{"id":743,"date":"2025-09-29T09:22:31","date_gmt":"2025-09-29T06:22:31","guid":{"rendered":"https:\/\/ucbi.es\/?post_type=product&#038;p=743"},"modified":"2025-09-29T09:22:32","modified_gmt":"2025-09-29T06:22:32","slug":"kontrolovani-inozemni-kompaniyi","status":"publish","type":"product","link":"https:\/\/ucbi.es\/en\/product\/kontrolovani-inozemni-kompaniyi\/","title":{"rendered":"Controlled Foreign Companies"},"content":{"rendered":"<ul class=\"left\">\n<li>\n<h3 class=\"element-animation block-reveal\">Controlled Foreign Companies (CFC)<\/h3>\n<h2 class=\"btn-text\">GENERAL INFORMATION<\/h2>\n<div class=\"description\">\n<div class=\"question\">\n<h5>A Controlled Foreign Company (CFC) is a legal entity registered in a foreign state or territory that is recognized as being under the control of an individual or legal entity that is a tax resident of Ukraine (the controlling person)<\/h5>\n<\/div>\n<div class=\"arrow-block\"><span class=\"arrow close\">+<\/span><br \/>\n<span class=\"arrow open\">&#8211;<\/span><\/div>\n<\/div>\n<\/li>\n<li>\n<h2 class=\"btn-text\">HOW TO DETERMINE CONTROLLING PERSON STATUS?<\/h2>\n<div class=\"description\">\n<div class=\"question\">\n<h5>To determine the status of a controlling person, one should follow the requirements of the CFC Law:<\/h5>\n<ol class=\"ansver\">\n<li>A share in the capital of a foreign company of 50% or more<\/li>\n<li>A combined ownership by Ukrainian residents of 50% or more (provided that each resident holds more than 10%)<\/li>\n<li>Effective control over a foreign company<\/li>\n<\/ol>\n<\/div>\n<div class=\"arrow-block\"><span class=\"arrow close\">+<\/span><br \/>\n<span class=\"arrow open\">&#8211;<\/span><\/div>\n<\/div>\n<\/li>\n<li>\n<h2 class=\"btn-text\">WHY IS CFC IMPORTANT?<\/h2>\n<div class=\"description\">\n<div class=\"question\">\n<h5>In an environment of global changes and stricter tax controls, the correct documentation and timely filing of CFC reports help avoid penalties and tax risks. Our international taxation experts will guide you through this complex process<\/h5>\n<\/div>\n<div class=\"arrow-block\"><span class=\"arrow close\">+<\/span><br \/>\n<span class=\"arrow open\">&#8211;<\/span><\/div>\n<\/div>\n<\/li>\n<li>\n<h2 class=\"btn-text\">WHAT WE OFFER<\/h2>\n<div class=\"description\">\n<div class=\"question\">\n<h5>Our services include:<\/h5>\n<ol class=\"ansver\">\n<li>Full diagnostics and consultation: determining whether your companies meet the CFC criteria<\/li>\n<li>Data collection and preparation: financial statements, ownership structure, etc.<\/li>\n<li>Preparation and submission of CFC Notifications and annual reports<\/li>\n<li>Continuous monitoring of legislative changes<\/li>\n<li>Guaranteed accuracy and compliance with the requirements of the Tax Code of Ukraine<\/li>\n<\/ol>\n<\/div>\n<div class=\"arrow-block\"><span class=\"arrow close\">+<\/span><br \/>\n<span class=\"arrow open\">&#8211;<\/span><\/div>\n<\/div>\n<\/li>\n<li>\n<h2 class=\"btn-text\">WHY YOU SHOULD NOT IGNORE CFC REPORTING?<\/h2>\n<div class=\"description\">\n<div class=\"question\">\n<h5>Penalties are provided for failure to file or late filing of the CFC Report.<br \/>\nHowever, according to Law No. 4113-IX, penalties do not apply to violations committed during the period of martial law, provided the controlling person fulfills their obligations within 6 months of its termination.<br \/>\nThis is only a deferral of sanctions, so it is crucial to prepare in advance.<\/h5>\n<\/div>\n<div class=\"arrow-block\"><span class=\"arrow close\">+<\/span><br \/>\n<span class=\"arrow open\">&#8211;<\/span><\/div>\n<\/div>\n<\/li>\n<li>\n<h2 class=\"btn-text\">OUR APPROACH<\/h2>\n<div class=\"description\">\n<div class=\"question\">\n<h5>We become your partner in all CFC matters. By choosing UCBI, you will be able to:<\/h5>\n<ol class=\"ansver\">\n<li>Verify whether your company is recognized as controlled<\/li>\n<li>Prepare the CFC Notification and CFC Report<\/li>\n<li>Identify grounds for tax exemptions<\/li>\n<li>Focus on business growth, rather than tax puzzles<\/li>\n<\/ol>\n<\/div>\n<div class=\"arrow-block\"><span class=\"arrow close\">+<\/span><br \/>\n<span class=\"arrow open\">&#8211;<\/span><\/div>\n<\/div>\n<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p class=\"translation-block\">Do you conduct business outside of Ukraine? If so, you need to look into the regulations regarding Controlled Foreign Companies (CFCs). Registering a company in Spain or other jurisdictions undoubtedly opens new opportunities for growth and development. However, this legal action also brings new obligations in Ukraine\u2014specifically, the requirement to prepare and submit a CFC Notification and a CFC Report<\/p>\n<p><br style=\"font-weight: 400;\" \/><br style=\"font-weight: 400;\" \/><\/p>","protected":false},"featured_media":745,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"product_brand":[],"product_cat":[42],"product_tag":[127,128,129],"class_list":["post-743","product","type-product","status-publish","has-post-thumbnail","product_cat-poslugy-v-ukrayini","product_tag-kik","product_tag-status-kontrolyuyuchoyi-osoby","product_tag-zvit-shhodo-kik","first","instock","taxable","shipping-taxable","purchasable","product-type-variable"],"acf":[],"_links":{"self":[{"href":"https:\/\/ucbi.es\/en\/wp-json\/wp\/v2\/product\/743","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucbi.es\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/ucbi.es\/en\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/ucbi.es\/en\/wp-json\/wp\/v2\/comments?post=743"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucbi.es\/en\/wp-json\/wp\/v2\/media\/745"}],"wp:attachment":[{"href":"https:\/\/ucbi.es\/en\/wp-json\/wp\/v2\/media?parent=743"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/ucbi.es\/en\/wp-json\/wp\/v2\/product_brand?post=743"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/ucbi.es\/en\/wp-json\/wp\/v2\/product_cat?post=743"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/ucbi.es\/en\/wp-json\/wp\/v2\/product_tag?post=743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}