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Bulgaria Tax News

Saudi Arabia Approves Pending Tax Treaty with Bulgaria
Jun 04, 2018
Moroccan Parliament Approves Pending SSA with Bulgaria
May 31, 2018
Bulgaria Looking to Negotiate New SSA with Albania
May 24, 2018
Bulgarian Presidency of the EU Council Looking to Make BEPS Interest Deduction Restriction Rules a Minimum Standard
May 17, 2018
OECD Publishes Exchange of Information Compliance Ratings for Nine Jurisdictions under Enhanced Peer Review Process; Montenegro Joins Forum
Apr 06, 2018
Bulgarian Court Holds Input VAT on Supplies Not Directly Linked to Taxpayer's Business Not Deductible
Mar 28, 2018
Bulgaria Requires Electronic Return Filing from 2018
Mar 21, 2018
Tax Policy Roadmap of the Bulgarian Presidency of the EU Council Published
Feb 06, 2018
SSA between Bulgaria and Turkey under Negotiation
Feb 05, 2018
Protocol to Tax Treaty between Bulgaria and Greece to be Negotiated
Jan 24, 2018
Bulgaria's Plans for EU Presidency
Jan 05, 2018
Bulgaria Increases Social Security Pension Contribution for 2018
Jan 05, 2018
Bulgaria VAT Changes for 2018
Jan 04, 2018
TIEA between Bulgaria and Guernsey in Force
Dec 22, 2017
European Commission calls on Belgium to Implement Tax Ruling Exchange Rules and Closes Cases for Bulgaria, Cyprus, and Portugal
Dec 11, 2017
Bulgaria and Monaco have Signed Multilateral Agreement on the Exchange of CbC Reports
Dec 05, 2017
Tax Treaty between Bulgaria and Saudi Arabia Signed
Dec 04, 2017
Tax Treaty between Bulgaria and Saudi Arabia to be Signed
Nov 27, 2017
SSA between Argentina and Bulgaria under Negotiation
Nov 22, 2017
Bulgaria to Sign Multilateral Agreement on the Exchange of CbC Reports
Nov 21, 2017
Bulgaria Publishes Order on CbC Report and Notification Submission
Nov 02, 2017
Pakistan Approves Signature of Tax Treaty with Bulgaria
Oct 30, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
Austria, Bulgaria, Greece, Portugal, Romania, and Slovenia Support Equalization Tax on Digital Companies
Sep 20, 2017
Bulgaria Approves Pending SSA with Morocco
Sep 20, 2017
Morocco Approves Pending SSA with Bulgaria
Aug 29, 2017
Bulgaria Publishes Law for Automatic Exchange of Tax Rulings and CbC Reports
Aug 18, 2017
Bulgaria and Azerbaijan to Sign SSA
Aug 11, 2017
European Commission calls on Bulgaria, Cyprus, and Portugal to Implement Tax Ruling Exchange Rules
Jul 14, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Bulgaria Approves Signing of BEPS Multilateral Instrument
May 24, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
SSA between Bulgaria and Tunisia has Entered into Force
May 11, 2017
Bulgaria and Pakistan Conclude Tax Treaty Negotiations
Apr 28, 2017
Bulgaria to Remove Panama from Tax Haven List
Apr 25, 2017
SSA between Bulgaria and Tunisia to Enter into Force
Apr 13, 2017
Bulgaria Consulting on Draft Legislation for Automatic Exchange of Tax Rulings and CbC Reports
Mar 28, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
Bulgaria to Negotiate Tax Treaty with Saudi Arabia
Jan 26, 2017
Tunisia Approves Pending SSAs with Bulgaria, the Czech Republic, and Morocco
Jan 25, 2017
Legislators Urge Public CbC Reporting at Tax Transparency Summit
Dec 13, 2016
Bulgaria Approves Electronic and Amended Return Filing Requirements
Nov 30, 2016
OECD Publishes Peer Review Reports on Transparency and Information Exchange for 17 Jurisdictions
Nov 09, 2016
Bulgaria to Sign Tax Treaty with Pakistan
Oct 18, 2016
Bulgaria Seeking SSAs with Algeria, Armenia, Azerbaijan, Georgia, and Kazakhstan
Oct 12, 2016
Bulgaria Adopts PE Transparency Measures
Oct 03, 2016
SSA between Bulgaria and Montenegro has Entered into Force
Oct 03, 2016
Bulgaria Publishes Draft Law for Tax Ruling Exchange and CbC Reporting
Sep 28, 2016
SSA between Bulgaria and Morocco Signed
Sep 26, 2016
Bulgaria to Amend Return Filing Requirements
Sep 22, 2016
Bulgaria to Sign SSA with Quebec
Aug 23, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
Bulgaria to Sign New Tax Treaty with Italy
Jul 25, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
Mutual Assistance Convention has Entered into Force for Bulgaria
Jul 06, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Tax Treaty between Bulgaria and Romania has Entered into Force
May 25, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Bulgarian Supreme Court Rules on Criminal Liability of Individuals for Corporate Tax Evasion
Mar 29, 2016
Bulgaria Deposits Ratification Instrument for Mutual Assistance Convention
Mar 17, 2016
SSA between Bulgaria and Morocco to be Signed
Mar 14, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
Update - New Tax Treaty between Bulgaria and Romania
Mar 08, 2016
Bulgaria Ratifies Mutual Assistance Convention and Multilateral Agreement on Automatic Exchange of Financial Account Information
Feb 25, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
SSA between Brazil and Bulgaria Signed
Feb 04, 2016
SSA between Bulgaria and Montenegro Signed
Feb 03, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
Tax Treaty between Bulgaria and the UK has Entered into Force
Jan 12, 2016
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
Bulgaria Approves 2016 Tax Reform
Dec 03, 2015
New Tax Treaty between Bulgaria and Norway has Entered into Force
Dec 02, 2015
Tax Treaty between Bulgaria and Liechtenstein under Negotiation
Dec 01, 2015
Bangladesh Negotiating Tax Treaties with 13 Countries
Nov 13, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
EU Commission Rejects Member States' Request to Apply Reverse Charge for VAT on All Transactions over EUR 10,000
Nov 06, 2015
OECD Agreement on Automatic Exchange of Financial Information Signed by 13 Countries during Recent Global Forum on Tax Transparency Meeting
Nov 03, 2015
Bulgaria Signs Mutual Administrative Assistance Convention
Oct 28, 2015
Update - Bulgarian Tax Reform Bill for 2016 Submitted to Parliament
Oct 22, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Bulgaria Publishes Draft Tax Reform Legislation
Sep 30, 2015
Bulgaria Approves Tax Treaty with Romania
Sep 21, 2015
Bulgaria's Tax Reform Plans
Aug 28, 2015
Bulgaria Approves Tax Treaty with Norway
Jul 20, 2015
EU Member States Call for Broad Introduction of Domestic VAT Reverse Charge Mechanism
Jul 07, 2015
TIEA between Bulgaria and Guernsey Signed
Jun 16, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Romania to Sign New Tax Treaties with Bulgaria and Norway
Apr 16, 2015
Update- New Tax Treaty between Bulgaria and the UK
Mar 31, 2015
Tax Treaty between Bulgaria and the UK Signed
Mar 26, 2015
Bulgaria Publishes Amendments for EU B2C VAT and Withholding Tax on Interest and Royalty Payments
Dec 31, 2014
Payments for the Use of, or the Right to Use, Equipment Will No Longer be Considered Royalties Under the Bulgaria-German Tax Treaty
Dec 17, 2014
Bulgaria to Implement Withholding Tax Exemption under the EU Interest and Royalties Directive
Dec 03, 2014
Bulgaria to Sign New Tax Treaty with the Netherlands
Oct 07, 2014
SSA between Bulgaria and Tunisia Signed
Oct 03, 2014
Update - New Tax Treaty between Bulgaria and Norway Signed
Sep 24, 2014
Bulgaria to Amend Tax Laws for State Aid and B2C VAT
Jul 29, 2014
New Tax Treaty between Bulgaria and Norway Signed
Jul 23, 2014
Protocol to the Tax Treaty between the Netherlands and Bulgaria Under Negotiation
Jul 21, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Bulgaria Approves Proposal to Revise Tax Treaty With Romania
Apr 28, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
New law on companies registered in jurisdictions with preferential tax regimes
Jan 01, 2014
Tax package for 2014 – amendments to the Corporate Income Tax Act and Personal Income Tax Act
Dec 31, 2013
Treaty between Switzerland and Bulgaria – details
Dec 31, 2013
Budget for 2014
Dec 25, 2013
Treaty between Bulgaria and Switzerland enters into force
Dec 25, 2013
Treaty between Russia and Bulgaria – Russian MoF clarifies that tax withheld not in accordance with the tax treaty cannot be credited in Russia
Dec 25, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Tax package for 2014 – proposal published
Dec 02, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Treaty between Russia and Bulgaria – Russia MoF clarifies whether taxes paid in Bulgaria may be credited against corporate income tax liabilities in Russia
Jun 24, 2013
Tax amendments on CIT approved
May 06, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Draft amendments to tax laws submitted to parliament
Feb 09, 2013
Treaty between Bulgaria and Switzerland signed
Oct 23, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Protocol to treaty between Armenia and Bulgaria enters into force
Jul 25, 2012
Treaty between Qatar and Bulgaria – details
Jul 25, 2012
Treaty between Austria and Bulgaria – details
May 12, 2011
Treaty between Austria and Bulgaria enters into force
Apr 27, 2011
Treaty between Bahrain and Bulgaria enters into force
Apr 27, 2011
Treaty between Bulgaria and Qatar enters into force
Mar 30, 2011
Treaty between Bulgaria and Germany enters into force
Mar 14, 2011
Withholding tax – amendments adopted by parliament
Feb 28, 2011
Proposed amendments – withholding taxation
Oct 26, 2010
Treaty between Germany and Bulgaria – details
May 25, 2010
Changes to Corporate Income Tax Law enacted
Jan 20, 2010
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Treaty between Bulgaria and Estonia – details
Jul 16, 2009
Treaty between Bulgaria and Estonia – details
Jun 07, 2009
Treaty between Qatar and Bulgaria – first round of negotiations
Jun 07, 2009
Treaty between Bulgaria and Austria ratified
May 13, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Treaty between Bulgaria and United Arab Emirates enters into force
Feb 22, 2009
Treaty between Estonia and Bulgaria enters into force
Feb 22, 2009
Changes to Corporate Income Tax Law enacted
Jan 23, 2009
Treaty and protocol between United States and Bulgaria enter into force
Jan 23, 2009
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
Draft changes to Corporate Income Tax Law
Nov 04, 2008
Treaty between Austria and Bulgaria – negotiations finalized
Nov 04, 2008
Treaty between Bulgaria and United Arab Emirates ratified
Nov 04, 2008
Treaty between Estonia and Bulgaria signed
Nov 04, 2008
US-Bulgaria income tax treaty and protocol ratified by US
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
Treaty between Bulgaria and United Arab Emirates – details
Oct 07, 2008
Exemption of inbound and outbound dividends to/from EEA enacted
Aug 30, 2008
Treaty between US and Bulgaria – US Technical Explanation published
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
Protocol to treaty between Bulgaria and US ratified
Aug 11, 2008
Treaty between Bulgaria and Iceland initialled
Jul 27, 2008
Bulgarian Income Tax Treaty and Protocol referred to US Senate
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Tax relief approved by European Commission
Apr 15, 2008
Treaty between US and Bulgaria – details
Apr 15, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
Protocol to treaty between Bulgaria and US signed
Mar 16, 2008
Corporate tax changes for 2008 published in Official Gazette
Feb 08, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Treaty between Bulgaria and Estonia initialled
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Treaty between Bulgaria and Iceland – negotiations
Nov 04, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Treaty between Bulgaria and UAE signed
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Treaty between United States and Bulgaria signed
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
The first-time income tax treaty between Bulgaria and South Africa, signed on 29 April 2004, entered into force on 27 October 2004. The treaty generally applies from 1 January 2005.
May 01, 2005
The first-time income tax treaty between Bulgaria and South Africa, signed on 29 April 2004, entered into force on 27 October 2004. The treaty generally applies from 1 January 2005.
Mar 17, 2005