Investigation in Lviv region reveals scheme to conceal cottage sales under the "Bude dim" association

Mechanism of concealing real estate transactions

During the pre-trial investigation under criminal case No. 72025142400000018 (under Part 2 of Article 212 of the Criminal Code), it was established that in the Lviv region, some developers sell residential real estate — cottages, duplexes, and townhouses — for cash, without reflecting these operations in accounting and tax records.

The scheme works as follows: only the transfer of the land plot, on which a house has already been built, is documented. Then, with the seller's assistance, the buyer registers the real estate object as one built by them independently and registers ownership rights to it. As a result, the actual value of the housing does not enter official records, and taxes on the sale are not paid.

Geography and scale of projects

According to the investigation, this scheme is used when selling real estate on behalf of the developer association "Bude dim" (website budedim.ua). It concerns cottage settlements located in the following settlements:

• Derevach village (KM "Bude dim", approximately 40 houses);
• Hodyvytsia village (KM "Bude dim", approximately 40 houses);
• Pidberiztsi village (KM "Bude dim", 18 houses).

The company positions itself as a developer of cottage settlements in the suburbs of Lviv, using the concept of "a house at the price of an apartment". The official resource and the investment section mention projects in Derevach (Solonka area), Hodyvytsia (Malechkovychi area), Pidberiztsi (Vynnyky area), and Sokilnyky. Housing with an area of 75 to 175 m² with plots and infrastructure is offered, as well as investment models with an estimated yield of 8–15% per annum in dollars.

According to public data, the association was founded in 2022. It actively promotes turnkey houses, rental offers, and investment opportunities. Prices in different locations range approximately from $1,100 to $1,400 per square metre depending on the degree of infrastructure readiness. The company has its own website, social media pages, and sales department contacts.

Role of management and investigation status

The investigation considers the sale of houses on behalf of "Bude dim" in the specified villages as an element of a scheme to evade tax payments through cash settlements and subsequent registration of real estate as self-built structures. At the current moment, the case is at the pre-trial investigation stage, and there are no public reports of suspicions against specific individuals or companies.

The "Bude dim" association is publicly positioned as an investor initiative. The key public figure and managing partner is Oles Pishchak. In open sources, he is referred to as:

• the managing partner of "Bude dim";
• a co-owner of the developer company "Bude Dim" (mentioned in profiles as an expert and co-owner);
• the person presenting the company's business model (including at meetings of the Union of Ukrainian Entrepreneurs).

Pishchak regularly provides comments on projects, profitability, the concept of "a house at the price of an apartment", and development plans for settlements in Derevach, Hodyvytsia, Pidberiztsi, and Sokilnyky.

The official legal entity "Bude dim" as the sole owner of all projects has not yet been identified in open registries — the association operates through a developer model and sales. The investigation points to the sale of real estate specifically on behalf of this association using a scheme involving cash and the registration of plots only. Publicly, Oles Pishchak remains the main face and managing partner.