Attempts by the Bureau of Economic Security of Ukraine (BES) to reclassify the leasing of vehicles abroad as royalties contradict current legislation and international tax treaties and have already led to pressure on key Ukrainian airlines. Such an approach by investigators indicates their incompetence as well as corrupt interest. This opinion was expressed in an exclusive comment to UNN by Rostyslav Kravets, lawyer and partner of the law firm "Kravets & Partners."
Context
The Bureau of Economic Security is investigating a series of criminal proceedings involving almost all Ukrainian companies that lease aircraft abroad from non-resident companies of Ukraine. Investigators are convinced that airlines should pay royalties in Ukraine—a fee charged for the use of intellectual property. At the same time, the fact that transport is not intellectual property is completely ignored, as is the fact that Conventions for the avoidance of double taxation are in force between Ukraine and a number of countries. According to these agreements, Ukrainian companies pay taxes in the countries where the lessor companies are residents. At least 5 airlines have already suffered from BES pressure: UIA, "Constanta Airline", "Urga", "H3OPERATIONS", and "Skyline". Furthermore, court materials indicate similar approaches in other sectors; they are attempting to impose an additional levy on leased railway transport and even agricultural machinery.
It is important to note that for over 30 years, the legislation regarding the taxation of leasing in Ukraine has not changed and previously did not raise questions or remarks from either tax or law enforcement authorities. Therefore, there are clearly no justified grounds for the investigators of the Bureau of Economic Security to change the interpretation of the law, and the situation looks exclusively like pressure on business that harms the state.
"The situation here is strange, as far as I'm concerned. It is absolutely unclear why the BES believes that leasing occurring abroad for both railway and aviation transport should be taxed as royalties. This is because Ukrainian legislation does not provide for such possibilities. This, by the way, has already been confirmed by a number of court rulings that have entered into legal force,"
In his opinion, such an approach by the Bureau of Economic Security investigators to the interpretation of legislation indicates their incompetence as well as corrupt interest.
"Such behavior by the BES and the tax authorities, in my view, may indicate two circumstances. The first circumstance is total illiteracy. The second circumstance is an attempt to obtain bribes. Given that NABU detectives have now come to work at the BES, these two circumstances are probably the most likely in this category of cases. As we see that NABU itself is the main spreader of corruption in our country, and NABU detectives, who are placed in the most corrupt, so to speak, areas, basically continue what was happening before their appointment,"
Incidentally, in June 2025, a former BES detective and a police investigator from the Kyiv region were exposed for extorting an unlawful benefit of 150,000 dollars from a company head.
According to the investigation, that was the price for not bringing criminal charges and unblocking the company's accounts. The detective and the investigator pressured the entrepreneur, convincing him of the inevitability of suspicion, a verdict, and confiscation of property. Both were dismissed from their positions after the start of the criminal investigation.
However, it is obvious that the BES is trying to continue the practice of extortion by pressuring businesses.