Quick Answer Directive (EU) 2023/970 introduces EU-wide pay transparency and gender pay gap reporting rules. Bulgaria must transpose the Directive by 7 June 2026. Reporting obligations will begin after transposition, with first reports expected in 2027 for larger employers under the EU baseline timeline.. As of February 2026, no implementing legislation has been adopted. Reporting […]
Quick answer There is no general five-year “exit tax” on Dutch individuals who move abroad. Dutch exit taxation mainly affects substantial shareholdings (Box 2) and gift and inheritance tax rules. For Dutch nationals relocating to Bulgaria, EU deferral rules, the Netherlands–Bulgaria Double Tax Treaty, and proper Bulgarian tax residency documentation are decisive. Most problems we […]
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 […]