A guide for business: actions in case of damage to property as a result of war

15/ 12/ 2025

For the fourth year running, Ukrainian business has been operating amidst a full-scale war, facing risks of property damage or destruction, numerous operational hurdles, and uncertainty regarding compensation for damages incurred. To help companies better navigate national legal mechanisms for recording and compensating damage, the Ukraine Recovery Committee of the European Business Association, with the support of BDO in Ukraine, has prepared a practical guide: ‘How Business Should Act in the Event of Property Damage Due to Armed Aggression: A Step-by-Step Plan’. The guide explains in an accessible manner how businesses should act immediately after an incident, which steps to take within the legal framework, and what documents to prepare. In particular, the material covers the following sections: National legal mechanisms: Actions within criminal proceedings to obtain victim status and record war crimes; Filing lawsuits in commercial or civil proceedings against the aggressor state for compensation of damages. Assessment and documentation of damages: An algorithm for photo and video recording, inventory of damaged property, conducting independent valuation, and forming an evidentiary base for courts, insurance claims, and potential international compensation mechanisms. Tax and HR issues: Procedures for notifying tax authorities about lost documents, writing off destroyed assets, as well as possible employer actions regarding employees in the event of work stoppage (downtime, remote work, transfers, leave, suspension of employment contracts). State business support programmes: An overview of existing and planned instruments: grant programmes, insurance mechanisms, tax and customs incentives for resuming operations. Manager’s checklist: Documents, procedures, and internal policies to prepare in advance to expedite the documentation of damages and initiate the compensation process in the event of an incident. This document is for informational purposes only and does not constitute individual legal advice. Therefore, before making decisions, we recommend verifying current legislation and seeking professional legal assistance.

To help companies better navigate national legal mechanisms for recording and compensating damage, the Ukraine Recovery Committee of the European Business Association, with the support of BDO in Ukraine, has prepared a practical guide: ‘How Business Should Act in the Event of Property Damage Due to Armed Aggression: A Step-by-Step Plan’.

The guide explains in an accessible manner how businesses should act immediately after an incident, which steps to take within the legal framework, and what documents to prepare. In particular, the material covers the following sections:

National legal mechanisms:

Actions within criminal proceedings to obtain victim status and record war crimes;
Filing lawsuits in commercial or civil proceedings against the aggressor state for compensation of damages.

Assessment and documentation of damages:

An algorithm for photo and video recording, inventory of damaged property, conducting independent valuation, and forming an evidentiary base for courts, insurance claims, and potential international compensation mechanisms.

Tax and HR issues:

Procedures for notifying tax authorities about lost documents, writing off destroyed assets, as well as possible employer actions regarding employees in the event of work stoppage (downtime, remote work, transfers, leave, suspension of employment contracts).

State business support programmes:

An overview of existing and planned instruments: grant programmes, insurance mechanisms, tax and customs incentives for resuming operations.

Manager’s checklist:

Documents, procedures, and internal policies to prepare in advance to expedite the documentation of damages and initiate the compensation process in the event of an incident.

This document is for informational purposes only and does not constitute individual legal advice. Therefore, before making decisions, we recommend verifying current legislation and seeking professional legal assistance.