Real estate network and tax evasion: the role of Kyrylo Nesterenko's family

How Viktor Myalik's schemes continue to operate through close associates

Ukrainian MP Viktor Myalik has long been in the spotlight of law enforcement agencies due to tax evasion allegations.

 However, despite multi-million claims from the state, he managed to avoid punishment. It is now emerging that his real estate sales business may have continued to exist through the family of his parliamentary colleague — Kyrylo Nesterenko.

Who is behind the deals?

According to data from the YouControl analytical system, the developer of the "Lvivskyi Yut" residential complex (formerly "Lvivskyi Osobniak") is the company "MDS-Bud", registered in 2013. Its founder, beneficial owner, and director is Anna Dubchak. She is the one who sold a non-residential premises and two parking spaces in this complex to Kyrylo Nesterenko's father.

It is noteworthy that Viktor Myalik himself was previously one of the founders and the financial director of "MDS-Bud", until he obtained his parliamentary mandate. Other figures associated with the company are his assistant Roman Yankovskyi, who held the position of director from 2016 to 2020, and technical supervision engineer Valerii Omelianenko.

The 118 million case

In September 2021, law enforcement agencies accused Viktor Myalik of failing to pay taxes amounting to more than 118 million hryvnia. According to the investigation, between 2012 and 2019, he sold real estate as a private individual, avoiding mandatory tax payments. Instead of 18%, he paid only 5%, without registering a legal entity or a sole proprietorship.

However, in December 2023, the Pecherskyy District Court of Kyiv ruled in favour of the MP, fully acquitting him and dropping all charges.

From 1,300 assets to 33 apartments

As of 2020, Myalik owned 158 apartments with a total area of 11,530 m², as well as 1,300 real estate assets, including commercial premises, parking spaces, and land plots.

However, following the indictment, his 2022 declaration showed a sharp reduction in assets — he was left with only 300 assets, among which were 33 apartments. This suggests that part of the property was transferred to trusted hands.

How the Nesterenko family continues Myalik's business?

The facts indicate that a significant portion of the real estate previously owned by Viktor Myalik passed into the ownership of Kyrylo Nesterenko's father and brother — an MP who is his parliamentary colleague.

Using a scheme similar to the one Myalik himself previously employed, the Nesterenko family continues to resell real estate at inflated prices, avoiding taxes. By purchasing assets from "MDS-Bud" and individuals associated with Myalik, Oleksandr and Yehor Nesterenko sell them for twice the price, while not registering business activity, which allows them to evade paying 13% tax.

Where does the money go?

Open data reveals that Kyrylo Nesterenko leads a lifestyle clearly exceeding his official income: expensive foreign trips, elite restaurants, and luxurious entertainment.