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Portrait of Anna Pogrebna

Anna Pogrebna

Partner
Head of Banking & Finance Practice

CMS Reich-Rohrwig Hainz
19B Instytutska St.
01021 Kyiv
Ukraine
Languages Ukrainian, Russian, German, English, Dutch
Banking & Finance

Specialisation in banking & finance

Anna Pogrebna is a partner and head of banking and international finance at CMS. She is specialised in banking & finance and also focuses on real estate and tax law. Her experience in advising clients on the most significant international transactions in the Ukrainian market is unparalleled. She has built an excellent reputation advising on the most complicated cases related to international banking and finance matters, including bilateral and syndicated finance transactions, trade and commodity finance, project finance, banking regulation, debt restructuring and the enforcement of lenders’ rights.

Clients praise her for her professionalism, readiness to assist in the most complicated cases and her deep understanding of the challenging legal and business environment of the national market. Her legal support in projects is always based on profound knowledge of the industry concerned, and she is regarded as one of the best lawyers to advise companies from the aviation finance, metallurgical, real estate and construction, agricultural and pharma sectors.

Industries

Anna Pogrebna joined CMS Reich-Rohrwig Hainz in Kyiv in April 2012. She completed her studies of Law at the Taras Shevchenko National University in Kyiv. She also holds a Master’s degree in Translation for German and English. With over eight years of experience in an international law firm and more than five years as in-house counsel for an agricultural company in Ukraine, Anna Pogrebna not only offers outstanding legal advice but also knows the needs of clients from a company perspective.

Function

Anna Pogrebna also acts as a legal counsel (Vertrauensanwältin) for the Economic and Trade Affairs Department of the Embassy of Switzerland in Ukraine. She has been admitted to the Ukrainian Bar since 2004.

Ranking

Anna Pogrebna was recommended by Legal 500 EMEA 2015-2016 for her banking and finance practice. 

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“Anna Pogrebna ... covers banking and finance and real estate matters ... and is highlighted by commentators for her commercial knowledge.”

Chambers Europe 2014

Memberships & Roles

  • Member of the Round Table on Flexibility, Security and Efficiency of Security Rights over Real Property in Europe with vdp (Verband deutscher Pfandbriefbanken, Berlin)International Fiscal Association, Ukraine branchUkrainian Bar AssociationEuropean Business AssociationAmerican Chamber of Commerce
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Education

  • 2002 – Law, Taras Shevchenko National University, Kyiv, Ukraine
  • 1998 – Interpreting/Translation, Taras Shevchenko National University, Kyiv, Ukraine
  • 1998 – Studies with DAAD scholarship at Friedrich-Alexander Universität Erlangen-Nürnberg, Germany
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Tax

Specialisation in tax law

Anna Pogrebna is a partner and heads the tax practice of CMS Reich-Rohrwig Hainz in Kyiv. On top of this, she is an excellent legal expert to advise clients on banking and finance, real estate and construction, energy and energy efficiency issues. As a tax expert, she has profound experience advising local and foreign clients on domestic and international tax matters, always tailoring her advice to the industry of the client. She keeps track of changes in tax legislation in the country and offers her knowledge to clients in fields such as corporate tax, transfer pricing, VAT and customs duties. In addition, Anna Pogrebna advises clients on amendments to the Tax Code of Ukraine, the MLI Convention and its impact on Ukraine-based subsidiaries of multinational corporations as well as double taxation treaties.

Clients appreciate her deep expertise and business-focused approach when it comes to planning and optimising tax operations, project structuring, international tax planning and tax efficiency projects. Moreover, she has a wealth of experience in representing clients before the state authorities and Ukrainian courts in complex tax disputes.

Anna Pogrebna is the co-author of the Ukraine chapter of the Tax Controversy publication by Getting the Deal Through for 2017 and 2018.

Anna Pogrebna joined CMS in Kyiv in April 2012. She completed her studies of Law at the Taras Shevchenko National University in Kyiv. She also holds a Master’s degree in Translation for German and English.

Industries

With over eight years of experience in an international law firm and more than five years as in-house counsel for an agricultural company in Ukraine, Anna Pogrebna not only offers outstanding legal advice but also knows the needs of clients from a company perspective.

Ranking

Anna Pogrebna has been selected by Who’s Who Legal: CIS 2010 as one of the world’s leading tax lawyers. She has also been recommended by Legal 500 EMEA 2012-2019 for her tax practice.

Function

Anna Pogrebna also acts as a legal counsel (Vertrauensanwältin) for the Economic and Trade Affairs Department of the Embassy of Switzerland in Ukraine. She has been admitted to the Ukrainian Bar since 2004.

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“Anna Pogrebna is helping to boost the profile of the firm’s tax department. She covers banking and finance and real estate matters, in addition to her tax work, and is highlighted by commentators for her commercial knowledge.”

Chambers Europe 2014

Memberships & Roles

  • Member of the Round Table on Flexibility, Security and Efficiency of Security Rights over Real Property in Europe with vdp (Verband deutscher Pfandbriefbanken, Berlin)
  • International Fiscal Association, Ukraine branch
  • Ukrainian Bar Association
  • European Business Association
  • American Chamber of Commerce
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Education

  • 2002 – Law, Taras Shevchenko National University, Kyiv, Ukraine
  • 1998 – Interpreting/Translation, Taras Shevchenko National University, Kyiv, Ukraine
  • 1998 – Studies with DAAD scholarship at Friedrich-Alexander Universität Erlangen-Nürnberg, Germany
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Real Estate

Specialisation in real estate & construction

Anna Pogrebna is a partner and head of the real estate & construction practice at CMS Reich-Rohrwig Hainz Kyiv. Apart from being a renowned legal specialist in this field of expertise, Anna Pogrebna also advises on tax, banking and finance issues.

With over eight years of experience in an international law firm and more than five years as in-house counsel for an agricultural company in Ukraine, Anna Pogrebna not only offers outstanding legal advice but also knows the needs of clients from a company perspective.

Anna Pogrebna joined CMS in Kyiv in April 2012. She completed her studies of Law at the Taras Shevchenko National University in Kyiv. She also holds a Master’s degree in Translation for German and English. Clients praise Anna Pogrebna for her professionalism, commercial knowledge and understanding of their needs.

Industries

Anna Pogrebna is a renowned expert in the field of real estate and construction. She regularly advises major Ukrainian and international businesses on structuring the legal and tax aspects of their property transactions, sales and purchases of properties through asset and share deals, property finance as well as on various construction and infrastructure projects. Clients praise her for her professionalism, commitment and her understanding of their industries. Major international companies entrust their legal and tax matters to her.

Ranking

Anna Pogrebna has been ranked among the leading practitioners in the real estate and construction practice by the Legal 500 EMEA for several consecutive years. 

Function

Anna Pogrebna also acts as a legal counsel (Vertrauensanwältin) for the Economic and Trade Affairs Department of the Embassy of Switzerland in Ukraine. She has been admitted to the Ukrainian Bar since 2004.

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“Anna Pogrebna ... covers banking and finance and real estate matters ... and is highlighted by commentators for her commercial knowledge.”

Chambers Europe 2014

Listed as „leading individual“.

Legal500 2016

CMS is appreciated for its "excellent advice, fast responses and very good market knowledge"

Legal 500, 2016

Memberships & Roles

  • Member of the Round Table on Flexibility, Security and Efficiency of Security Rights over Real Property in Europe with vdp (Verband deutscher Pfandbriefbanken, Berlin)
  • International Fiscal Association, Ukraine branch
  • Ukrainian Bar Association
  • European Business Association
  • American Chamber of Commerce
more less

Education

  • 2002 – Law, Taras Shevchenko National University, Kyiv, Ukraine
  • 1998 – Interpreting/Translation, Taras Shevchenko National University, Kyiv, Ukraine
  • 1998 – Studies with DAAD scholarship at Friedrich-Alexander Universität Erlangen-Nürnberg, Germany
more less

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21/09/2021
Ukraine to Leg­al­ise Vir­tu­al As­sets
On 8 Septem­ber 2021, the Ukrain­i­an par­lia­ment ad­op­ted Law No. 3637 On Vir­tu­al As­sets (the “Law”). The Law aims to reg­u­late the cir­cu­la­tion of vir­tu­al as­sets in Ukraine; it also defines the rights...
08/09/2021
Com­mer­cial rent pay­ments in Ukraine
1. Gen­er­al over­view Due to COV­ID-19 out­break, since mid-March 2020 the Ukrain­i­an Gov­ern­ment has ad­op­ted vari­ous meas­ures to try to con­trol the vir­us spread as much as pos­sible. The Gov­ern­ment­al de­crees...
31/08/2021
Pub­lic pro­cure­ment reg­u­la­tion in Ukraine
Ju­ly 2021 1. Where can one find pub­lic pro­cure­ment no­ti­fic­a­tions for Ukraine? All pub­lic pro­cure­ment pro­ced­ures are car­ried out elec­tron­ic­ally through Pro­zorro*, a gov­ern­ment e-pro­cure­ment sys­tem. The...
09/07/2021
Changes to Ukraine-Neth­er­lands Double Tax Treaty come in­to force
On 15 June 2021, the Ukrain­i­an par­lia­ment passed a law rat­i­fy­ing the Pro­tocol amend­ing the Con­ven­tion between the Neth­er­lands and Ukraine for the Avoid­ance of Double Tax­a­tion and the Pre­ven­tion of Fisc­al...
02/07/2021
Ukraine up­dates re­quire­ments for in­form­a­tion dis­clos­ure on UBOs and own­er­ship...
On 11 June 2021, Or­der No 163 “On Ap­prov­al of the Reg­u­la­tions on the Form and Con­tent of the Own­er­ship Struc­ture” was pub­lished by the Ukrain­i­an Min­istry of Fin­ance. The Or­der es­tab­lishes the form...
23/06/2021
Changes to the pro­ced­ure and pen­al­ties for vi­ol­at­ing for­eign ex­change le­gis­la­tion
On 26 May 2021, the Cab­in­et of Min­is­ters of Ukraine ad­op­ted the Res­ol­u­tion ad­op­ted a Res­ol­u­tion set­ting out the pro­ced­ure the tax au­thor­ity should use to fine leg­al en­tit­ies for vi­ol­at­ing cur­rency le­gis­la­tion...
11/06/2021
Ukraine in­tro­duces 20% tax on di­git­al ser­vices provided by in­ter­na­tion­al...
On 3 June 2021, the Ukrain­i­an par­lia­ment voted to ap­ply a 20% VAT on the rev­en­ues of non-res­id­ent com­pan­ies from elec­tron­ic and di­git­al ser­vices provided to con­sumers with­in Ukraine. Di­git­al ser­vices...
08/06/2021
Trade secrets in Ukraine
Gen­er­al 1. Has the Dir­ect­ive (EU) 2016/943 of the European Par­lia­ment and of the Coun­cil of 8 June 2016 on the pro­tec­tion of un­dis­closed know-how and busi­ness in­form­a­tion (trade secrets) against their...
Comparable
02/06/2021
Ukrain­i­an Draft Law man­dates elec­tron­ic auc­tions for sale of state, mu­ni­cip­al...
On 18 May 2021, the Ukrain­i­an par­lia­ment ad­op­ted Draft Law No. 2195, which in­tro­duces elec­tron­ic auc­tions for the man­dat­ory sale of state and mu­ni­cip­al land plots or the sale of rights to land plots...
30/04/2021
Ukraine Reg­u­lates Debt Col­lec­tion
To pro­tect con­sumers and re­strict ac­cess of bad faith com­pan­ies to the Ukrain­i­an mar­ket, the Ukrain­i­an gov­ern­ment en­acted the Debt Col­lect­ors Law on 14 April 2021,  which reg­u­lates the leg­al status of...
27/04/2021
CMS CEE Ger­man Desk: Waste man­age­ment in Cent­ral and East­ern Europe - Part...
This is the third part of our we­bin­ar series "Waste man­age­ment in Cent­ral and East­ern Europe" pre­pared by CMS CEE Ger­man Desk ex­perts. The ses­sion will be ded­ic­ated to waste man­age­ment is­sues in Rus­sia...
19/04/2021
CMS European Real Es­tate Deal Point Study 2021
The COV­ID-19 pan­dem­ic has left its mark on the European in­vest­ment mar­ket. In­vest­ment volumes were around 23% lower than in the pre­vi­ous year, 2019, with its re­cord per­form­ance. Buy­ers fo­cused primar­ily on prop­er­ties with stable in­come and those only min­im­ally af­fected by the pan­dem­ic. The num­ber of trans­ac­tions in which steps were taken to en­sure the buy­er met its fin­an­cial ob­lig­a­tions was at a re­cord high. The trend to­wards more buy­er-friendly ar­range­ments con­tin­ued. Those are the key find­ings of the CMS European Real Es­tate Deal Point Study 2021.For the latest edi­tion of this sur­vey of the European real es­tate trans­ac­tion mar­ket, in­ter­na­tion­al com­mer­cial law firm CMS sys­tem­at­ic­ally as­sessed and eval­u­ated more than 1,900 real es­tate agree­ments on which it ad­vised in coun­tries across Europe from the be­gin­ning of 2010 to the end of 2020.The key find­ings:In­vestors fo­cus on stable in­comeThe COV­ID-19 pan­dem­ic led to a change in in­vestor in­terest in the in­di­vidu­al as­set classes. Buy­ers fo­cused primar­ily on prop­er­ties with stable in­come and those that were only min­im­ally af­fected by the pan­dem­ic. Lo­gist­ics and res­id­en­tial prop­er­ties were es­pe­cially pop­u­lar.Of­fice real es­tate re­mained the strongest as­set class in Europe, but its share of the mar­ket fell to a re­cord low of 30%. De­mand for re­tail prop­er­ties re­mained at a con­sist­ently low level (15%). Lo­gist­ics real es­tate per­formed par­tic­u­larly well, post­ing a rise to 19% , a new re­cord. The pro­por­tion of in­vest­ment go­ing in­to spe­cial­ist prop­er­ties such as ho­tels fell sig­ni­fic­antly (14%). Res­id­en­tial real es­tate proved pop­u­lar with in­vestors, with its share rising to 22%.Sellers tak­ing steps to en­sure that buy­ers meet their fin­an­cial ob­lig­a­tionsDur­ing the pan­dem­ic, an in­creased need for se­cur­ity on the part of sellers was ap­par­ent. The pro­por­tion of trans­ac­tions in which steps were taken to en­sure the buy­er met its fin­an­cial ob­lig­a­tions rose to a re­cord high of 64%. In pre­vi­ous years, se­cur­ity was agreed in less than 50% of all trans­ac­tions.This high level is due to the in­creased de­sire for se­cur­ity on the part of sellers as a res­ult of the pan­dem­ic; they were of­ten un­cer­tain about the buy­er’s solvency go­ing for­ward. As a means of provid­ing se­cur­ity, both bank guar­an­tees (17%) and a not­ary’s es­crow ac­count (10%) be­came less pop­u­lar. In many cases, in con­trast, the buy­er made an ad­vance pay­ment (29%). In 9% of trans­ac­tions, use was made of sub­mis­sion to im­me­di­ate en­force­ment.Risk al­loc­a­tion in con­tracts: buy­ers catch­ing up in a seller-friendly mar­ket­Buy­ers were able to strengthen their po­s­i­tion fur­ther in 2020 with re­gard to risk al­loc­a­tion in con­tracts. In a mar­ket en­vir­on­ment that re­mained very seller-friendly, they suc­ceeded in ob­tain­ing fa­vour­able con­tract terms more of­ten than in pre­vi­ous years.As part of the war­ranty, guar­an­tees were again agreed more of­ten in fa­vour of buy­ers. The per­cent­age of agree­ments with in­di­vidu­al li­ab­il­ity pro­vi­sions in­creased to 75%. It was com­mon prac­tice to provide for both sub­ject­ive and ob­ject­ive guar­an­tees.The pro­por­tion of deals with seller-friendly lim­its on li­ab­il­ity, such as de min­imis and bas­ket clauses and caps, dropped slightly be­low the pri­or-year level in 2020. The up­ward trend seen over many years in agree­ments aimed at lim­it­ing li­ab­il­ity has thus been curbed some­what, while buy­ers were able to ne­go­ti­ate more fa­vour­able con­tract terms more of­ten than be­fore.Buy­ers also pre­pared ground with re­gard to the con­trac­tu­al pro­vi­sions on lim­it­a­tion peri­ods. An in­creas­ing num­ber of lim­it­a­tion peri­ods from 18 to 24 months were agreed in 2020, while there was a slight fall in the pro­por­tion of short lim­it­a­tion peri­ods of up to 18 months.Na­tion­al in­vestors more prom­in­entIn­t­er­na­tion­al in­vestors had a tough time in 2020. While in­ter­na­tion­al sellers have been re­spons­ible for the ma­jor­ity of deals since 2017, their per­cent­age dropped back down to 43% in 2020, with na­tion­al in­vestors be­com­ing more act­ive. Na­tion­al in­vestors ac­coun­ted for 48% of deals in 2018, while in 2020, 57% of real es­tate in­vest­ments were made by na­tion­al in­vestors.