Bulgarije, taxhaven in de EU

Saving taxes is one of the reasons why many businessmen and companies have chosen to set up a company in Bulgaria. Not surprisingly, Bulgaria offers the most favorable fiscal climate within the EU: a flat corporate tax rate of only 10% (in some cases an exemption to pay corporation tax can be given for 5 years), personal income tax of 10%, dividend tax of 5% (dividends distributed to legal entities in the EU are taxed at 0%) and a wide network of double tax treaties.

Benefiting from Bulgaria’s fiscal friendly climate is easier than you might think, especially for companies and entrepreneurs from within the EU. According to the EU’s freedom of movement principle, you are allowed to do business anywhere in the EU. The European Court has later confirmed that the freedom of movement also includes moving (part of a) company to another member state for taxation purposes only. Obviously, to be able to benefit from the low taxes,

all legal requirements and conditions must be met, where special attention should be given to Article 5 of the double tax treaties between Bulgaria and the other countries (ordinary place of business, place of management control, etc.).



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