Texts by UMFO partners

Publications.

Family capital, governance, succession, family institutions, the long horizon.

Texts on umfo.eu · in Ukrainian

UMFO · 16.10.2026

Accepting an inheritance in Ukraine from abroad

The Ministry of Justice explains how heirs living abroad can accept an inheritance: the six-month deadline, filing through a consul or a foreign notary, choosing a notary, and what to do if the deadline is missed.

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UMFO · 07.10.2026

Sustainable development and long-term value as an element of the corporate governance code

The NSSMC’s new Corporate Governance Code, and why its section on sustainable development and long-term value matters for family businesses — before bringing in an investor, passing to the next generation or scaling.

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UMFO · 07.10.2026

Accepting an inheritance: the core rules for heirs

When and where an inheritance opens, who must file an application and by when, the martial-law exceptions, and why the certificate of inheritance matters.

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UMFO · 07.10.2026

When an heir can lose the right to inherit

A will or family ties do not always guarantee an inheritance. Who cannot inherit under Article 1224 of the Civil Code, when a court can remove an heir, and what evidence this requires.

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UMFO · 25.09.2026

Dividing property after divorce: is tax due

The State Tax Service explains that property and funds received from dividing spouses’ joint property are exempt from personal income tax and military levy. When the exemption applies and what to check in the documents.

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UMFO · 22.09.2026

An heir has renounced the inheritance: who receives their share

The Ministry of Justice explains the consequences of renouncing an inheritance. Where the renouncing heir’s share goes, and four details beyond the explanation.

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LIGA.net · Олександра Нікітіна

What a family office is, and why it should not be confused with an investment service

Why capital alone does not create succession: documents transfer the assets but not the logic of decisions, the responsibility or the trust — and how a family office differs from managing an investment portfolio.

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Ліга.Блоги · Тетяна Гончаренко

The architecture of a family office for Ukrainian entrepreneurial families

A methodological framework for structuring capital, family and legacy during the war and EU integration: four archetypes of Ukrainian capital and four design questions — jurisdiction, governance, allocation, succession.

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Delo.ua · Олександра Нікітіна

The invisible inheritance: how not to lose a business’s real value in succession

Why intellectual, reputational and human capital — the “invisible inheritance” that never shows on the balance sheet — decides whether a business survives a generational handover, and why each must be transferred separately from corporate control.

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Ліга.Блоги · Тетяна Гончаренко

Digital sovereignty in the Ukrainian context: state, business, third sector

On the role of private capital in building digital independence, and where families fit into that picture.

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Ліга.Блоги · Тетяна Гончаренко

The inheritance paradox: why we don’t know what works

Why the experience of Western families with established capital does not scale to Ukrainian realities: four gaps you need to see.

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Mind.ua · Олександра Нікітіна

Foreign estate-planning instruments: a guide for Ukrainian business

Jurisdictions, foundations, trusts and other estate-planning structures for capital owners: when each instrument works.

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Економічна правда · Олександра Нікітіна

Inheritance without conflict: key instruments for distributing assets

How to avoid the typical conflicts when passing assets between generations. A step-by-step logic for business owners.

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Ліга.Блоги · Тетяна Гончаренко

Endowments in Ukraine: how universities and museums secure financial stability

The endowment structure as an instrument for long-term institutional funding, and a space for family philanthropy.

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NV · Оксана Гуляєва

Real estate, investment, preservation and management: on revitalisation and Ukrainian business

How a family office takes part in restoring cultural heritage and revitalising real estate during the war.

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Kyiv Post · Оксана Гуляєва

Family office in Ukraine: from the Tereshchenkos to today’s families

A look at the evolution of family business from the Tereshchenko dynasty to modern Ukrainian family offices. What we are reviving, and what we are building for the first time.

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In preparation · Оксана Гуляєва

The most valuable asset of a capital owner is not on the balance sheet

On the role of a partner in a family office, and why changes within a couple always change the capital.

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