Dual Citizenship Law — How It Affects Tax Residency
Context:
Ukraine’s Parliament has passed Draft Law № 11469, allowing Ukrainians to hold dual (or multiple) citizenships. The law supports those who already have foreign passports (especially during wartime), as well as the Ukrainian diaspora and ethnic Ukrainians abroad.
However, human rights groups are concerned about provisions that could result in loss of Ukrainian citizenship — especially for residents of occupied territories or those who formally cooperated with occupation authorities.
🔍 What’s Changing?
- Dual or multiple citizenship is now permitted for a wide range of people: displaced persons, children born abroad, diaspora members, and citizens of partner countries.
- The Cabinet of Ministers will define which foreign citizenships are allowed. Citizenships of aggressor states are excluded.
- Experts stress the need to improve the law to protect the rights of people in temporarily occupied areas.
⚖️ Impact on Tax Residency
Holding multiple citizenships does not change your tax residency status. Tax residency in Ukraine is determined based on:
- Staying in the country for more than 183 days per year;
- Center of vital interests — such as having a home, job, or business in Ukraine;
- Updated laws focus on residence and activity, not citizenship.
Example:
A Ukrainian citizen with a French passport remains a tax resident of Ukraine if they continue to live or do business there. Conversely, after relocating, staying abroad for over 183 days, and shifting the center of interests, they may officially change residency — regardless of citizenship.
✅ Conclusion
- Pros of the law: more freedom and official status for 30+ million Ukrainians abroad and displaced individuals.
- Risks: potential limitations on civil rights, especially for residents of occupied territories.
- Taxes: tax residency is based on real-life presence and business activity, not on citizenship.
💡 Need tailored advice?
Our tax experts are ready to help assess how life changes may affect your residency or tax status. Contact us for a consultation!
