Your Steuerberater looks up from the screen and says: “We need proof of your Ukrainian income for 2025 - preferably an official document.” You nod, but the questions pile up: which document exactly? Where do you get it? Does it need an apostille? And what even is a “certified translation” versus a regular one?
This isn’t a rare situation. Millions of Ukrainians are living abroad and dealing with foreign tax authorities for the first time - authorities that want specific, official, translated documents. This guide covers which Ukrainian documents you actually need, how to get them, and how to prepare them for submission.
Why the foreign tax authority cares about your Ukrainian documents¶
Once you’ve lived abroad for more than 183 days in a calendar year, you typically become a tax resident of that country. That means: you declare all your income there - local and Ukrainian alike. Salary from a Ukrainian employer (even if it’s still paid to a Ukrainian bank card), rental income from a flat in Kharkiv, a Ukrainian state pension - all of it goes on the return.
Just writing down the numbers isn’t enough. Most countries require supporting documents to prove where the income came from and whether you already paid taxes on it in Ukraine. If you didn’t - they’ll tax it. If you did - that’s where double taxation treaties come in.
Ukraine has active tax treaties with over 70 countries, including Germany, Poland, Czech Republic, France, Netherlands, and the UK. The basic principle: the same income can’t be taxed twice - it either goes to one country or gets split between them, depending on the treaty.
One thing that trips people up: “avoiding double taxation” doesn’t mean “you don’t have to file.” You still file - the treaty just determines how much you pay where.
That’s why document requests happen.
Income Certificate - the document you’ll need most often¶
The full Ukrainian name: “Довідка про суми виплачених доходів та утриманих податків” (Form 4-DF or an equivalent employer-issued document).
It’s a one-page document showing: - Total gross income for the year - Withheld personal income tax (18%) and military levy (1.5% or 5%) - Social insurance contributions (ЄСВ)
Where to get it: - From your employer - if you’re still officially employed or were last year - From the Ukrainian Tax Service (DPS) - via the Taxpayer Cabinet at cabinet.tax.gov.ua or in person at your local DPS office
What it’s used for abroad: - Germany: confirms that Ukrainian-source income was already taxed there, so Finanzamt can apply the treaty exemption or credit - Poland: supports a claim to reduce the Polish tax base when you have income from two countries - UK: proves foreign taxes paid when completing SA106 (the foreign income supplementary form) - Netherlands: supports Box 1 or Box 3 declaration
One important detail: many German tax advisors don’t just ask for the income certificate - they ask you to complete the Bescheinigung außerhalb EU/EWR form. This is a tripartite form that Finanzamt gives you, you send to the Ukrainian DPS, DPS certifies it with a stamp, and you get it back for submission. No apostille needed for this form specifically. It’s essentially the official income confirmation system for taxpayers from non-EU countries. More details at lohnsteuer-kompakt.de.
As VisitUkraine explains in their tax guidance:
If you are a tax resident of a foreign state and receive income in Ukraine, such income is subject to Ukrainian taxation at rates defined by the Tax Code, unless international agreements provide otherwise.
The chain looks like this: you file in Germany → Finanzamt asks for proof → you provide the DPS document → Finanzamt applies the credit or exemption.
Tax Residency Certificate - for treaty claims¶
Official Ukrainian name: “Довідка про підтвердження статусу резидента України” (Certificate of Ukrainian Tax Residency).
Not everyone needs this, but in certain situations it’s essential:
- You’re receiving income in Germany and need to confirm you’re a Ukrainian resident (so Germany doesn’t treat it as purely German-source income)
- You’re receiving Kapitalerträge (dividends or interest) in Germany and want the reduced withholding rate under the treaty
- A foreign company is paying you as a freelancer and needs residency confirmation to apply a withholding tax exemption
Where to request it: through the Taxpayer Cabinet at tax.gov.ua or at a DPS office. A critical detail from DPS:
If you need the certificate for apostilling, order exclusively the paper version. An electronic document cannot be apostilled under the Hague Convention.
Processing time: 5-10 business days for the certificate. Apostille at the Ministry of Justice takes another 5-10 business days. Expedited processing is available for an extra fee.
Property and Income Declaration - when they ask for the full declaration¶
This is Ukraine’s full annual tax return - the equivalent of a German Steuererklärung or Polish PIT. Multiple pages, appendices, all income sources, deductions. Filed with DPS by May 1 each year.
Who would have filed this in Ukraine: - Sole traders (ФОП) on the general taxation system - People who sold real estate or a car - People who received foreign income - People with multiple income sources where tax wasn’t withheld automatically
A foreign tax authority might request specifically this document if: - You’re a sole trader with business income - You had multiple simultaneous income sources in Ukraine - There’s suspicion of underreported income
How to find your declaration: via cabinet.tax.gov.ua → “Zvіtnist” → “Podani dokumenty”. Only electronically-filed declarations are stored there. If you filed on paper, contact your local DPS office.
Practical note for sole traders: translating the full declaration is expensive and time-consuming. A Steuerberater usually specifies exactly which appendices they need - not the whole thing. When in doubt, ask: “welche Anhänge werden benötigt?” (which appendices do you need?).
Passive Ukrainian income: pension, rental, dividends¶
This is the most commonly overlooked category - and the most frequent cause of back-tax assessments.
Ukrainian state pension¶
If you’re living abroad and receiving a Ukrainian state pension, it’s declarable in most EU countries.
In Germany: the Ukrainian pension goes into Anlage R-AUS (foreign pensions). If you’re an unlimited taxpayer (unbeschränkt steuerpflichtig), it’s included in the tax base. You’ll need a statement from the Ukrainian Pension Fund (PFU) showing total payments received that year.
How to get it: through the personal portal at portal.pfu.gov.ua or at a PFU office.
The statement needs certified translation. In Germany - by a vereidigter Übersetzer with apostille.
Rental income from Ukrainian property¶
You’ve left, but your flat in Ukraine is being rented out - that rental income exists, and it’s taxable in your country of residence.
Documents needed for confirmation: - Rental agreement (Договір найму) - Evidence of actual payments received (bank statements, receipts) - Proof of Ukrainian income tax paid on rental income (if applicable)
In Germany this goes into Anlage AUS; in France into Form 2047 (revenus fonciers étrangers).
Dividends from Ukrainian companies¶
Relevant for those who remain owners or shareholders of a Ukrainian business. Dividends from a Ukrainian LLC or joint-stock company need to be declared in your country of residence.
Document: a company statement showing dividends paid and Ukrainian tax withheld (15% standard rate, often lower under treaty rates).
Apostille and certified translation: what’s required where¶
This is where most of the confusion sits. Summary table by country:
| Country | Apostille on Ukrainian docs | Certified translation | Language |
|---|---|---|---|
| Germany | Yes (Hague Convention) | Yes, vereidigter Übersetzer | German |
| Poland | No (bilateral treaty) | Yes, tłumacz przysięgły | Polish |
| Czech Republic | No (bilateral treaty) | Yes, soudní tlumočník | Czech |
| France | Yes (Hague Convention) | Yes, traducteur assermenté | French |
| Netherlands | Yes (Hague Convention) | Yes | Dutch or English |
| UK | Recommended | Recommended | English |
Poland and Czech Republic: both countries have bilateral legal assistance treaties with Ukraine that waive the apostille requirement. A Ukrainian income certificate for the Polish Urząd Skarbowy needs only a certified Polish translation - no apostille. This significantly simplifies and reduces the cost of the process.
Germany: apostille is mandatory. It’s affixed by the Ukrainian Ministry of Justice. Without apostille, Finanzamt won’t accept any Ukrainian document - even one with a certified translation attached.
What “certified translation” actually means: this isn’t just a translation. It’s a translation with the signature and official stamp of a court-appointed translator. In Germany - a vereidigter Übersetzer (find one at justiz-dolmetscher.de). In Poland - a tłumacz przysięgły. In the UK there’s no official register, but CIOL (Chartered Institute of Linguists) membership is a recognised credential.
One online option for certified translation is ChatsControl: you upload the document, AI generates a draft, a sworn translator reviews and signs it, you receive a certified PDF by email. Works well for standard income certificates, residency certificates, and similar formal documents with predictable text. Worth confirming in advance that your specific Finanzamt accepts the particular translator’s credentials.
2026 deadlines by country¶
| Country | Deadline | For tax year |
|---|---|---|
| Poland | April 30, 2026 | 2025 income |
| Czech Republic | April 1, 2026 (paper) / July 1, 2026 (with advisor) | 2025 income |
| Netherlands | May 1, 2026 | 2025 income |
| Germany | July 31, 2026 (self-filed) / Feb 28, 2027 (with Steuerberater) | 2025 income |
| France | May 22 - June 5, 2026 (by department) | 2025 income |
| UK | January 31, 2027 | Apr 2025 - Apr 2026 |
| Ukraine (foreign income) | May 1, 2026 | 2025 income |
If you’re in Germany with a Steuerberater, you can file as late as February 28, 2027 - nearly 7 extra months to gather documents. But start the apostille and translation process in Ukraine early; government offices there are operating under difficult conditions and timelines are unpredictable.
The new Ukraine-Germany double taxation agreement was signed in May 2026 and is currently going through parliamentary ratification in both countries. Once in force, it may change rules on pensions, dividends, and remote work. Watch the Ukrainian Ministry of Finance website for ratification updates.
8 common mistakes when preparing Ukrainian documents¶
These come up constantly on expat forums.
1. Ordering an electronic certificate instead of paper. The most common error for anyone who needs an apostille. An electronic DPS document cannot be apostilled - the apostille stamp goes on a physical document with an ink signature and wet seal. If you need Germany or France: order paper from the start.
2. Thinking “no apostille” means “no translation”. The Polish and Czech bilateral treaties remove only the apostille requirement. A certified translation by a sworn translator is still needed separately. These are two independent requirements.
3. Using machine translation or an uncertified translation. Google Translate or a translation by a bilingual friend without an official stamp is not accepted by any European tax authority. You need a certified translation from an officially appointed translator - full stop.
4. Not declaring Ukrainian rental income. If you’re renting out property in Ukraine, that income is declarable in your country of residence. Missing it can result in back-tax assessments with interest and penalties.
5. Assuming the Ukrainian pension is “too small to matter”. Germany has no minimum threshold for declaring foreign pensions - even 100€ a month needs to go on Anlage R-AUS. An undeclared pension can trigger an audit.
6. Confusing “no double taxation” with “no filing requirement”. A tax treaty means the same income isn’t taxed twice. But you still have to file - the treaty exemption or credit is applied within the filed return, not instead of it.
7. Forgetting about the Ukrainian side. If you retain Ukrainian tax residency and receive foreign income, you also need to file in Ukraine by May 1. The penalty for missing the deadline is 340 UAH - small, but a missed Ukrainian return can also block you from getting DPS certificates that foreign tax authorities need.
8. Not using the Bescheinigung außerhalb EU/EWR form in Germany. Many Ukrainians in Germany don’t know this form exists. Without it, Finanzamt may not apply the treaty exemption on Ukrainian-source income. If your Steuerberater hasn’t mentioned it, ask directly. The form comes from Finanzamt, you send it to the Ukrainian DPS for certification, then submit it with your German tax return.
FAQ¶
Does a Ukrainian income certificate require an apostille for Poland?¶
No. The bilateral legal assistance treaty between Ukraine and Poland waives the apostille requirement for official documents exchanged between the two countries. A certified Polish translation by a sworn translator (tłumacz przysięgły) is all you need.
What exactly does the German Finanzamt ask for?¶
For an employee, a standard income certificate from your employer or Ukrainian DPS usually works - with apostille and certified German translation. For sole traders, Finanzamt may request the full Property and Income Declaration. Additionally, the Bescheinigung außerhalb EU/EWR form (which DPS certifies) is often needed to properly apply the treaty.
How do I get a paper Tax Residency Certificate?¶
Apply through the Taxpayer Cabinet at cabinet.tax.gov.ua (section “Отримати послугу” → “Довідка про резидентство”) or at a DPS office. When applying, specify that you need the paper version and name the destination country - it helps them format it correctly. Allow 5-10 business days, then order the apostille separately.
What if the DPS office in my city isn’t operating due to the war?¶
Germany has acknowledged this. The Bundesfinanzministerium FAQ states: if a taxpayer can’t provide evidence of foreign income or taxes due to war-related reasons (kriegsbedingt), this requirement may be waived for tax years 2021-2025. You’ll still need to include a written explanation with specifics - which office is inaccessible, why, and since when. “There’s a war” without details isn’t sufficient.
Is consular certification an alternative to an apostille?¶
No - these are two different things. For countries that have signed the Hague Convention (Germany, France, Netherlands), you need an apostille, not consular legalization. Most consulates don’t certify documents for foreign tax purposes at all.
How long does it take to get the full document package ready?¶
Minimum for Germany: 3-5 weeks. DPS certificate (5-10 business days) + apostille (5-10 business days) + certified translation by a vereidigter Übersetzer (3-7 days). For Poland: 1-2 weeks (no apostille needed). Delays at DPS or the Ministry of Justice can push this longer.
Do I need to file a Ukrainian tax return if I’m earning income abroad?¶
It depends on your residency status. If you remain a Ukrainian tax resident (fewer than 183 days abroad, or centre of vital interests still in Ukraine), you need to declare foreign income in Ukraine by May 1. If you’re already a non-resident, only Ukrainian-source income applies. DPS has not issued a blanket exemption for displaced persons - each situation is assessed individually.
Sources¶
- Ukraine double taxation treaties - Ministry of Finance
- New Ukraine-Germany DTT signed May 2026
- DPS on taxes for Ukrainians abroad - VisitUkraine
- DPS: residency certificate and apostille
- PIT for Ukrainians in Poland - Latwy Start
- Bescheinigung außerhalb EU/EWR - Lohnsteuer-Kompakt
- Tax residency of Ukrainian refugees in Europe - Accace
- Tax return for Ukrainians in Germany - VisitUkraine
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