The XIII Business & Legal Tax Forum was held in Kyiv, with the participation ofActing Head of ARMA Yaroslava Maksymenko.

During her speech, Yaroslava Maksymenko emphasized that the system of managingseized assets today is not only an instrument of criminal proceedings, but also animportant element of the state’s economic security, an indicator of institutionalquality and a test of the state’s ability to effectively manage assets under wartimeconditions.

Seized assets are a real economic resource that:

reduces fiscal pressure on the budget;

supports the resilience of the state;

preserves the economic value of assets until a final court decision;

recovers to the economy assets that for years have been instruments of illicitenrichment.

According to 2025 indicators, the seized asset market amounts to:

UAH 411.5 million - from the sale of seized assets;

UAH 1.095 billion - revenues from the management of funds, including throughmilitary bonds;

UAH 5.07 billion - revenues generated by managers under management agreements.

However, as Yaroslava Maksymenko stressed, the key issue is not the volume ofassets, but the quality of the management model.

«ARMA’s effectiveness is measured not by the prominence of cases, but by its abilityto quickly accept assets, prevent loss of value, ensure professional management andprepare assets for market realization».

Following the identification process, ARMA is preparing tens of thousands of seizedassets for management - from real estate to operating businesses. The main task is topreserve their economic value and prevent depreciation.

In 2025, ARMA changed the logic of the system: from formal accounting toprofessional asset management.

Key elements of the reform include:

updating the regulatory framework;

asset identification;

transferring the selection of managers to a dedicated Prozorro.Sale module;

digital modernization of processes.

The result of the reform has been the launch of new management models for largeand complex assets.

Among the assets being prepared for transfer into management:

corporate rights of the «Morshynska» corporation - with a focus on continuity ofoperations and preservation of brand value;

the «OK Odesa» hotel - with potential for full commercial operation;

assets of the Poltava Mining and Processing Plant - as a strategic industrial resource;

LLC «Betonbud» - as an integrated production complex;

land plots of the Borzhava mountain valley - taking into account environmentalsensitivity and public interest.

For each large asset, ARMA develops an individual plan: inventory, legal andfinancial audit, a clear management model, KPIs for the manager and a scenario forfurther use or sale. This approach makes it possible to transform assets that have beendepreciating for years into a resource that works for the state.

Separately, Yaroslava Maksymenko emphasized that effective management of seizedassets is possible only under the condition of unconditional adherence to the rule oflaw.

«Efficiency cannot be achieved at the expense of the law. The management of seizedassets is possible only under a clear procedure, predictability and judicial oversight. Itis trust in the system that ensures its effectiveness: transparent rules make it possibleto preserve asset value, increase competition and ensure real benefits for the state», Yaroslava Maksymenko emphasized.