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June 14, 2024

Male Ukrainian citizens permanently residing in another country can no longer leave Ukraine

Effective 1 June 2024, male Ukrainian citizens between the ages of 18 and 60 who permanently reside in another country and have completed the deregistration process in Ukraine are prohibited from leaving Ukraine. The same immigration restriction was already in place for Ukrainian male citizens who hold dual citizenship. Pursuant to the amendments introduced in May 2024, these individuals are also required to re-register with the military authorities if they had previously deregistered.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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Full text of Tax Alert