Withholding taxes and application of double tax treaty relief in Bulgaria – part I

2018-03-20T15:54:51+02:00May 3rd, 2011|Accounting, Bulgarian Tax Guide, Consulting, Payroll, Taxation in Bulgaria|

Bulgarian CITA provides for a withholding tax of 10% levied on certain types of income paid by Bulgarian companies to foreign persons (e.g. income interests, technical services fees, consultancy fees, rentals, etc). With withholding tax are levied the dividends and liquidation quotas which are distributed by local legal entities in favour of: -foreign legal entities, [...]