Clarification of re-registration procedure of permanent right to land use in Ukraine (Tax & Fiscal Alert)
The State Agency for Land Resources of Ukraine in its letter dated 14.01.2014 No 28-28-0.17-250/2-14 provides clarification regarding the re-registration of permanent right to land use. In particular, it says that the land owned or used by individuals or legal entities shall be transferred to the ownership or use by the decision of the executive authorities or local authorities only after termination of the right of ownership or use in the manner stipulated by the law.
The decision of the executive authorities or local self-governing authorities shall be made on the basis of land management projects on land granting if provide the land plot with a change in purpose and formalize new plot of land (except division and joining).
Granting to usage the land plot registered in the State Land Registry in accordance with the Law "On State Land Cadastre", title to which is registered in the State Register of rights to immovable property without changing its boundaries and purpose shall be implemented without drafting land management documentation.
In other cases granting land plot to use shall be implemented on the basis of technical documents on land management regarding establishing land boundaries in kind (on site).
After reorganization legal entity should apply to the executive authority or local self-governing authority for granting state or municipal property land for use.