Foreign legal entities and subsidiaries of foreign companies (Ukrainian legal entities with foreign investment) are not authorised to own agricultural land [scored under the agriculture sector]. With regard to non-agricultural land, foreign legal entities and joint ventures founded with foreign participation may acquire ownership titles to the following: (i) Land plots within settlements in case of a purchase of real estate/construction of real estate objects on such plots connected with business activity in Ukraine; and (ii) Land plots outside settlements in case of a purchase of real estate objects located on such plots. Hence, there are no restrictions in respect of ownership of non-land real estate assets; only the ownership of vacant land not for business purposes by foreigners is prohibited.
"Article 81. Ownership of land [...]
2. Foreigners and stateless persons may acquire ownership rights to non-agricultural land plots within settlements, as well as to non-agricultural land plots outside settlements where real estate objects owned by them on private property rights are located.
[...]
Article 82. Ownership of land by legal entities
1. Legal entities (founded by citizens of Ukraine or legal entities of Ukraine) may acquire land plots for business activities in the case of:
a) purchase under a contract of sale, rent, gift, mine, other civil law agreements;
b) contribution of land plots by its founders to the authorized capital;
c) acceptance of inheritance;
d) the emergence of other grounds provided by law.
2. Legal entities established and registered in accordance with the legislation of a foreign state may acquire the right of ownership over non-agricultural land plots:
a) within settlements in the case of acquisition of real estate and for the construction of facilities related to business activities in Ukraine;
b) outside the settlements in the case of acquisition of real estate.
[...]
Article 130. Acquisition of the property right to agricultural land plots
1. Acquire the right of ownership of agricultural land may:
a) citizens of Ukraine;
b) legal entities of Ukraine established and registered under the legislation of Ukraine, the participants (shareholders, members) of which are only citizens of Ukraine and / or the state and / or territorial communities;
c) territorial communities;
d) the state. [...]
Foreigners, stateless persons and legal entities are prohibited from acquiring shares in the authorized (composed) capital, shares, stakes, membership in legal entities (except in the authorized (composed) capital of banks), which are owners of agricultural land. This paragraph shall cease to be valid subject to and from the date of approval by referendum of the decision specified in the eighth paragraph of this part.
Acquisition of ownership of agricultural land by legal entities established and registered under the legislation of Ukraine, participants (founders) or ultimate beneficial owners of which are persons who are not citizens of Ukraine, may be carried out from the date and subject to approval of such a decision by referendum.[...]" (Land Code (№ 2768-III of 25.10.2001), last amended by Law № 1788-IX of 24.09.2021, Articles 81, 82 and 130 [google translation])
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Previously
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"Article 82. Land ownership of legal entities
1. Legal entities (founded by citizens of Ukraine or legal entities of Ukraine) may acquire land plots for business activities in the event of:
a) acquisition under a contract of sale, annuity, gift, mine, other civil law agreements;
b) contribution of land plots by its founders to the authorized capital;
c) acceptance of inheritance;
d) occurrence of other grounds provided for by law.
2. Foreign legal entities may acquire ownership rights to non-agricultural land plots:
a) within settlements in case of acquisition of real estate objects and for the construction of objects related to the implementation of business activities in Ukraine;
b) outside the population centers in case of acquisition of real estate objects.
3. Joint ventures founded with the participation of foreign legal entities and individuals may acquire the right of ownership of non-agricultural land plots in the cases specified in parts one and two of this article and in the manner established by this Code for foreign legal entities.
4. Agricultural land inherited by foreign legal entities shall be alienated within one year.
[...]
Article 130. Buyers of agricultural land
1. Buyers of agricultural land plots for commercial agricultural production may be:
a) citizens of Ukraine who have an agricultural education or work experience in agriculture or are engaged in commercial agricultural production;
b) legal entities of Ukraine whose founding documents provide for the conduct of agricultural production.
2. Citizens of Ukraine who permanently reside in the territory of the relevant local council where the land plot is being sold, as well as relevant local self-government bodies, have the preferential right to purchase agricultural land plots.[...]" (Land Code (№ 2768-III of 25.10.2001), last amended on 04.11.2018, Articles 82 and 130 [google translation])
Land Code (№ 2768-III of 25.10.2001), last amended by Law № 1788-IX of 24.09.2021 
Land Code (№ 2768-III of 25.10.2001), last amended on 04.11.2018 [google translation]
[<a href="https://zakon.rada.gov.ua/laws/show/2768-14#Text">Code</a>],[<a href="https://zakon.rada.gov.ua/laws/show/2768-14/ed20181104#Text">Code</a>]