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Holding Public Limited Liability Company in Bulgaria
Holding Public Limited Liability Company in Bulgaria

VAT in Bulgaria

As defined in the Commercial Code, holding is a public limited company, a public limited partnership or a private limited company with the purpose to participate in whatever form in other companies or in their management. At least 25% of the capital of a holding has to be entered directly in subsidiaries. A subsidiary, according to the local law, means a company in which the holding owns or controls directly or indirectly at least 25% of the stocks or shares, or can appoint directly or indirectly more than 50% of the members of the managing body. The Commercial Code explicitly names the activities, which a holding is allowed to perform and those, which it is not allowed to perform.


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Did You Know?
John Atanasoff
John Atanasoff
Did you know that professor John Atanasoff, a Bulgarian, built the world's first electronic-digital... ... More
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The village of Shiroka Luka lies at 1,206 m above sea level, in the central Rhodope Mountains, 20 km north-west of Smolyan. Siroka Luka is famous for its authentic Rhodopean architecture and for the kaba gaida - a local type of bagpipe used in Bulgarian folklore music.

SNAPSHOT OF BULGARIA
CORP. TAX 10%!
INCOME TAX 10%!
GDP 2011 € 38.6 B
GDP 2012 Q1 € 8.06 B
Inflation 1.7%
Unemployment 12.9%
GDP growth 2011 1.7%
GDP growth Q112 0.9%
FDI 2011 1,341.2 B
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