Legal Library

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65 articles 8 practice areas Updated March 2026

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Corporate Law

19 articles

Company Registration in Bulgaria — Complete Guide (2026)

EUR 1 capital, eurozone, VCC for startups — everything about setting up an LLC, JSC or VCC.

EOOD vs OOD vs DPK — Which Company Type? (2026)

Capital EUR 1, tax 10% + 5% dividend. Full comparison.

Register an EOOD (Single-Member LLC) in Bulgaria (2026)

Step-by-step procedure, documents, costs in EUR.

Register an OOD (Multi-Member LLC) — Step by Step (2026)

Partnership agreement, partner rights, procedure.

Register a VCC (DPK) — Startup Guide (2026)

Procedure, documents, costs, comparison with EOOD.

Register a Company as a Foreigner in Bulgaria (2026)

Remote, via power of attorney, EU vs non-EU, fees.

Variable Capital Company (VCC) — The New Form for Startups

No minimum capital, vesting, ESOP, convertible loans.

Transfer of Company Shares in an OOD — Procedure & Taxes (2026)

Notarization, GA resolution, 10% capital gains tax.

Capital Redenomination for the Euro — Guide

Deadline 31.12.2026, procedure, calculation examples.

Company Liquidation — Step-by-Step Procedure

9 steps from NRA notification to deletion from Trade Register.

Company Liquidation — Procedure, Timeline & Costs (2026)

Standard and fast-track liquidation.

Fast-Track Liquidation — The New Procedure (2026)

Art. 274a Commercial Act, conditions.

Insolvency — Procedure, Creditors & Reorganisation

9-stage procedure, reorganisation plan.

Registration of Foundation and Association (NPO)

Public vs private benefit, documents, fees.

Terms & Conditions for Online Shops — Legal Requirements

10 mandatory clauses, e-commerce, GDPR.

Opening a Bank Account in Bulgaria — Guide

Corporate accounts, AML requirements, euro.

Bank Account for Foreign Citizens in Bulgaria

EU and non-EU citizens, documents.

Starting a Business as a Foreign Entrepreneur

Company types, remote registration, tax residency.

The Startup Ecosystem in Bulgaria — Opportunities

VC funds, accelerators, tax incentives.

Tax Law

14 articles

Bulgaria Tax Law Changes 2026 — Overview

VAT threshold EUR 51,130, SME scheme, CIT reliefs.

VAT in Bulgaria — Complete Guide (2026)

Rate 20%, supplies, deductions, returns.

VAT Registration — When, How & Why (2026)

Threshold EUR 51,130, 7-day deadline.

VAT Registration — Thresholds, Rates & Procedure (2026)

EU SME scheme, current rates.

Corporate Tax — Rates, Filing & Payment (2026)

10% flat tax, Pillar Two.

Cryptocurrency Tax in Bulgaria (2026)

Rate 9%, DeFi and NFT taxation.

Tax Return 2026 — Deadlines & Filing

30 April, 5% discount before 31.03.

Tax Relief for Children 2026

EUR 307/614/920 for 1/2/3+ children.

Airbnb Tax in Bulgaria (2026)

Patent tax, VAT, social security.

Rental Income Tax (2026)

Effective rate 9%, advance payments.

How to Become a Tax Resident of Bulgaria (2026)

183-day rule, NRA certificate.

Withholding Tax & Dividend Tax (2026)

5% dividend, 10% interest, 80+ DTTs.

Registering as a Freelancer — Taxes & Procedure

10% tax, 25% deductions, BULSTAT.

Taxes & Social Security — Complete Reference (2026)

All rates, thresholds and changes.

Employment Law

10 articles

Employment Law Changes 2026 — Overview

Min wage EUR 620, Pay Transparency Directive.

Employment Contracts — Types & Requirements (2026)

Art. 66 Labour Code, mandatory content.

Dismissal — Employee Rights & Procedure (2026)

Protected categories, compensation.

Compensation Upon Termination (2026)

All types, calculations in EUR.

Electronic Employment Record — New System

Deadline 01.06.2026, entries 3/7/10 days.

EU Pay Transparency Directive — Guide (2026)

Directive 2023/970, deadline 7 June 2026.

Overtime Work — Rules & Pay (2026)

150 hours/year, +50/75/100% premium.

Posting Workers to the EU (2026)

A1 certificate, fines EUR 767–15,339.

Remote Work (Home Office) — Rules (2026)

Art. 107z Labour Code, employer obligations.

EU Blue Card — Employer Guide (2026)

Salary EUR 2,054/month, documents.

Real Estate

5 articles

Buying Property — Complete Guide

5 steps, costs, VAT, mortgage.

Buying Property — Legal Guide (2026)

10 steps, 6–11% costs, 10% deposit.

Buying Property as a Foreigner — Step by Step

Land restriction, EOOD workaround.

Notarial Fees for Property — Calculator (2026)

Tax 3%, registration 0.1%, max EUR 3,068.

Rental Agreement — Clauses & Protection

Deposit, 9% tax, notice period.

Immigration & Residency

5 articles

Digital Nomad Visa — Complete Guide (2026)

Income EUR 31,000/year, up to 2 years.

Digital Nomad Visa — Everything You Need to Know

Requirements, taxes, cost of living.

Type D Visa — Types, Requirements & Procedure

21 grounds, including digital nomads.

Work Permit for Non-EU Citizens (2026)

2–4 months, fees EUR 200–250.

Residency Through Property Investment

Threshold BGN 600,000, citizenship.

Regulations & Compliance

8 articles

AML Compliance for Accountants — Guide (2026)

Art. 9b registry, customer due diligence.

MiCA Crypto Regulation (2026)

CASP licence, transition 01.07.2026.

GDPR Compliance — Practical Guide

DPO, DPIA, fines, 9 steps.

Inheritance — Order, Shares & Procedure (2026)

Tax exempt for spouse/children, 6 months.

Making a Will — Types & Requirements

Notarial vs holographic, reserved portions.

Import & Trade of Food Supplements

BFSA registration, labelling.

Registration of Tour Operator & Agent

Capital, insurance, procedure.

Transport Licence — Freight & Passenger

EU licence, Regulation 1071/2009.

Disputes & Enforcement

3 articles

Debt Collection — Order for Payment (2026)

Art. 410 and 417 CPC, bailiff.

Statute of Limitations — Periods (2026)

5 years general, 3 short, 10 absolute.

Personal Bankruptcy — Conditions & Procedure (2026)

ZNFL, application, consequences.

Intellectual Property

1 article

Trademark Registration — Procedure & Fees

5 steps, national vs EU trademark.

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Monthly overview of legislative changes and practical advice.