Multiple Citizenship in Ukraine: Expanding Rights or an Illusion of Freedom?

On January 16, 2026, a law will come into force in Ukraine introducing new citizenship regulations, including legal recognition of the possibility of holding more than one passport . This news is being actively discussed in the public space and is being presented as a significant expansion of citizens' rights and freedoms, an adaptation to the "realities of a global world," and a step toward the diaspora.

However, behind the positive rhetoric lies an important point that is usually left out in such messages.

Passport versus Reality: Shifting Regulatory Focus

The debate about citizenship continues to revolve around passports, formal affiliation with the state, and questions of identity. In the public perception, citizenship is often perceived as a universal legal "shield" or a symbol of freedom of choice.

Meanwhile, the real regulatory system has long since shifted to a different plane .

In the modern world, the key factor is not citizenship as such , but:

• tax residency,

• economic linkage,

• center of vital and economic interests,

• actual place of residence,

• inclusion in financial and social systems.

It is these elements that determine:

• where you are required to pay taxes,

• where to report income,

• where social and insurance obligations arise,

• where the state has real mechanisms to influence you.

The passport in this construction is an auxiliary element , not a defining one.

How the state "sees" a person today

The modern state has virtually no need for symbols. It operates with data .

A person becomes “visible” through:

• bank accounts,

• Automatic Exchange of Financial Information (CRS),

• tax returns,

• social and pension systems,

• data from migration authorities,

• actual place of residence,

• digital and administrative traces.

As a result, paradoxical, but absolutely legal situations are possible:

• it is possible to have one citizenship and be fully integrated into the economy of another country;

• it is possible to have multiple citizenships and simultaneously be under the jurisdiction and demands of different states;

• you may not formally reside in the country, but remain its tax resident;

• You may not be a citizen of a state, but still have significant fiscal and legal obligations to it.

Why Multiple Citizenship Doesn't Solve Key Problems

Legalization of multiple citizenship in itself :

• does not resolve integration issues,

• does not guarantee legal protection,

• does not create economic stability,

• does not simplify fiscal responsibilities.

The main practical question remains unanswered:

where a person is a taxpayer and where he bears the main legal and financial risks .

In some cases, having multiple citizenships, on the contrary:

• complicates the legal status,

• creates conflicts of duties,

• gives rise to overlapping claims from different jurisdictions,

• increases the risk of double taxation, administrative disputes and sanctions.

This is especially noticeable in situations where states define differently:

• tax residency,

• obligation to declare income,

• military or other public duty,

• social and insurance obligations.

Citizenship as an element of political rhetoric

In this sense, the conversation about citizenship is increasingly moving into the realm of political rhetoric , while real life is regulated by norms:

• tax law,

• financial compliance,

• migration and social legislation,

• international exchange of information.

The world has become economically transparent , and it is the economy, not the passport, that determines the degree of a person’s freedom.

States compete not for loyalty at the level of identity, but for:

• tax base,

• labor resources,

• human capital,

• controllability and predictability of residents' behavior.

Citizenship is not just rights

It is important to remember something obvious, but often ignored:

Citizenship is always not only rights, but also responsibilities .

This:

• legal connection with the state,

• potential instrument of coercion,

• basis for making claims, including in crisis situations.

The legal connection with the state is activated not when it is convenient for the citizen , but when it is necessary for the state.

In the context of increasing scrutiny, fiscal pressure, and anticipated mobilization innovations in Germany and other EU countries , this aspect takes on particular significance. Formal citizenship may become not a protective factor, but an additional source of risk.

The illusion of choice and real calculation

Multiple citizenship creates the illusion of expanded freedom of choice. But without a clear understanding:

• tax consequences,

• residence regime,

• income structures,

• center of vital interests,

• international agreements,

this freedom may turn out to be imaginary .

The modern legal reality requires not symbolic solutions, but a comprehensive strategic analysis : where you live, where you earn money, where you pay taxes, and to which countries you have obligations.

Instead of a conclusion

Legalizing multiple citizenships is a tool , not a goal. It can be useful in some situations and problematic in others. Without considering the economic and tax context, such a move does not expand freedom, but merely changes the legal framework.

In a world where data, residency, and compliance are crucial, a passport is no longer the primary determining factor. And the sooner this is realized, the fewer illusions and legal risks will arise in the future.