in a social protection institution, or for disabled persons whose guardians have lost contact during the state of emergency or war in Ukraine or its territories) at the declared (registered) place of residence (staying) of such a person, and a person whose legal capacity is limited can independently apply for registration.

This information will not be shared. An internally displaced person needs to register with the military commissariat in a new place - at the place of obtaining IDP status in accordance with the Procedure for organization and maintenance of military registration of conscripts, liable for military service and reservists, which was approved by the Resolution of the CMU of December 30, 2022, No. 1487 .

Conscripts and liable for military service upon arrival at a new place of residence (including a temporary one) are obliged to notify the territorial recruitment and social support center (register) within seven days. The procedure for registering citizens of Ukraine for military registration is determined by the Law of Ukraine “On General Military Duty and Military Service” and the Procedure for the Organization and Maintenance of Military Registration of Conscripts, Liable for Military Service and Reservists, approved by Resolution No. 1487 of the Cabinet of Ministers of Ukraine dated December 30, 2022 .

According to the Ministry of Reintegration, organizations that continue free evacuation of people from dangerous regions:

1. Volunteer organization Helping to Leave. Leave a request via the Telegram bot (@helpingtoleave_bot) or call the number: (093) 177-64-58.
2. Volunteer organization Help People. Call the number: (093) 696-97-88.
3. Ministry of Reintegration. Call the hotline of the Ministry of Reintegration at the number: 15-45.

Both a passport of a citizen of Ukraine (ID card) and a foreign passport can be obtained by contacting:

• territorial body/unit of the State Migration Service of Ukraine;
• service center "Passport service" of DP "Dokument";
• Center for the provision of administrative services.

Useful information regarding the registration of a passport of a citizen of Ukraine (ID card):

• An ID card that expired 30 days before or after February 24, 2022, and a passport of a citizen of Ukraine in the form of a booklet, to which a photo of the person was not pasted in the event that the person reaches the age of 25 or 45, are considered valid during martial law. They can be exchanged after the end of martial law.
• If the territorial unit of the State Migration Service, to which you submitted documents for the issuance of an ID card, is not working due to active hostilities, you can complete the registration of a passport or obtain an already produced passport at another unit of the State Migration Service. For this, you need to submit a written application.
• Adult citizens of Ukraine who lived in the temporarily occupied territory and did not issue a passport of a citizen of Ukraine can do so in the territory under the control of the Government of Ukraine at any unit of the State Migration Service.

Foreign Passport

You can extend the validity period of the passport of a citizen of Ukraine to travel abroad and/or enter information about the child:

• provided that the territorial bodies/units of the State Migration Service of Ukraine do not have the technical ability to issue a passport of a citizen of Ukraine for travel abroad using the Unified State Demographic Register;
• in the event of the need for urgent travel abroad, related to the urgent need for treatment of the departing person, the departure of a person who accompanies a seriously ill person, or the death of a relative who lived abroad (provided supporting documents are submitted).

The validity period of an old-style international passport (with a pasted photo card, obtained before 2004) cannot be extended.

An application to extend the validity of a foreign passport is submitted in person by the person in whose name the passport is issued.

Internally displaced persons in Lviv Oblast can apply to advisory and coordination centers to receive:

• help with job search and benefits;
• humanitarian, psychological or legal support.

Center addresses and contacts:

Stryi, str. Heroes of the Heavenly Hundred, 1, phone: (067) 471-01-56;

Drohobych, str. January 22, 28, phone: (067) 471-02-45;

Sambir, str. Mazepy, 8/2, phone: (067) 471-02-98;

Horodok, Maidan Haydamakiv, 6, phone: (067) 471-00-83;

Zolochiv, str. 7 Pachovsky St., phone: (067) 471-03-29;

Kamianka-Buzka, st. Nezalezhnosti, 27, phone: (067) 471-00-83;

Chervonograd, str. Shevchenko, 15, phone: (067) 471-03-34;

Yavoriv, str. Shashkevycha, 1a, phone: (067) 471-03-44;

Novoyavorivsk, str. Shevchenko, 1, phone: (067) 471-03-44;

Przemyshlyany, str. Kovcha, 4, phone: (067) 471-00-83.

To get help, you should first fill out the questionnaire.

Questionnaire: https://docs.google.com/forms/d/1Ibm0-5LGcMg9mnPXe4ADTcpdca4RZh8Sv_xH_ScNAgM/viewform?edit_requested=true.

Source: https://t.me/minre_ua/3271.  

Ukrainian electronic signatures and seals can now be checked in EU member states.

Ukrainian electronic signatures and seals on digital documents will be able to be automatically checked in EU member states and confirm their validity. This was reported to the Ministry of Statistics.

What does it give?

Ukrainians will be able to sign European contracts, documents and statements with the help of Diya.Pidpis-EU.

Citizens of the European Union will be able to use e-signatures and seals of their countries to conduct business in Ukraine.

This implementation will open up new opportunities for Ukrainian entrepreneurs and immigrants in EU countries.

Source: https://t.me/mintsyfra/4037. 

Find Refuge is a platform for helping Ukrainian refugees.

Find Refuge is a platform that connects those who need help with those who can help.

Here you can get consultations, advice and support on issues related to health, employment, finding housing, opening a business in another country, etc.

To get help, you need to register on the portal. After receiving a request for help, the Find Refuge team forwards it to a competent volunteer in the same region who can help.

Anyone can apply for assistance, regardless of where they are:

• in the war zone in Ukraine;
• is an internal migrant;
• remained in the occupied territories;
• left Ukraine.

Find Refuge: https://findrefuge.online/ua/. 

The chatbot was developed by the public organization "Crimean Tatar Resource Center".

Here you will find information about:

• IDP status;
• support of IDP entrepreneurs;
• education, food, humanitarian and monetary aid, vacancies, housing for IDPs;
• useful groups for IDPs;
• and more.

The chatbot is currently designed for:

1. Kyiv;
2. Lviv;
3. Ivano-Frankivsk;
4. Chernivtsi

Over time, the number of cities in the list will increase.

Chatbot link: https://t.me/chat_bot_vpo_bot. 

Information according to data of the Ministry of Internal Affairs.

If you are abroad and have lost your passport, you must follow the following algorithm:

• Contact the nearest police station to file a lost passport report.
• Based on the results of receiving such an application, you should be issued a copy of the protocol or a certificate on the temporary absence of a foreign passport. With this certificate, it is necessary to apply to the nearest diplomatic or consular institution of Ukraine to issue a new foreign passport or to obtain an identity card for returning to Ukraine.
• After returning home, you need to contact any Migration Service of Ukraine, regardless of the place of registration, to report the loss of the document and issue a new one.

Source: https://www.kmu.gov.ua/news/shcho-robyty-iakshcho-pasportnyi-dokument-vtracheno-za-kordonom. 

The government has simplified the mechanism for paying Ukrainian pensions and cash benefits for Ukrainians temporarily living abroad. This was reported in the Ministry of Reintegration.

From now on:

• a person can submit an application for payment (change of method of payment) of pension or financial assistance remotely;
• it is possible to resume the payment of a pension, which was suspended during the martial law, without coming to Ukraine, by sending a corresponding application by mail.

Source: https://minre.gov.ua/2023/05/11/gromadyany-ukrayiny-yaki-znajshly-pryhystok-za-kordonom-zmozhut-otrymuvaty-pensiyu-za-sproshenoyu-proczeduroyu/. 

Minor children can cross the border with one of their parents without the notarial consent of the other.

Departure of children up to 16 years old is possible when accompanied by:

• mother or father in the presence of the child's birth certificate;
• other relatives - grandmother, grandfather, stepmother, stepfather, or an adult brother or sister (in this case, a child's birth certificate and a document confirming family ties (not notarized) are also required);
• persons who are not relatives of the child (they must have a written statement from one of the parents, which must be certified by the guardianship authority, the child's birth certificate and an adult's identity document).

It is forbidden for a child to cross the border if one of the parents can prohibit the child from leaving Ukraine (for this, it is necessary to apply in writing to the Administration of the State Border Service and attach a notarized form of objection to the child's departure).

For additional information, contact the hotline of the State Border Guard Service of Ukraine at:

• 1598 for calls from the territory of Ukraine (the line is free);
• +38(044)527-63-63 for calls from abroad (according to the tariffs of the telecommunications operator).

Refuse temporary protection.

You can refuse temporary protection at the state body that provided you with the relevant document.

For example, in Poland, you need to fill out an application on an official form and submit it to the commune administration.

Cancel financial assistance.

Before returning to Ukraine, you need to cancel payments by applying to the institutions that provided you with financial support.

Pay taxes.

After 183 days of stay abroad, Ukrainian immigrants can be recognized as tax residents of the respective country. Therefore, you need to make sure that you have no debt in the host country by contacting the country's tax office.

If you officially worked abroad, you need to get a certificate about the amount of taxes and fees paid, as well as about the base and/or object of taxation. It can be legalized at the embassy or consulate of Ukraine.

1. Help People . 

Help People drivers evacuate people from pre-agreed collection points. Controlled areas are evacuated the day after your call, non-controlled areas are evacuated later. Leave a request for evacuation: https://docs.google.com/forms/d/e/1FAIpQLSceQVd5gOilhwwRptfpCAVjomWU3RVmUQc5DnI8R0loq_5V5Q/viewform.

Hotline: +38 (093) 696 97 88.

2. Rubikus.helpUA . 
We help Ukrainian refugees to safely leave for Europe.

Questionnaire for those leaving Ukraine: https://docs.google.com/forms/d/e/1FAIpQLSeHuzZ3ppgF5iKOXpFKeikguWn0ykZzLruJKZpiQHx23hnYbw/viewform.  Questionnaire for those leaving through Russia: https://docs.google.com/forms/d/e/1FAIpQLSeptvayBqcfVJmSgkSBlTqU7QJcrFJC4fFZS00ydoCU0pey_Q/viewform.

3. "White Angels" evacuation police groups.
The teams work in three directions of Donetsk region: Marinsky, Bakhmutsky, and Velikonovosilkivskyi.

Hotline for evacuation requests: (066) 56 10 102.

4. Fight For Right . 
Advises and helps evacuate people with disabilities. Performs normal and medical evacuation from the following regions: Zaporizhzhia; Donetsk; Dnipropetrovsk (Manganets and Nikopol); Kharkivska (de-occupied part of the region); of Kherson (de-occupied part of the region).

Hotline: 0-800-30-66-33.

5. Ministry of Reintegration . 

Hotline: +380960788433 (Viber, WhatsApp, Telegram can be used from abroad and temporarily occupied territories).

6. ADRA . 
They organize evacuation flights and social transportation for people who are close to the front line or often suffer from shelling. Assistance is also provided to people with reduced mobility and the elderly. Recently, the organization launched a new evacuation route in Donetsk region for the Lyman community.

Hotline: (050) 572 04 07, (067) 203 62 48.

7. Vostok SOS .
Evacuate people to safe regions, and also provide information on leaving hot spots.

Contacts: +38 099 311 53 36; +38 099 710 48 72 (Viber); +38 096 108 60 48 (Telegram).

8. "Salvation angels" . 
People are taken out of dangerous settlements. Volunteers also evacuate seriously ill, disabled and injured persons.

Contacts: (066) 965 32 20, (050) 986 13 55.

9. Helping to Leave .
For residents of Kherson, Kharkiv, Luhansk, Donetsk and Zaporizhia regions.

Contacts: +38 (093) 17-76-458

Ukrainians who were forced to move to another country can obtain tax resident status there. This creates the risk of double taxation, when you will have to pay the full amount of taxes both in Ukraine and in the country of residence abroad. How to avoid this? Let's figure it out one by one.

1. In what cases can there be a risk of double taxation?

After a long stay in another country (for most EU countries it is 6 months or more than 183 days) and if other individual conditions are met, a person can acquire the status of a tax resident of that country.

At the same time, almost all Ukrainians fall under the criteria of a tax resident of Ukraine (in practice, if a Ukrainian woman or a Ukrainian man has not registered for permanent residence abroad with deregistration, it means that the tax authorities will continue to consider them tax residents of Ukraine). That is, a situation may arise that a person must pay taxes both in Ukraine and in another state in which he acquired the status of a tax resident.

2. What are the conditions for acquiring tax resident status in different countries?

Conditions may vary in each country.

🇵🇱 Poland - it is necessary to have a center of personal or economic interests in Poland or to live in the country for more than 183 days a year.

🇩🇪 Germany - availability of housing (including rented) in Germany or residence for more than 6 months a year.

🇨🇿 Czech Republic - availability of housing (including rented) in the Czech Republic or residence for more than 6 months a year.

🇪🇸 Spain - having a center of activity or economic interests or living in Spain for more than 183 days a year.

However, in practice, the very fact of registering a place of residence with obtaining a tax number can already be presumed by the host country as the acquisition of tax residency.

3. What to do to avoid double taxation?

If a person falls under the criteria of a tax resident of Ukraine and another state at the same time, you need to find out whether there is an agreement on the avoidance of double taxation (tax convention) between Ukraine and such another state and read the content of Article 4 of this document. When maintaining a place of residence in Ukraine, the solution to the issue of residency will, as a rule, come down to determining the center of personal and economic interests.

Therefore, in order to recognize yourself as a resident of Ukraine, you need to request a certificate of tax residency in Ukraine from the tax authorities and collect as much evidence as possible of the presence of a center of personal and economic interests in Ukraine.

Example:

• husband or wife in Ukraine;
• the child's visit to educational institutions in Ukraine;
• real estate (documents confirming the right of ownership or use);
• presence of a business in Ukraine (registered FOP, legal entities);
• receipts for the payment of utility bills.

If a person is recognized as a resident of Ukraine, taxes paid abroad can potentially be credited in Ukraine together with the declaration of income received abroad. If a person does not meet the criteria of a resident of Ukraine, then, on the contrary, taxes paid in Ukraine can potentially be set off against the payment of taxes in the country of residence along with the declaration of already Ukrainian income as foreign. In this case, it is not necessary to declare non-Ukrainian income in Ukraine, but it is necessary to take into account that in practice Ukraine is difficult "releases" its residents. There is no document that would confirm the loss of tax residency.

How to issue a foreign passport for a child born abroad without returning to Ukraine? Detailed information was shared by the State Migration Service of Ukraine.

• Where can you issue a foreign passport abroad?
  In "Passport Service" centers and in foreign diplomatic establishments (ZDU).
• What to do if the mother's passport has expired or the photo card is not pasted?
  You can issue an ID card for the mother and a foreign passport for the child at the same time. For this, contact the "Passport Service" centers.
• What to do if the father is a foreigner?
  Contact a foreign diplomatic institution to obtain a certificate of registration of a person as a citizen of Ukraine. The registration period is 3 months. Then, with this certificate, you can issue a passport both at ZSU and at Passport Service centers
• What to do with a foreign birth certificate?
  It is necessary to make an official translation and notarize it. Also, for legalization, the certificate may require an apostille (unless otherwise stipulated by the international agreement of Ukraine with the relevant country).
• Is it necessary to bring a child with you?
  No, but in this case you need to have a 10x15cm photo of the child with you to enter a digitized face image.
• What is the registration fee?
  The cost of a child's foreign passport is the same as that of an adult. In the units of the Migration Service, it is UAH 856 or UAH 1,496 (depending on the urgency). "Passport Service" centers additionally charge a service fee of the enterprise, which varies depending on the country.

Source: https://dmsu.gov.ua/news/dms/14369.html 

From July 8, the evacuation train from Donetsk region to Zhytomyr region will run once every 8 days on even days.

Evacuation days: 07/08, 07/16, 07/24, 02/08, 08/10, 08/18, 08/26.

The departure time of the train is 14:15.

Route: Pokrovsk - Berdychiv station.

To evacuate, you need to register in advance by calling the following numbers: (098) 890-33-18, (066) 285-62-90, or by reporting your intentions to the hotlines of village, settlement councils, and military administrations.

To evacuate the seriously ill and persons with disabilities, please call: (099) 710-48-72, (099) 311-53-14, (099) 311-53-36, (096) 108-60-48, (096) 108-52-24.

You can also contact the hotline of the Ministry of Reintegration: 15-48 or write to the messenger at the number: (096) 078-84-33.

After evacuation, you will receive the following social guarantees:

1. Free housing in communally owned institutions of the Zhytomyr region.

2. Humanitarian aid.

3. Monthly payment for IDPs:

• for persons with disabilities and children - 3,000 hryvnias;
• for other persons - 2,000 hryvnias.

4. One-time payment at Berdychiv station (Zhytomyr Region):

• for persons with disabilities and children - 3,000 hryvnias;
• for other persons - 2,000 hryvnias.

5. Psychological assistance.

6. Medical assistance.

Source: https://t.me/minre_ua/3690 

A free evacuation train was launched from Sumy Oblast.

Route: Sumy-Kyiv.

Schedule: daily departure from Sumy at 6:47 a.m., arrival in Kyiv at 11:41 a.m.

Upon arrival at the station, evacuees will be able to receive:

• 3 thousand hryvnias for children and persons with disabilities;
• 2 thousand hryvnias for all other persons.

IDPs will be accommodated in a modular town in the Vyshgorod district.

For evacuation issues, contact:

• by phone of the hotline of Sumy OVA: (0542)-77-99-55;
• to the 24-hour hotline of the Ministry of Reintegration: 15-48;
• on WhatsApp/Telegram/Viber messengers at the number: (096) 078-84-33.

We will remind that earlier in Sumy Oblast a decision was made to evacuate residents of settlements located in the five-kilometer border zone.

Source: https://t.me/minre_ua/3763, https://t.me/minre_ua/3732 

1. ADRA Ukraine.

For over a year, ADRA Ukraine has been helping Ukrainians from the frontline regions to evacuate to safer places.

Currently, ADRA Ukraine provides:

• free evacuation flights from the regions where hostilities are taking place to safe regions;
• returning people to settlements where there is currently no active hostilities (and where people lived until February 24, 2022).

For more information and to apply for evacuation, please call the hotline:

• +38 050 572 04 07;
• +38 067 203 62 48.

The line is open from 09:00 to 18:00.

Day off: Saturday.

Details: https://www.instagram.com/p/CuE2afONFtf/?igshid=NTc4MTIwNjQ2YQ==

2. Rubikus.

Rubikus is a team of volunteers that helps Ukrainians fleeing the war find asylum in Europe.

Rubikus coordinators:

• Advise and tell how Ukrainians are received in European countries, what are the requirements for entry to each country.
• They will develop a convenient route, select appropriate transportation, and help those who need special assistance to get there.
• They will be with you at all stages of the journey, helping you to cope with problems and difficulties.

To get help with leaving Ukraine, fill out a special form. You can find it on the Rubikus website: https://helpua.rubikus.de/ua#help 

3. Helping to leave.

The organization helps to evacuate from the war zone, the temporarily occupied territories, and from Russia, where Ukrainians were taken against their will.

To get help, you can contact:

• telegram bot;
• the call center +38 (093) 17-76-458 (Kherson, Kharkiv, Luhansk and Donetsk regions).

Source: https://t.me/helpingtoleave_bot

4. "Angels of Salvation".

The humanitarian center "Angels of Salvation" provides free targeted evacuation from dangerous regions.

The services can be used by:

• people with limited mobility and bedridden people;
• the elderly;
• families with children;
• people in need of medical care;
• people with pets.

Contacts of the organization "Angels of Salvation": 066 965 32 20.

Source: https://charity-aos.com/ 

1. Will an ID card be valid if it expired during martial law or a passport book if it does not have a new photo pasted on it?

So. These documents are valid provided that: Passport in card form has expired 30 days before February 24, 2022 and after February 24, 2022. The deadline for pasting new photo cards into passports of Ukrainian citizens of the 1994 model (upon reaching 25 or 45 years of age) is 30 days before February 24, 2022 and after February 24, 2022.

2. When should I replace my ID card or update my passport photo?

Documents are valid during the period of martial law and are subject to exchange or pasting of new photo cards within 30 calendar days from the date of termination or cancellation of martial law.

Source: https://t.me/mvs_ukraine/28142 

Temporary protection for foreigners - family members of Ukrainian citizens. A frequent legal request to United for Ukraine is the question: my family member has foreign citizenship, can he/she get temporary protection in the EU countries together with me?

A response was prepared with an overview of the features in different countries. In accordance with Article 2 of the Implementing Decision of the Council of the EU, which activated the effect of Directive 2001/55/EC and introduced temporary protection, such protection applies to family members of Ukrainian citizens who lived on the territory of Ukraine until February 24, 2022. At the same time, the citizenship of such a family member does not matter.

The Decision directly states that for the purposes of temporary protection, the family should have already existed and lived in the territory of Ukraine until February 24, 2022. At the same time, the concept of "family member" is defined quite broadly in the Decision, in particular:

1. the second spouse of a citizen of Ukraine, or an unmarried partner with whom the person is in a stable relationship, if the legislation or practice of the relevant EU state considers unmarried couples as spouses in accordance with its national legislation on foreigners;
2. minor unmarried children of a citizen of Ukraine, or of the second spouse, regardless of whether they were born in wedlock or out of wedlock, or were adopted;
3. other close relatives who lived together as part of the family as of February 24, 2022, and who at that time were fully or mostly dependent on a citizen of Ukraine."

Thus, family members can include not only the official husband/wife, but also civil partners who lived in the same family with a citizen of Ukraine at the time the war began and got married after 02/24/2022 (or continue to live in a civil partnership). However, the provision of temporary protection for this category of persons remains at the discretion of each EU country, depending on its family legislation.

For example, German national law defines that for the purposes of temporary protection, unmarried partners living in a permanent relationship are also considered "family members". The "permanence" of the relationship is determined by the criteria of exclusivity and the desire of the partners to support each other financially and emotionally throughout life.

In Portuguese law, "family members" include unmarried partners in a stable relationship who have lived together for at least 2 years under conditions similar to marriage. Such family ties can be proven by any available means, including witnesses.

Similarly, in the national legislation of Bulgaria, "family members" for the purposes of temporary protection include cohabitants with whom a citizen of Ukraine has a confirmed stable long-term relationship, as well as their unmarried minor children.

Dutch legislation includes partners with whom a citizen of Ukraine has had a long-term relationship and who can prove that they lived together in Ukraine before the start of the war (usually for at least six months before February 24, 2022) as "family members".

Instead, Polish legislation establishes more limited criteria for "family members" for the purposes of temporary protection, in particular:

• unmarried partners in a stable relationship are not included among the persons entitled to special temporary protection;
• minor unmarried children of a citizen of Ukraine with foreign citizenship are entitled to special temporary protection only if the citizen of Ukraine has a "Polish card" or if they are born in Poland to a mother who has temporary protection;
• other close relatives who lived together as part of the family may be entitled to temporary protection only if they are the immediate family of a citizen of Ukraine who has a "Polish card".

In this context, it is also worth noting that the right to receive temporary protection for a foreign citizen, as such, is not a reason for crossing the border from Ukraine to the EU. If a foreigner plans to cross the border from Ukraine, for example, to Poland, a visa will be required (if such a foreigner does not have the right to visa-free travel in the Schengen zone).

Starting from October 1, women who have a medical or pharmaceutical education are subject to military registration for military service. Women who have a specialty and/or profession related to the relevant military specialty are registered for military service at their request.

Fedir Venislavskyi, a member of the Parliamentary Committee on National Security, Defense and Intelligence and the President's representative in the Verkhovna Rada, explained: "If women are registered, they will acquire the status of persons liable for military service, and persons liable for military service can travel abroad in the manner prescribed for persons liable for military service. That is, if they have some documents that give them the right to leave temporarily, then yes, they will be able to go. If not, then they will be restricted in their right to leave just like men."

If a woman is mobilized or enters into a contract or military service, she will need to obtain a business trip or a vacation permit outside Ukraine from her immediate supervisor in order to travel abroad.

As a reminder, restrictions on traveling abroad apply to:

• men between the ages of 18 and 60;
• civil servants in certain positions.

A new train to Poland: "Warsaw - Rava-Ruska.

On October 15, a new daily train will start running to Poland: "Warsaw - Rava-Ruska.

According to Ukrzaliznytsia, the Warsaw-Rava-Ruska train will be an alternative rail connection to the Polish capital. This train will be able to transport almost 500 passengers daily in both directions. At Rava-Ruska station, a convenient transfer to trains will be organized to take passengers to Lviv.

Schedule:

• departure from Warsaw Wschodnia - 21:45;
• arrival in Rava-Ruska in 6.5 hours - at 5:15.

Return direction:

• departure from Rava-Ruska - 11:00;
• arrival in Warsaw in 7.5 hours - at 17:29.