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According to pp 14.1.129 p. 14.1 of Art. 14 of the Tax Code (PKU) residential property - buildings, classified according to the legislation to housing stock, country houses and garden houses.
According to the type of residential property, the current legislation distinguishes:
- dwelling house - a capital type building constructed in compliance with the requirements established by law, other normative-legal acts, and intended for permanent residence in it;

- garden house - a house for summer (seasonal) use, which, in terms of the valuation of the area of ​​development, external structures and engineering equipment does not meet the standards established for residential buildings;
- Cottage house - a residential house for use during the year for outdoor recreation.
Consequently, the garden house is not residential, since it is intended for seasonal use, and the cottage, although it is recognized as residential, but because of what is used for recreation, is not included in the housing stock.
In connection with the use of garden and country houses for permanent residence, the issue of the transfer of such houses to residential category is relevant.
The mechanism of the transfer is regulated by the Procedure for the transfer of country houses and garden buildings that meet the building regulations in residential buildings, approved by the Cabinet of Ministers of Ukraine April 29, 2015, No. 321.
Transfer to residential buildings is carried out free of charge by local governments of villages, towns, cities, with which appropriate summer residences and horticultural associations are administratively or territorially connected.
The owner of the dacha (garden house) submits to the executive body of the village (settlement, city) council, and in the event that the executive body is not formed in the village council, the village chairman (hereinafter referred to as the authorized body):
- statement in the established form;
- a copy of the notarized document of title to the cottage or garden house;
- written consent of the co-owners (if any) for the transfer of such a house to residential;
- a report on the technical inspection of a country or garden house with a conclusion on its compliance with state building codes in the established form. The review is carried out by a business entity with one or more responsible executors of certain types of works (services) involved in the creation of architectural objects that have passed professional certification in accordance with the Resolution of the Cabinet of Ministers of Ukraine dated May 23, 2011 No. 554 "Some issues of professional certification of responsible executives of certain types of works (services) related to the creation of architectural objects." In this case, equipment for determining the characteristics of structures is not used.
Within a month from the date of receipt of the application and the documents attached thereto, the authorized body decides to transfer the dacha or garden house to the dwelling or to refuse such a transfer.
The local council within three days from the date of the decision on the transfer of dwelling-houses and garden houses to residential issues or sends to the owner a letter of recommendation with an attachment of the relevant decision, which is the basis for amending the records of the State Register of property rights to real estate.
What are the benefits of transferring a country or garden house to a residential status?
Firstly, owners receive the right to register their place of residence. And this status makes it easier to get official correspondence, guaranteed medical aid, studying children, etc.
Second, it simplifies the possibility of legalizing available or building new buildings on a private plot, for example, baths or garages.
Thirdly, the status of immovable property is clearly increased, because the cadastral appraisal will receive not only the land, but also the house itself. And this means that in other equal conditions, the cost of a building will increase when sold.
And, finally, when staying in a country you can get a subsidy for the payment of housing and communal services.
Properly arrange the transfer of a garden or country house to a residential - the problem is always difficult. A lot of questions arise: what documents should be prepared, how to properly fill in the statements, who carry out a technical review of the house and who gives a conclusion on compliance with building codes, the procedure for attracting the relevant specialists and inspections, as well as terms and costs. To ensure that the desired result is achieved, you should seek help from specialists.
The law firm "Prikhodko i partneri" has highly qualified lawyers who will provide you with full legal assistance in transferring a country or garden house to a residential building.
We objectively and competently evaluate the situation and advise in detail about all possible benefits and risks.
Call or email us if you need advice, assistance in translating a garden or country house into a residential building.

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