…Regarding the appellant’s arguments that the Central Military Construction Directorate in Khmelnytskyi (KEV m. Khmelnytskyi) was deprived of the right to use military property, namely defense lands, the courts of previous instances established that the contested orders do not concern the deprivation of KEV m. Khmelnytskyi of the right to use the land plot. The term of use of the facilities of the land plot for the sowing and harvesting of agricultural crops was set for one year (Clause 2 of the Order dated May 12, 2022 No. 30/3218/22).
compulsory expropriation of property means the deprivation of the owner of the right of ownership of individually defined property that is privately or communally owned and which is transferred to state ownership for use under the legal regime of martial law or state of emergency, subject to prior or subsequent full compensation of its value;
seizure of property means the deprivation of state enterprises or state economic associations of the right of economic management or operational control of individually defined state property for its transfer for the needs of the state under the legal regime of martial law or state of emergency.
The plaintiff is not the owner of the disputed land plots, since the relevant land plots are held under the right of permanent use pursuant to State Acts on the Permanent Use of Land, and therefore the procedure of seizure under this Law is not applicable.
⭕️ Thus, in this case, there was no seizure of land plots from the rightful land user or transfer of the right of use to another person, but rather exclusive temporary use of the facilities (land plots) for ensuring defense needs as a goal of the martial law measures.
Furthermore, the courts of previous instances established that the land plot since 2021 (excluding the period of the dispute) was not cultivated, and LLC “Multi-Agrar Dnipro” withdrew its claim in case No. 924/985/21, which the plaintiff referred to, and the proceedings in the case were terminated.
Regarding the arguments about the inconsistency of the concept “land plots” with the concept “facilities”, the Court proceeds from the fact that according to paragraph 3 of part one of Article 8 of Law No. 389-VIII, in Ukraine or in certain localities where martial law has been introduced, military command together with military administrations (if established) may independently or with the involvement of executive authorities, the Council of Ministers of the Autonomous Republic of Crimea, and local self-government bodies, implement and carry out, within the temporary restriction of constitutional rights and freedoms of persons and citizens, as well as the rights and legitimate interests of legal entities provided by the Decree of the President of Ukraine on the introduction of martial law, such measures of the legal regime of martial law: to use the facilities and labor resources of enterprises, institutions, and organizations of all forms of ownership for defense needs, to change the mode of their operation, to implement other changes in production activities, as well as working conditions in accordance with labor legislation.
Ukrainian legislation does not specify exactly which facilities of enterprises, institutions, and organizations may be used.
According to paragraph 26 of part two of Article 15 of Law No. 389-VIII, military administrations of settlements in the relevant territory exercise powers regarding the regulation of land relations (except for decisions on alienation of land plots from communal ownership and granting of such land plots for lease for a term of more than one year).
According to paragraph 69 of part one of Article 1 of the Law of Ukraine “On the basic principles and requirements for food safety and quality”, facilities are buildings or a complex of buildings, premises, structures, equipment, and other means, including vehicles, as well as territory used in the production and/or circulation of objects of sanitary measures.
In the Register of Facilities maintained by the State Service of Ukraine on Food Safety and Consumer Protection, land plots are indicated as a type of facility.
⭕️ The Court agrees with the conclusion of the appellate court that land plots are covered by the concept of “facility” within the meaning of the Law “On the Legal Regime of Martial Law” No. 389-VIII and may be used for defense needs during the implementation of martial law measures.
⭕️ In addition, legislation does not contain any restrictions on decisions regarding the use of land plots as facilities in relation to land plots that are defense lands.
…According to paragraph 30.1 of Article 30 of the Tax Code of Ukraine, a tax benefit is the exemption of a taxpayer from the obligation to calculate and pay tax or duty as provided by tax and customs legislation, or payment of such tax or duty in a reduced amount, provided the conditions defined in paragraph 30.2 of this Article are met.
Subparagraph “zh” of subparagraph 266.2.2 of paragraph 266.2 of Article 266 of the Tax Code of Ukraine provides that buildings and structures of agricultural producers (legal entities and individuals), classified as “Buildings for agriculture, forestry and fishery” (code 1271) according to the State Classifier of Buildings and Structures DK 018-2000, and not leased, lent, or transferred under financial leasing by their owners, are not subject to taxation.
Thus, a structure (building) is not subject to real estate tax (other than land) if the following cumulative conditions are met:
such non-residential building is classified under “Buildings for agriculture, forestry and fishery” (code 1271) of the State Classifier of Buildings and Structures DK 018-2000;
the owner of such building (legal entity or individual) is an agricultural producer;
such non-residential building is not leased, lent, or transferred under financial leasing by its owner.
This legal interpretation is consistent with the legal position of the Supreme Court expressed, in particular, in the ruling dated May 21, 2024, in case No. 600/5153/23-a.
⭕️ Regarding the transfer by the claimant to an individual entrepreneur (the user under the loan-for-use agreement) of part of the greenhouse roof, with an area of 2,944.5 sq.m, for free use (commodatum), including for the placement of solar panels, it should be noted that under the wording of subparagraph “zh” of subparagraph 266.2.2 of paragraph 266.2 of Article 266 of the Tax Code of Ukraine, the objects not subject to taxation are specifically buildings and structures of agricultural producers (legal entities and individuals), classified under “Buildings for agriculture, forestry and fishery” (code 1271) of the State Classifier of Buildings and Structures DK 018-2000, which are not leased, lent, or transferred under financial leasing by their owners.
In other words, when granting a real estate tax exemption, the legislator established as a condition the non-transfer of the building in its entirety under lease, lending, or financial leasing.
In the disputed case, the courts established, and the controlling authority did not contest, that the individual entrepreneur (owner) directly uses the greenhouses in their business (as an agricultural producer growing flowers), and thus qualifies for the tax benefit. At the same time, solar panels were installed on the roofs of some greenhouses by another individual entrepreneur (the user under the loan-for-use agreement), who received those roofs for free use.
⭕️ The subject of the loan agreement concluded between the claimant and the individual entrepreneur (the user under the loan-for-use agreement) is not the buildings and/or structures themselves (the greenhouses), but only the roofs of such buildings (structures). Therefore, taking into account the conditions for granting the benefit defined in subparagraph “zh” of subparagraph 266.2.2 of paragraph 266.2 of Article 266 of the Tax Code of Ukraine (the benefit applies specifically to a building not transferred under lease), the courts correctly concluded that the existing loan agreement does not provide grounds for assessing the real estate tax (other than land) on the individual entrepreneur (owner of the property), which is payable by individuals who own non-residential real estate, for the area of premises whose roofs were lent for use.
Discussion of court practice regarding real estate and land law is available in the group Urban Planning in Ukraine.
When selecting a land plot for construction, choosing a building for renovation, or simply planning to add a garage or utility structure on your own property, the issue of minimum (permissible) distances inevitably arises — both between structures on the plot and in relation to the plot boundaries (neighbors) and buildings located on adjacent parcels. It is also essential to consider the required distances to power lines, gas pipelines, other utility networks (including underground ones), and water supply sources — both for new construction and reconstruction.
Below are excerpts from current Ukrainian building codes and legislative acts regulating the abovementioned matters (this material was prepared/updated as of July 1, 2025).
On October 1, 2019, DBN B.2.2-12:2019 “Planning and development of territories”came into force. These norms regulate, among other things, the placement of buildings — including distances between residential houses, buildings, and structures on one’s own or neighboring land plots; setbacks from property boundaries, fire separation distances, distances to trees and shrubs, and required clearances to utility lines.
For many years, numerous materials claiming to reflect current distance requirements between buildings and structures have circulated online and on social media. However, in 99% of cases, the information they provide does not comply with the legislation currently in force in Ukraine. Therefore, I am providing visual materials based on the valid Ukrainian legal norms (as of July 1, 2025).:
Distances between buildings, distances to boundaries, to adjacent buildings (structures), and to red lines
✅ For new detached and summer house developments, the distance from the boundary must be at least 3 meters!
📌 However, when placing buildings in blocks with existing development, for the purpose of building maintenance and performing routine repairs, the distance to the boundary of the adjacent land plot from the most protruding structure of the building wall must be at least 1.0 meter. In such case, the implementation of necessary engineering and technical measures must be ensured to prevent rainwater from roofs and eaves from falling onto the neighboring plots, or there must be a mutually agreed drainage system.
Disputes are already arising regarding the above standards for minimum distance to the boundary, since there are no definitions for terms such as “blocks with existing development,” “new development,” and others.
✅ Residential houses on household plots should be placed at a setback from red lines of main streets – 6 meters, and residential streets – 3 meters. It is worth noting that this standard does not specify outbuildings and structures. In practice, I have already processed placement of garages directly along the red line, but that is more of an exception, and it is advisable to refer to the standards regarding garage placement provided below.
▶️ In conditions of reconstruction, it is allowed to reduce setbacks from red lines to buildings and structures, taking into account the existing development.
▶️ Garages should be designed as built-in, attached to residential buildings, or placed separately along the building line, as well as in the depth of the plot.
▶️ Attached or standalone premises and temporary structures for individual labor or entrepreneurial activity are allowed to be located directly along the red lines of the plot.
Fire separation distances
Distances between buildings and structures are measured as the clear space between exterior walls or other structures. If the building or structure includes elements protruding more than 1 meter made of combustible materials, the distance must be measured between those elements. Therefore, if roof overhangs, etc., protrude more than 1 meter from the wall, the distances must be measured from those structures rather than the building walls.
✅ Distances between buildings and structures depending on fire resistance rating:
▶️ Between residential, garden, and summer houses (and outbuildings) of fire resistance class I and II (more on fire resistance classes is discussed in the previous material) located (or planned) on adjacent land plots, the fire separation distance must be 6 meters.
▶️ Between residential, garden, and summer houses (and outbuildings) of fire resistance class I and II and houses of fire resistance class III, the fire separation distance must be 8 meters!
▶️ Between residential, garden, and summer houses (and outbuildings) of fire resistance class III located (or planned) on adjacent land plots, the fire separation distance must be 8 meters! This category includes the largest number of individual residential, garden, and summer houses!
▶️ Between residential, garden, and summer houses (and outbuildings) of fire resistance classes IIIa, IIIb, IV, IVa, V (including wooden houses) located (or planned) on adjacent land plots, the fire separation distance must be from 10 to 15 meters!
✅ Fire separation distances from houses, buildings, and structures in rural settlements, as well as from the boundaries of plots in summer house and garden communities to forest areas must be: 20 meters, 50 meters, 100 meters – depending on the type of forest (deciduous, mixed, or coniferous). In cities and towns, for zones of single- and two-story detached housing with household plots, the fire separation distance from the boundaries of household plots to forest areas may be reduced but must be no less than 15 meters.
📎 Auxiliary buildings and garages on neighboring plots may be joined (attached directly).
The distance between walls of buildings without window openings may be reduced by 20%, except for buildings of certain fire resistance ratings (note 3 of Table 15.2 of DBN B.2.2-12:2019).
Fire separation distances may not apply between residential and outbuildings within the same homestead plot. Therefore, within a private plot, the owner independently decides at what distance to place other buildings and structures from the house. It should be understood, however, that fire breaks are established to prevent fire spread, not to complicate owners’ placement of objects on the plot; therefore, at least for bathhouses and summer kitchens, minimum fire separation distances should be maintained.
Distances between buildings of fire resistance classes I and II may be designed less than 6 m, provided that the wall of the higher building, located opposite another building, is fire-resistant.
Fire separation distances between buildings should be increased by 20%: for two-story buildings of fire resistance class V; for buildings with an attic roof whose top roofing layer is made of combustible materials.
In seismic regions with intensity 9, distances between residential buildings as well as between residential and public buildings of fire resistance classes IVa and V should be increased by 20%.
❗️ Important: The DBN Planning and Development of Territories, unlike DBN 360-92, does not contain provisions according to which partial reconstruction of residential buildings and outbuildings on individual homestead plots constructed under previous regulations was allowed with the consent of local architectural and urban planning authorities, state fire and sanitary supervision. In this case, reconstruction of residential buildings, their outbuildings, and garages was possible provided existing distances between buildings were maintained.
❗️ Thus, since October 1, 2019, even when reconstructing existing (documented) buildings and structures, all current norms must be observed (in particular, this means that the urban planning and architectural authority has the right, for example, to refuse the addition of a second floor or attic (within the existing foundation), if the placement of the existing building does not comply with current requirements, even if all norms were met at the time of its construction). It is important that the intent scheme, which will be attached to the building passport, complies with all requirements in effect at the time of document submission.
❗️ Construction of residential, public, and summer houses is prohibited in the protective and sanitary protection zones of electrical networks!
Use of land plots in protective and sanitary protection zones of electrical networks must be agreed upon in writing with the owners of these networks, state fire protection authorities, and sanitary supervision.
✅ Protective zones of electrical networks are established:
Along overhead power lines – as land plots and airspace limited by vertical planes, located at distances on both sides of the line from the outermost conductors, depending on voltage without conductor sag: up to 1 kV (up to 1000 Volts) – 2 m; up to 20 kV – 10 m; 35 kV – 15 m; 110 kV – 20 m.
Along underground cable power lines – as land plots limited by vertical planes located at 1 meter on both sides from the outermost cables.
Around transformer substations, distribution points, and devices – at a distance of 3 m from the fence or structure.
📐 The distance from underground power cables of all voltages and telecommunication cables to foundations of buildings and structures must be at least 0.6 m.
📐 Horizontal distances (clearance) from the nearest underground utility networks to buildings and structures shall be taken according to Appendix И.1 of DBN B.2.2-12:2019:
From foundations of buildings and structures to water supply and pressurized sewage – 5 m;
From foundations of buildings and structures to gravity sewage (domestic and storm) – 3 m;
From foundations of buildings and structures to pipelines of combustible gases – from 2 to 10 meters (depending on pressure). Reduction of distances is possible subject to compliance with clause 7.12 of DBN V.2.5-20:2018 Gas supply.
Other distances and requirements
📐 The new DBN B.2.2-12:2019 provides that the distance from the boundary of an adjacent land plot to tree trunks planted must be no less than 4-6 m depending on the size of the crown (but not less than ½ of the tree crown diameter), and 1.0 m to bushes.
📐 Septic tanks and filtering wells must be located no closer than 5-10 m (depending on capacity) from residential buildings and summer kitchens, and no closer than 20 m from artesian wells and water wells.
📐 Outbuildings / sheds / for livestock, other animals, and birds (up to 50 sq.m) — not closer than 15 m from residential buildings and summer kitchens and not closer than 20 m from artesian water supply wells (drinking wells).
📐 Compost sites, yard toilets, garbage collection points, storage for fertilizers and pesticides must be located not closer than 20 m from residential buildings, summer kitchens, and artesian water supply wells (drinking wells).
▶️ In large cities, when placing 9-16 or more story residential buildings adjacent to preserved homestead quarters, the distance from the facades of the multi-story building under construction to the boundaries of homestead land plots shall be at least 20 m, and to the wall of the nearest homestead house — not less than the height of the building under construction.
▶️ When placing multi-apartment residential buildings from 4 to 8 floors adjacent to preserved homestead quarters, the distance from the facades of the multi-apartment building under construction to the boundaries of homestead land plots shall be at least 15 m, and to the wall of the nearest homestead house — not less than the height of the building under construction; for multi-apartment buildings up to 3 floors, the distance from facades to land plot boundaries shall be at least 10 m to ensure fire truck access.
▶️ In the absence of city (settlement) sewage networks, it is necessary to provide sewage of homesteads using local treatment facilities in accordance with the requirements of DBN V.2.5-64, DBN V.2.5-75.
▶️ Homestead plots on the side of streets and adjacent plots are permitted to be fenced.
Fence height must be set in accordance with the requirements of DBN B.2.2-5:2011 and the rules of settlement improvement. Installation of fences must not worsen the insolation of residential buildings on adjacent territories. The fence of homestead plots may not extend beyond the red line and plot boundaries.
⭕️ Additionally, paragraph 4.6.4 of DBN V.2.3-4:2015 Automobile Roads should be considered: placement of any structures, including temporary ones, and green plantations taller than 1.2 m is not permitted in the visibility zone (see image below):
You can discuss current regulations and consult on specific situations regarding distances in the group Urban Planning in Ukraine.
