Great news for US expats living in Ukraine:
Ukraine's National Agency for the Protection against Corruption (NAPC) has declared that captured Russian tanks and other equipment are not subject to declaration.
"Have you captured a Russian tank or armored personnel carrier and are worried about how to declare it? Keep calm and continue to defend the Motherland! There is no need to declare the captured Russian tanks and other equipment, because the cost of this ... does not exceed 100 living wages (UAH 248,100, about USD $8,300)," NAPC's press service said.
"Thanks to the courage and victory of the defenders of the Ukrainian state, hostile military equipment, weapons, and other armor arrive as scrap. It is impossible to evaluate such objects in accordance with the Law of Ukraine," it said.
As for taxability for US tax purposes, the US-Ukraine tax treaty exempts this kind of income:
ARTICLE 25
1. A citizen of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected, therewith which is other or more burdensome than the taxation and connected requirements to which a citizen of that other State or of a third State, who is in the same circumstances, is or may be subjected. This provision shall apply to persons who are not residents of one or both of the Contracting States.
2. A resident of a Contracting State that has a permanent establishment in the other Contracting State shall not, in that other State and with respect to income attributable to that permanent establishment, be subjected to more burdensome taxes than are generally imposed on residents of that other State or of a third State that are carrying on the same activities.
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