Translating Documents for Double Taxation Avoidance: What You Need and How to Get It Right¶

You’re working in Germany, paying taxes here - and then you find out Ukraine also wants its share. 18% personal income tax on earnings you’ve already taxed at the Finanzamt. Sound familiar? According to KPMG Ukraine, hundreds of thousands of Ukrainians abroad have fallen into a “double taxation trap” since 2022. Your money gets taxed twice, and the only way to stop that is with properly translated documents.

Let’s figure out exactly which documents you need for double taxation avoidance, how to translate them, and what it costs.

What Is a Double Tax Treaty and How Does It Work¶

A double tax treaty (DTT) - sometimes called a convention - is a bilateral agreement between two countries that determines where a person or company pays taxes and how to avoid a situation where the same income gets taxed twice.

As of 2026, Ukraine has active agreements with 73 countries worldwide, including Germany, Austria, Poland, France, the Netherlands, the UK, the USA, Canada, and others.

How does it work in practice? For example, the agreement between Ukraine and Germany (in force since 1996) establishes:

• Salary is taxed in the country where you physically work
• Pensions - in the country of residence
• Dividends - at a rate of no more than 5-10% in the source country
• Interest - no more than 2-5% in the source country

But for these rules to kick in, you need to PROVE your status and rights to the tax authorities in both countries. And that’s where documents and their translation come into the picture.

According to the Tax Code of Ukraine (Articles 161, 170.11):

For the right to credit taxes and fees paid outside of Ukraine, the taxpayer is obliged to obtain from the authorized state body of the country where the income was received a certificate on the amount and the tax base. This certificate must be legalized or apostilled and translated into Ukrainian with notarial certification.

In plain terms: without a translated and certified certificate from the foreign tax authority, they won’t credit the taxes you paid abroad. You’ll pay twice.

Which Documents You Need to Translate: Full Checklist¶

The exact set of documents depends on your situation, but here’s the main list:

For Filing With Ukraine’s Tax Service (DPS)¶

Document	What It Is	Why You Need It
Certificate of taxes paid abroad	Document from Finanzamt, HMRC, IRS, etc.	Confirm the amount of taxes paid in another country
Tax residency certificate (Ansassigkeitsbescheinigung)	Proof that you’re a tax resident of another country	Activate the treaty provisions
Foreign income declaration	Copy of your foreign tax return	Confirm the tax base
Employer certificate	Lohnsteuerbescheinigung, P60, W-2	Confirm the income source

For Filing With a Foreign Tax Authority¶

Document	What It Is	Why You Need It
Ukrainian tax residency certificate	Issued by DPS free of charge	Prove your Ukrainian tax resident status
Ukrainian tax declaration	Declaration on property status and income	Confirm Ukrainian income
Income certificate OK-5/OK-7	Extract from the DPS registry	Income details for the foreign tax authority
Single Social Contribution certificate	Document from DPS	For crediting social contributions

For Banks and Financial Institutions (loans, mortgages)¶

Document	Why You Need It
Translated tax declarations for 2-3 years	Creditworthiness assessment
Income certificate	Proof of stable income
Tax debt clearance certificate	KYC/AML requirements

One client from Dusseldorf was working remotely for a Ukrainian IT company. When filing his declaration at the Finanzamt, he needed to fill out Anlage AUS (foreign income) and attach a translated Ukrainian certificate showing paid personal income tax. Without that translation, the Finanzamt wouldn’t have credited his taxes, and he’d have paid the full amount again in Germany.

Translation Requirements: What Tax Authorities in Different Countries Demand¶

The main rule here - every country has its own requirements for the type of translation. And a mistake can cost you real money.

Germany¶

The Finanzamt requires a beglaubigte Ubersetzung - a certified translation from a sworn translator (beeidigte/r Ubersetzer/in) registered in the justiz-dolmetscher.de database. You don’t usually need an apostille on the translation, but the original document from the foreign tax authority may require one.

As Finanzamt NRW explains:

Ansassigkeitsbescheinigungen werden grundsatzlich nur auf amtlichen Vordrucken erteilt. Frei formulierte Ansassigkeitsbescheinigungen werden von den auslandischen Steuerbehorden nicht akzeptiert.

In other words, tax residency certificates are only issued on official forms - and they must be translated by a sworn translator specifically, otherwise they won’t be accepted.

Ukraine¶

DPS requires a notarially certified translation into Ukrainian. The document from the foreign tax authority must be legalized (apostille or consular legalization) and translated with notarial certification. As DPS notes, if the notary doesn’t speak the document’s language, the translation is done by a translator and the notary certifies the translator’s signature.

Other EU Countries¶

Country	Translation Requirement
Austria	Beglaubigte Ubersetzung from a gerichtlich beeideter Ubersetzer
France	Traduction assermentee from a court-registered translator
Netherlands	Beedigd vertaling or English (for some institutions)
Poland	Tlumaczenie przysiegle from a przysiegly tlumacz
United Kingdom	Certified translation (less formalized, but translator’s certificate required)
USA	Certified translation with translator’s affidavit
Canada	Certified translation, IRCC format

Comparison: Do You Need an Apostille or Not?¶

Situation	Apostille on Original	Apostille on Translation
Filing with Ukraine’s DPS	Yes (on the foreign document)	No
Filing with Finanzamt	Usually no	No
Filing with French tax authority	Sometimes	No
Filing with UK’s HMRC	No	No

Common mistake: people apostille the translation instead of the original. The apostille goes on the ORIGINAL document, not the translation. The translation gets certified by the translator (and notary if required).

Tax Residency Certificate: The Key Document¶

This is the most important document for activating the treaty. Without it, no tax authority will credit your foreign taxes.

How to Get It in Ukraine¶

The tax residency confirmation certificate is issued by DPS free of charge. The process:

1. Submit an application through the Taxpayer Electronic Office or in person at any local DPS office
2. Wait up to 10 calendar days
3. Receive the certificate in paper or electronic form

Through the Diia app you can get a bilingual version (Ukrainian-English) in a simplified format.

For filing abroad, you need to: - Apostille the certificate at DPS (free or minimal cost) - Translate it into the destination country’s language - Certify the translation (notarially or through a sworn translator - depending on the country’s requirements)

How to Get It in Germany¶

The Ansassigkeitsbescheinigung is issued by your local Finanzamt upon request. Here’s how:

1. Fill out the application (Antrag auf Erteilung einer Ansassigkeitsbescheinigung) - the form is on the Finanzamt Bayern website
2. Specify the country you need the certificate for and the specific convention
3. Submit to your Finanzamt - processing time is usually 2-4 weeks

For filing with Ukraine’s DPS, you need to translate this certificate into Ukrainian with notarial certification. An apostille is recommended, though DPS sometimes accepts documents without one (but it’s better not to risk it).

How Much Does Translation for DTT Cost¶

Translation in Ukraine¶

Document	Translation	Notarial Certification	Total
Certificate of taxes paid (1-2 pages)	200-400 UAH	200-400 UAH	400-800 UAH
Tax declaration (5-10 pages)	1,000-3,000 UAH	200-400 UAH	1,200-3,400 UAH
Tax residency certificate (1 page)	150-300 UAH	200-400 UAH	350-700 UAH
Full package for DPS	-	-	2,000-5,000 UAH

Translation in Germany (beglaubigte Ubersetzung)¶

Document	Price
Tax residency certificate (1 page)	30-60 EUR
Finanzamt certificate of taxes paid	40-80 EUR
Full tax declaration (5-10 pages)	200-600 EUR
Full package for Ukraine’s DPS	300-800 EUR

As Legalkey Bureau notes, apostilling a tax residency certificate is a separate service. In Ukraine, DPS apostilles its own documents; in Germany, it’s handled by the Bezirksregierung or Landgericht, depending on the federal state.

One option is to use ChatsControl for a draft translation of financial documents. You upload the scan of the Finanzamt certificate, the AI generates a draft using proper tax terminology, then a sworn translator reviews and stamps it. The price is comparable to a translation bureau (~30-50 EUR per page), but faster - 2-24 hours instead of 3-5 days. Downside: for complex multi-page declarations with non-standard appendices, a bureau where the translator can discuss context in person may be the better call.

Common Scenarios: When You Need Translation for DTT¶

Scenario 1: Ukrainian Working in Germany With Income From Ukraine¶

You’ve moved to Germany, you’re working here, but you’re still renting out an apartment in Ukraine and collecting rent. To avoid paying tax on that rental income twice:

1. Fill out Anlage AUS (foreign income) in your German tax return
2. Translate your Ukrainian declaration and the certificate of personal income tax paid on rent
3. Submit to the Finanzamt with a sworn translation

Scenario 2: Remote Worker Employed by a Ukrainian Company¶

You live in the EU but work remotely for a Ukrainian employer. Your employer withholds personal income tax in Ukraine, and you’re also supposed to pay taxes in your country of residence. As GLOBSEC notes:

Ukrainian refugees who continue working remotely for Ukrainian employers face double taxation, as both Ukraine and the host country may claim tax residency over the same individual.

The solution: 1. Get a tax residency certificate from your country of residence 2. Translate it into Ukrainian with notarial certification 3. File it with Ukraine’s DPS along with your declaration - either to stop being a resident or to get a tax credit

Scenario 3: Sole Proprietor With Income in Both the EU and Ukraine¶

You’re a sole proprietor on the simplified tax system in Ukraine and also freelancing in Germany. You’ll need to: - Translate your Ukrainian sole proprietor declaration for the Finanzamt - Translate your German Steuerbescheid for DPS - Possibly translate Single Social Contribution certificates

As PwC explains:

The amount of foreign tax credit is limited to the amount of Ukrainian PIT that would arise from the same income at 18%.

So the credit is capped at 18% - if you paid 30% Einkommensteuer in Germany, Ukraine will only credit 18%, and nobody’s giving back the difference. But without properly translated documents, they won’t credit even those 18%.

Scenario 4: Pensioner With a Ukrainian Pension Living in Germany¶

Under the Ukraine-Germany convention, pensions are taxed in the country of residence. But if Ukraine withholds tax - you’ll need a certificate and translation to get a refund.

Deadlines: Don’t Miss Them¶

Country	Tax Return Deadline	Extension Through DTT
Ukraine	April 30 (for the previous year)	Until December 31 - if waiting for documents from abroad
Germany	July 31 (without Steuerberater), February 28/29 of the following year (with Steuerberater)	Case by case
Austria	April 30 (paper), June 30 (electronic)	Case by case
France	May-June (depends on the department)	Case by case

Important detail for Ukraine: according to Tax Code Article 170.11.2, if you can’t get the certificate from the foreign tax authority by April 30, you can file an extension request until December 31. But you must submit the request BEFORE April 30.

As DPS explains:

In case the document confirming the amount of income received from foreign sources and the amount of tax paid is not available at the time of filing the annual tax return, the taxpayer may submit such documents to the supervisory authority before December 31 of the year following the reporting year.

So you have until the end of the year - but don’t drag your feet on the translation.

Step-by-Step Guide: How to Get Everything Right¶

Step 1: Check if a treaty exists¶

Check the list of countries on the Ministry of Finance website. If your country is on the list - there’s a treaty. If not (for example, Russia since 2022, Belarus, Cuba, Syria) - a tax credit isn’t possible.

Step 2: Get your certificates¶

• From the foreign tax authority: certificate of taxes paid and the Ansassigkeitsbescheinigung (or equivalent)
• From Ukraine’s DPS: tax residency certificate (if filing abroad)

Step 3: Apostille the originals¶

• The foreign certificate - for filing in Ukraine
• The Ukrainian certificate - for filing abroad

Step 4: Translate the documents¶

• For Ukraine’s DPS: notarially certified translation into Ukrainian
• For the Finanzamt: beglaubigte Ubersetzung from a sworn translator
• For other countries: according to their requirements (see the table above)

Step 5: File your return¶

• In Ukraine: through the Electronic Office or in person
• In Germany: through ELSTER or a Steuerberater
• Attach all translated documents as appendices

Step 6: Wait for the decision¶

Processing time ranges from 2 weeks to 6 months depending on the country and complexity of the situation. If something’s wrong with the translation - they’ll send it back for revision, and you’ll have to start over.

Common Mistakes and How to Avoid Them¶

Mistake 1: Regular translation instead of certified¶

DPS won’t accept a Google Translate output or a regular translation without notarial certification. The Finanzamt won’t accept a translation without a sworn translator’s seal. Certification isn’t bureaucracy for the sake of bureaucracy - it’s a legal guarantee of accuracy.

Mistake 2: Apostille on the translation instead of the original¶

The apostille goes on the ORIGINAL document. Not on the translation. If you apostilled the translation instead of the original - the document won’t be accepted.

Mistake 3: Wrong terminology in the translation¶

Single Tax, Single Social Contribution, the simplified system - these terms don’t have direct equivalents in European languages. If the translator writes “single tax” instead of “simplified taxation system (flat rate)” or “unified social contribution” without explanation - the Finanzamt won’t understand, and they’ll return the declaration.

Mistake 4: Missed deadline¶

You got the certificate from the Finanzamt but didn’t manage to translate and file it by April 30 in Ukraine. If you didn’t submit an extension request - the credit is gone for this year.

Mistake 5: Translating the wrong certificate¶

Some people confuse Lohnsteuerbescheinigung (employer certificate) with Einkommensteuerbescheid (Finanzamt decision). Ukraine’s DPS specifically needs a certificate from the TAX AUTHORITY, not from the employer.

Checklist: What to Translate for Double Taxation Avoidance¶

If you live in the EU and have income from Ukraine¶

• [ ] Tax residency certificate of the EU country (Ansassigkeitsbescheinigung) - translate into Ukrainian, notarial certification
• [ ] Certificate from the foreign tax authority showing the amount of taxes paid - translate into Ukrainian, notarial certification
• [ ] Apostille on both documents
• [ ] File with Ukraine’s DPS along with your declaration

If you live in Ukraine and have income from abroad¶

• [ ] Certificate from the foreign tax authority - translate into Ukrainian, notarial certification, apostille
• [ ] Certificate of taxes paid - translate into Ukrainian, notarial certification
• [ ] File with DPS along with your declaration by April 30 (or submit an extension request)

If you have income in both countries¶

• [ ] The entire package above + Ukrainian tax declaration translated for the foreign tax authority
• [ ] Ukrainian tax residency certificate from DPS - apostille + translation
• [ ] OK-5/OK-7 certificates from DPS - translation

FAQ¶

How much does it cost to translate a tax residency certificate?¶

In Ukraine - 350-700 UAH (translation + notarial certification). In Germany - 30-60 EUR for a sworn translation of one page. If you need an apostille - that’s an additional cost: free from DPS or 25-50 EUR in Germany.

Can I submit a certificate in English to DPS without translation?¶

No. DPS requires translation into Ukrainian with notarial certification. Even if the certificate is in English - translation is mandatory. Exception: bilingual certificates from Diia (Ukrainian-English) for filing abroad.

Which countries have terminated their convention with Ukraine?¶

As of 2026, Ukraine has terminated conventions with Russia (since 2022), Belarus, Cuba, and Syria. The agreement with Iran was also terminated (since January 1, 2025). The full current list is on the Ministry of Finance website.

Do I need an apostille on the Finanzamt certificate for DPS?¶

Formally - yes, DPS requires legalization of foreign documents. In practice, some local offices accept them without an apostille - but it’s better not to risk it and get the apostille. In Germany, the apostille on Finanzamt documents is issued by the Bezirksregierung or Landgericht.

How long does the whole process take?¶

From receiving the certificate to filing with the tax authority - usually 3-6 weeks: certificate (2-4 weeks) + apostille (1-2 weeks) + translation (1-3 days) + filing. If you order through an online service - translation can be done in 2-24 hours.

What if I can’t collect the documents by April 30?¶

Submit an extension request BEFORE April 30. DPS will grant an extension until December 31 for those waiting on documents from foreign tax authorities. Without the request - you’ll face a penalty for late filing.

Does Ukraine credit the full amount of foreign tax?¶

No. The credit is capped at 18% (personal income tax rate). If you paid 42% Einkommensteuer in Germany, Ukraine will only credit 18%. Nobody refunds the remaining 24% - that’s the cost of being a tax resident in two countries at once.

Does the Finanzamt accept translations done in Ukraine?¶

No. The Finanzamt only accepts translations from translators registered in the justiz-dolmetscher.de database. A translation from a Ukrainian bureau, even notarially certified, won’t be accepted by the Finanzamt.