Tax Law
Tax planning and defence in tax audits — corporate taxes, VAT, personal income taxes and international tax structuring in Bulgaria.
Tax law is a key element in planning any business structure. Global Lex Consulting advises individuals and companies on effective tax planning within the law, tax legislation compliance and defence during tax audits.
We provide legal assistance on corporate income taxation, VAT, personal income tax, dividend taxation and international tax structuring. We advise on choosing the optimal corporate structure for tax efficiency.
In tax audits and inspections, we represent clients before the National Revenue Agency and appeal tax assessment acts through administrative and judicial channels.
What our work includes
- Tax planning for business formation and restructuring
- Advisory on corporate tax and VAT
- Personal income taxation and income from abroad
- International tax structuring and double tax treaty planning
- Representation during NRA tax audits
- Challenging tax assessment acts and tax liabilities
- Legal assistance on property acquisition and disposal tax obligations
Do you have a question or need legal assistance in this area?
Book a consultationFrequently Asked Questions
- What is the corporate income tax rate in Bulgaria?
- Bulgaria has a flat corporate income tax rate of 10% — one of the lowest in the EU. Dividends paid to EU-resident companies are exempt from withholding tax. Dividends paid to non-EU residents are subject to 5% withholding tax, subject to applicable double taxation treaties.
- When must a foreign company register for VAT in Bulgaria?
- A Bulgarian company must register for VAT when its taxable turnover exceeds BGN 100,000 in any consecutive 12-month period. Foreign companies providing B2C digital services, or conducting distance sales to Bulgarian consumers above the EU threshold (EUR 10,000), must also register. Voluntary early registration is permitted. Legal advice is recommended before registration to assess the correct basis.
- How are foreign individuals taxed on income received from Bulgaria?
- A foreign individual who is not a Bulgarian tax resident is taxed only on Bulgarian-source income — rental income, dividends, interest, or income from the sale of property. The withholding tax is 10% for most passive income, but may be reduced under an applicable double taxation treaty.
- How can I get legal help with tax law in Bulgaria?
- Contact us at +359 886 459 935 or Office.GlobalLexConsulting@proton.me. We offer a free initial consultation on your case.
Do you need legal assistance?
Contact us for a free initial consultation on your case.
Book a consultation