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 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…
July 6, 2026
Choosing the Right Business Entity in Bulgaria: A Guide
The five traditional business forms most commonly used by foreign investors in Bulgaria are described below, and selecting the right one for your foreign-owned business…
July 1, 2026
Taxation of employees’ bonuses in Bulgaria
Bonuses are an excellent way to incentivise employee performance, retain a loyal workforce, and solidify your reputation as a company that truly values its staff.…