Following the adoption of secondary legislation, Ukraine has moved from policy design to implementation of a new special legal and tax framework for defense manufacturers, with the first resident approved in early 2026. Sayenko Kharenko provides a detailed breakdown of how companies can obtain resident status, comply with reporting requirements, and use available tax, currency, and security mechanisms to support operations during wartime. The analysis also highlights key compliance risks and state control tools that defense industry businesses should carefully consider.
