Intellectual property allocation is a central issue in Bulgarian IT structuring, particularly for software development and product companies. The default legal framework is governed by: Bulgarian Copyright and Related Rights Act EU copyright directives (harmonised regime) Copyright in ICT context… MORE

The primary legal mechanism for engaging IT professionals in Bulgaria is the employment contract under the Labour Code. Employment contracts typically regulate: Job function and role description Working time (standard 8-hour day / 40-hour week regime) Remuneration and bonus schemes… MORE

Bulgaria is widely considered one of the most tax-efficient EU jurisdictions for IT operations. The standard tax framework includes: Corporate taxation: 10% flat corporate income tax (CIT) on taxable profit Dividend taxation: 5% withholding tax on distributed dividends This creates… MORE

For international IT companies entering Bulgaria, the primary structuring decision is the choice of legal entity. The most commonly used form is the Limited Liability Company (OOD / EOOD). An OOD (or single-member EOOD) provides: 100% foreign ownership permitted Symbolic… MORE

Bulgaria has established itself as one of the most attractive IT and outsourcing hubs in Central & Eastern Europe, combining EU membership, a stable legal framework, and one of the most competitive tax regimes in the region. Over the past… MORE