Land issue

Article 206 of the Land Code of Ukraine establishes that the use of land in Ukraine is subject to payment. The object of payment is the land plot. According to paragraph 288.1. of Article 288 of the Tax Code of Ukraine, the basis for calculating rent for a land plot is the lease agreement for that land plot.

Therefore, if there is no lease agreement, the tenant has no reason to use the land under lease terms and pay rent for such use, and the landlord has no right to receive rent or demand its payment.