Offshore Structures

Import offshore structure

Most offshore companies are used for export and import trading.
In the import structure, the offshore company acts as an intermediary between the Ukrainian company and its foreign partner. The offshore company makes it possible to set the value of goods imported into Ukraine through re-invoicing. In doing so, the optimal price has to be determined, taking into account indicative prices and customs duties.

Export offshore structure

In exports, the intermediary offshore company buys goods from the Ukrainian company at the lowest price, then resells them to the foreign partner at the market price; the untaxed profit remains in the offshore company's account, while the goods are shipped directly to the foreign buyer.

Leasing offshore structure

Another way to use offshore companies is international leasing

Leasing means transferring property into temporary use for the lessee's business purposes, while the leased asset itself is purchased by the lessor, who retains ownership of it for the entire term of the transaction. As a rule, this is a long-term transfer of property.
Leasing is considered international when one of the parties to the agreement is a non-resident of the lessor's or lessee's country, or when all parties to the transaction are located in different countries. The leased asset may be any movable or immovable property classified as fixed assets.

Since this structure will be used together with a Ukrainian company, the lease agreement must fully comply with Ukrainian law