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Investigating crypto-related crime, tracing transactions and the legal status of virtual assets.
Ukraine's Law “On Virtual Assets” (No. 2074-IX) was adopted back in 2022 but has still not entered into force: its commencement is tied to amendments to the Tax Code on the taxation of virtual asset transactions. Cryptocurrency in Ukraine is therefore protected not by a special statute but by the general Civil Code rules on property — and that shapes the whole of practice.
For an expert, crypto cases rest on two pillars. The first is the blockchain: public networks provide a complete and immutable record of transactions that can be reconstructed and documented. The second is linking an address to a particular person, and this is where the real limit of the study lies: without exchange data, KYC documents or access to a device, an address stays unattributed.
Typical tasks are tracing chains of transfers, determining the value of an asset on a specific date and time for damage calculations or division of property, examining P2P transactions, and preparing materials for the seizure of crypto assets. Taxation is a separate strand: income from crypto transactions is taxed under the general rules of the Tax Code, which continues to generate disputes with the tax service.
How to seize crypto assets under Ukraine's Criminal Procedure Code (Art. 170–175) and secure confiscation: keys, wallets, exchanges, valuation and ARMA.
Which questions to put to a forensic economic expert in Ukrainian crypto cases, what is examined from documents and where chain tracing begins.
Securing cryptocurrency and key media as physical evidence under Ukraine's Criminal Procedure Code (Art. 98): search, hashing, expert examination.
How crypto income is taxed in Ukraine: 18% personal income tax plus 5% military levy, filing deadlines, and how to prove your acquisition costs.
Which legally relevant date and exchange rate apply when valuing cryptocurrency for a Ukrainian court in criminal, civil and inheritance cases.
When is cryptocurrency marital property in a Ukrainian divorce? How to prove wallet ownership, uncover hidden crypto, and value the share for court.
Is cryptocurrency legal in Ukraine and is it property? The legal status of virtual assets, Law No. 2074-IX and how crypto holdings are protected.
Victim of crypto fraud in Ukraine? Where to report, how to preserve wallets, hashes and chats, and how economic expertise supports recovery.
How crypto laundering is charged and investigated under Article 209 of Ukraine's Criminal Code: virtual asset providers and financial monitoring.
Can a crypto transaction be traced and the wallet owner identified in Ukraine? Chain analysis, KYC data from exchanges and the role of expertise.
Holding cryptocurrency and transacting in it are not prohibited. The special Law No. 2074-IX has been adopted but has not entered into force, so relations are governed by general civil law: a crypto asset is treated as an intangible good that has value and can be an object of civil rights.
In public blockchains, yes: the history of transfers is open and the chain of movement can be reconstructed in full. The difficulty is not the tracing itself but identifying who controls an address. That requires data from centralised exchanges, KYC documents or information from seized devices.
Value is fixed at a specific date and time — the moment of the loss, of the transaction, or of the end of a marriage — using data from liquid trading venues. Volatility makes an arbitrarily chosen date a weak point, so the valuation moment must be justified and stated expressly in the question put to the expert.
Yes, as property — by ruling of an investigating judge or a court. The practical difficulty lies elsewhere: if the assets sit in a non-custodial wallet, a freezing order only bites where the private keys or seed phrase are available. Assets held with a centralised exchange are blocked through the exchange itself.