The Law "On Amendments to the Tax Code of Ukraine and Other Legislative Acts Concerning the Effect of Norms for the Period of Martial Law" provides for a number of benefits in land relations. This was reported by European Truth, writes agronews.ua.

1. For the period from March 2022 to December 31 of the year following the year in which the martial law was terminated, no fee shall be accrued or paid for land and land plots located in the territories where hostilities are conducted (conducted) or in the territories temporarily occupied by the armed forces of Russia, as well as land plots that are determined by the regional military administrations as littered with explosives and / or on which there are fortifications.
2. Provisionally, for 2022 and 2023 tax (reporting) years, the total minimum tax liability for the land plots mentioned above is not accrued and paid.

In the context of these changes, I would like to make a few clarifications: land tax benefits include land tax, and in the case of state-owned and communally leased lands, rent payments are also included.

The list of "privileged territories" is determined by the Cabinet of Ministers of Ukraine.

Draft Law on Amendments to Certain Legislative Acts of Ukraine Concerning the Creation of Conditions for Ensuring Food Security in Martial Law.

At the time of writing, this is still a draft law, but given the efficiency and pace of the Verkhovna Rada of Ukraine, I have no doubt that the relevant innovations will be adopted day by day.Therefore, the main changes in land relations:

1. Lease agreements (emphyteusis, superficies, easements) are considered renewed for one year without the will of the parties to the relevant agreements and without entering information on renewal of the agreement in the DRRP on real estate lease agreements, emphyteusis, superficies, land easements, after which martial law in relation to agricultural land.
2. Authorization of district military civilian administrations (VCA) to lease for up to 1 year agricultural land of state, communal and former collective ownership, and the amount of rent may not exceed 8% of the normative monetary value. At the same time, a number of restrictions are imposed on the use of such land plots, including: a ban on changing the purpose, construction, change of land, establishment of perennial plantations, etc.
3. Such lease agreements are concluded only in electronic form, which is certified by qualified electronic signatures.
4. Formation of land plots for lease to the VCA is carried out without entering information into the State Land Cadastre (state registration) and assigning them cadastral numbers on the basis of technical documentation on land management for land inventory, which is developed by decision and approved by the VCA.
5. It is prohibited to transfer state and communal lands to private ownership free of charge, to issue permits for the development of land management documentation for the purpose of such free transfer, as well as to develop such documentation.
6. It is prohibited to hold land auctions on lease rights, emphyteusis, superficies on agricultural land plots of state and communal property.
7. Tenants, subtenants of agricultural land plots of all forms of ownership receive the right to transfer for one period of one year their right to lease, sublease to another person for the use of land for its intended purpose. Such transfer is carried out without the consent of the owner of the land on the basis of the contract concluded in electronic form.
8. The book of registration of land tenure and land use in martial law is kept by the district military administration in paper and electronic forms.
9. Termination or abolition of martial law in Ukraine or in the relevant parts of it is not grounds for termination of the above agreements.

Source: agronews.ua