In accordance with Article 1243 of the Civil Code of Ukraine, spouses are given the right to make a joint will regarding the property that belongs to them under the right of joint co-ownership.
It is worth noting that during the lifetime of the wife and husband, each of them has the right to refuse a joint will. Such refusal is subject to notarization. Inheritance under a joint will takes place in relation to the joint joint property of the spouses. As for the personal property of each of them, separate wills can be made regarding such property. The will must be made in writing, indicating the place and time of making the will, the date and place of birth of the testator, and signed personally by the testator. The will can be written by the testator or a notary at the request of the person by hand or using generally accepted technical means.
If you want to draw up and certify such a will, you need to contact a public or private notary together. If there are no such in the village or settlement, then this can be done by the relevant officials, officials of the local self-government body. If these persons refuse to perform their duties, their actions can be challenged in court.
To do this, you should apply in writing to the Service Center of the Ministry of Internal Affairs. In case of refusal, file a complaint with the Ministry of Internal Affairs. If you receive a refusal there, then it is necessary to apply to the administrative court with a lawsuit regarding the recognition of the refusal of the service center of the Ministry of Internal Affairs as illegal, the obligation to perform certain actions, and to exclude from the register the entry of Art. 130 of the Labor Code of Ukraine.
The Law of Ukraine "On the State Budget of Ukraine for 2023" entered into force on January 1, 2023. Accordingly, the amounts of the single social contribution and the rates of the single tax, which will be paid by the FOP from January 1, 2023, will be:
FOP of the 1st group - EUV will be UAH 1,474.0. per month (22% of the minimum wage), the single tax is UAH 268.40. per month (no more than 10% of the subsistence minimum for able-bodied persons as of January 1, 2023);
FOP of the II group - EUV will be 1474.0 hryvnias. per month (22% of the minimum wage), the single tax is UAH 1,340.0. per month (20% of the minimum wage as of January 1, 2023);
FOP of the III group - EUV will be 1474.0 hryvnias. per month (22% of the minimum wage), and the only tax is an interest rate of 5% of income, or 3% of income in case of payment of VAT.
During the period of martial law, a preferential rate of 2% applies to taxpayers of Group III of the EP (VAT non-payers).
Since the minimum wage has been set unchanged for the year, the following will apply throughout 2023: the minimum monthly wage is UAH 1,474, the maximum monthly wage is UAH 22,110.
Maximum amounts of income during the calendar year for sole proprietorships - single tax payers must not exceed:
Group I - UAH 1,118,900. (167 minimum wages),
II group - UAH 5,587,800. (834 minimum wages),
III group (3% and 5%) - UAH 7,818,900. (1,167 minimum wages).