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 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 […]