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
The European Data Protection Board (“EDPB”) has published for public consultation Recommendations 2/2025 on the legal basis for requiring the creation of user accounts on e-commerce websites (“Recommendations”), which clarify when e-commerce websites may lawfully require users to create online… MORE
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