Quick Answer Managing director remuneration in Bulgaria is governed by the Commercial Act and social security and tax legislation, not the Labour Code. In practice, a director is typically structured either under a DUK (Management and Control Contract) or as a self-insured person. Where a director performs active management, social security obligations usually arise under […]
Quick Answer What is an A1 certificate?An A1 certificate is a legal document confirming which EU country’s social security system applies to a worker. It ensures that a person is insured in one Member State only, preventing double social security contributions when working across borders within the EU, EEA, or Switzerland. What Is an A1 […]
Quick Answer There is no separate legal status called “freelancer in Bulgaria.” Independent professionals either work under a civil contract (for occasional projects) or register as a self-employed person (SOL) for regular activity. The correct structure depends on frequency of work, residence status, and social security obligations. Choosing the wrong model can create tax and […]