"I have a company in Austria and assets/income in Ukraine. I don't understand where my tax obligation arises, whether there are permanent establishment risks, and whether I fall under CFC reporting requirements in Ukraine."
Pricing Plans
SCAN
€ 690
/ project
Diagnostics
90 min consultation (AT+UA analysis)
CFC check (obligation exists or not)
PE risk: permanent establishment analysis
Tax residency determination
Progressionsvorbehalt — analysis
Written "Risk Map" UA
Strategic report 30+ pages
Briefing for AT-Steuerberater
Briefing for UA accountant
1–2 weeks
★ Most popular
STRATEGY
€ 1,990
/ project
Strategy
90 min consultation (AT+UA analysis)
CFC strategy (obligation minimization)
PE elimination: restructuring
Optimization under AT–UA Treaty
Progressionsvorbehalt — calculation (3 scenarios)
Strategic report 30+ pages DE/UA
Briefing for AT-Steuerberater
Briefing for UA accountant
Holding structure turnkey
3–4 weeks
HOLDING
€ 3,490
/ project
Holding turnkey
Everything from STRATEGY +
Holding structure development
AT GmbH as holding — legal setup
Intragroup agreements AT–UA
Transfer pricing documentation
Coordination with notary and Steuerberater
Annual retainer 6 hrs/year
2–3 months
CFC reporting — separate service
•
Full CFC report (with KIK financial statements): from €690/year
•
Shortened CFC report (without full reporting, if exception applies): from €390/year
•
Filing with Ukrainian Tax Authority: included
•
Progressionsvorbehalt calculation (Austrian component): from €190 additional
•
Coordination with UA tax declaration: included in full package
How the process works
1
Week 1
Information gathering
Articles and extract of AT GmbH + UA company/sole proprietorship. AT and UA declarations for 2 years. Bank statements. Agreements with UA counterparties (for PE analysis).
2
Week 1–2
CFC analysis & PE diagnostics
Verification of residency status (AT vs UA). CFC analysis: is GmbH a CFC, level of passive income. PE check: actual place of management. DTA analysis for each income type.
3
Week 2
Progressionsvorbehalt calculation
We calculate the impact of UA income on the effective AT tax rate. We model 3 structuring scenarios. We prepare figures for AT-Steuerberater.
4
Week 2–4
Strategy & presentation
Strategic document 30+ pages DE/UA. Briefing for AT-Steuerberater and UA accountant. Client presentation in Ukrainian: explanation of each solution.
CFC fines 2025 (current data)
Fines for CFC law violations in Ukraine:
•
Non-submission of report: 302,800 UAH (100 × subsistence minimum, 3,028 UAH × 100)
•
Late submission: 3,028 UAH (1 subsistence minimum)
•
Incomplete/inaccurate: 3% of CFC income, but not more than 3,028,000 UAH
•
Non-notification of acquiring control: 908,400 UAH (300 × subsistence minimum)
Important: During martial law, fines are not applied if requirements are fulfilled within 6 months after its end.
FAQ & Common Objections
Logical next steps
Legal Basis
§3 Betriebswirtschaftliche Belange + §1 Strategische Unternehmensführung
⚠️
Disclaimer: NEXORA provides analytics and strategic recommendations. Tax return preparation and legal documentation is performed by licensed Steuerberater/Rechtsanwalt partners.
Key Figures
—
~40,000 Ukrainians in Austria have potential CFC obligations
—
UA Fines: from €1,000 to €50,000+/year
—
PE-rate: 18% UA tax on all GmbH profits
Who Falls Under CFC
Owner of AT GmbH + UA resident — required to file a CFC report under art. 39-2 PKU each year. Gets complicated.
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