In 2026, the Ukrainian real estate market is expected to undergo significant changes in the area of financial control. The state is intensifying oversight of citizens' incomes and transactions with residential and commercial real estate to combat shadow schemes and money laundering. This initiative aims to make financial flows more transparent and reduce the risks of opaque transactions for all market participants.

KEY INNOVATIONS

🔸 Expanded reporting by notaries. State notaries submit monthly reports, while private ones do so quarterly, detailing each month. It covers all types of transactions: buying and selling, exchanging, gifting, and inheritance processing. Each report contains information about the total value of the property, taxes paid, and the participants in the transaction.

🔸 Automated monitoring for the tax authority. Data from notarial reports is automatically transmitted to tax authorities. This allows for checking the compliance of property values with buyers' incomes and, in case of discrepancies, initiating additional audits or requests for documentary confirmation of the source of funds.

🔸 Bank transaction control. Banks will create individual client profiles by analyzing incomes, typical transactions, and financial behavior. Unusual or potentially risky transactions may serve as grounds for temporarily blocking the account until circumstances are clarified.

➡️ FOR BUYERS and sellers, the new rules mean increased transparency of transactions and the need to document the sources of financing. Any attempts to undervalue property or conceal a transaction are now easily detected thanks to the automated reporting system.

➡️ FOR DEVELOPERS and real estate agencies, this does not mean restrictions on sales or construction, but it raises the requirements for document preparation and maintaining transparent financial reporting.

➡️ NOTARIES receive a more structured reporting system that allows the state to track market trends, assess price dynamics, and reduce the risks of shadow transactions.

Source: 24 Real Estate