From 01.01.2015 German residents, who realize income from rental equipment in Bulgaria, may be exempted from tax at the source under the Corporate Income Tax Act and Income Tax of individuals on the basis of Art . 7, para. 1 of the Agreement.
Recent Posts
July 21, 2026
The Qualified Electronic Signature (QES) System in Bulgaria: A Guide for Businesses
Bulgaria remains one of the more attractive destinations in the EU for setting up a business, with a flat 10% corporate tax rate and a…
July 20, 2026
E-Invoicing in Bulgaria in 2026: What Businesses Need to Know
Electronic invoicing continues to reshape accounting practice across Europe, and Bulgaria is now moving from a largely voluntary system to one with clear mandatory milestones.…
July 6, 2026
Electronic Employment Documents in Bulgaria
Bulgaria has largely digitalised employment records and introduced a mandatory electronic employment register, while still allowing employers to keep personnel files on paper if they…