Welcome to the Filipov & Beleva Blog — a trusted source for concise, up-to-date analyses and professional commentary on pivotal legal issues. We share insight and experience to help you make well-informed decisions in a dynamic legal landscape.
The 2025 amendments to the Bulgarian Family Code (Official Journal No. 115) introduced significant changes to the exercise of parental rights after divorce or separation.
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From 1 January 2026, with Bulgaria's adoption of the euro, capital-based companies must redenominate their capital from BGN into EUR at the fixed rate.
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When an OOD is transformed into a variable capital company (DPK) by a change of legal form, the OOD is dissolved without liquidation and a new company succeeds it.
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Transforming an EOOD into a sole-owner variable capital company (EDPK) strikes off the EOOD without liquidation, and a new company assumes its rights.
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Under an operating lease the lessor grants an asset for temporary use while the lessee pays lease instalments. Its key features, terms and obligations.
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The 2024 amendments to the Commerce Act introduced fast-track liquidation, cutting the time to strike a dormant company off the register to about four months.
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The Commerce Act provides a much more relaxed regime for transferring shares in a variable capital company (DPK) than the rules that apply to an OOD.
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The Family Code lets a court ban a child from being taken out of Bulgaria where there is a real risk of unlawful removal by a parent. The procedure explained.
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The 2023 Commerce Act reform introduced the variable-capital company (DPK). How it compares with the classic OOD on capital, shares, management and transfers.
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From 15 December 2024 the Commercial Register accepts applications to register a variable-capital company (DPK) - a flexible hybrid ideal for start-ups.
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The establishment and registration of a sports club are governed by special rules under the Physical Education and Sport Act, whether as a company or an association.
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2020 amendments to the Family Code changed who may contest paternity and the applicable time limits, following European Court of Human Rights judgments against Bulgaria.
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The Supreme Court of Cassation ruled that minors and adolescents cannot renounce an inheritance and may only accept it under an inventory.
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How a manager of an EOOD or OOD may resign and secure removal from the Commercial Register, even if the company fails to act within the statutory time limit.
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Forming a limited liability company (OOD) is one of the most effective ways to start a business in Bulgaria, offering limited liability and clear management rules.
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Insolvency proceedings aim to satisfy creditors fairly and allow the debtor's enterprise to recover, on the grounds of illiquidity or over-indebtedness.
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Closing an EOOD or OOD is not the same as ceasing its activity; a dormant company still exists and must file tax and accounting returns until liquidation.
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Divorce by mutual consent is the fastest, comparatively inexpensive way to end a marriage when both spouses agree it has irretrievably broken down.
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Either spouse may seek a contested divorce by way of a claim when the marriage has irreparably broken down; the process can be lengthy, costly and stressful.
Read the articleWhether appearing in person or through a representative, sellers and buyers must sign several declarations when selling property; some cannot be delegated.
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The 2019 amendments to the Measures Against Money Laundering Act changed who must file beneficial-owner declarations and the deadlines for internal rules.
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Companies inactive from 2019 onward must file a declaration of no activity under the Accountancy Act with the Commercial Register by 30 June.
Read the articleThe Measures Against Money Laundering Act requires the persons listed in Article 4 to prepare and submit updated internal control rules to ДАНС.
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The Supreme Court of Cassation holds that a testator's oral wishes before the notary need not be recorded word for word in a notarial will.
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The new Measures Against Money Laundering Act requires companies and non-profit legal entities to declare their beneficial owners in the relevant registers.
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Companies and non-profit legal entities that carried on business must publish their annual financial statements in the Commercial Register by the set deadlines.
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A principal may revoke a power of attorney at any time, but the revocation takes effect against the agent only once he has been duly notified of it.
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Under an agricultural lease, the lessor grants the lessee farmland for temporary use in return for rent, for a minimum term of five agricultural years.
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Citizens may now obtain population register certificates at any municipality, district or town hall, regardless of their registered permanent or current address.
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The requirements for registering an association vary depending on whether it will carry out activity for private benefit or for public benefit.
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Mandatory VAT registration for successive homogeneous activity in the same commercial outlet by related or concertedly acting persons, in force since 1 January 2020.
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Amendments to the Measures Against Money Laundering Act, promulgated in Official Journal No. 42 of 28 May 2019, broaden who must declare beneficial owners.
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The EU Blue Card permit, granting foreign nationals the right to reside and work in Bulgaria, is issued by the Ministry of the Interior to highly qualified workers.
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An encumbrance certificate, most often required for the sale of a property or the creation of a mortgage, sets out all entries, notations and cancellations affecting it.
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The documents needed to sell a property vary with each transaction, depending on the property type, whether it is inherited, jointly owned or encumbered.
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Since 25 May 2018 the GDPR has set stricter rules protecting natural persons whose personal data is processed, both within the EU and beyond it.
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Recent amendments to the Family Code allow spouses to conclude a marriage contract to regulate their property relations, before or during the marriage.
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From 2018, businesses renting property must withhold and pay in advance the 10% tax on the rental income received by their landlords.
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On marrying, spouses may choose between statutory community of property, statutory separation of property, or a contractual regime set by a marriage contract.
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Companies and individuals wishing to provide employment mediation must first register with the Employment Agency and meet certain material and legal conditions.
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Obliged entities under the Measures Against Money Laundering Act must identify the beneficial owners of clients that are companies, associations or foundations.
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The rescission of a contract is possible only in the event of non-performance by one of the parties, and must be distinguished from ordinary termination.
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Concluding an employment contract with a temporary-work agency is subject to specific statutory requirements and restrictions under the Labour Code.
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Concluding an employment contract with a minor requires prior authorisation from the Labour Inspectorate, which safeguards the minor's health and development.
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Certain employees enjoy special protection: the employer may not terminate their employment without prior permission from the Labour Inspectorate.
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From 1 June 2026 the paper employment record book will be abolished; all length-of-service data will be kept in a new employment register run by the НАП.
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Additional cash contributions by the sole owner or the partners are a form of temporary company financing used to cover losses or secure working capital.
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The 2023 amendments to the Commerce Act introduced, for the first time, the insolvency of natural persons who have the capacity of entrepreneurs.
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The variable-capital company is a new legal form introduced by the 2023 amendments to the Commerce Act, particularly suited to innovative start-up companies.
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The civil-law partnership under the Obligations and Contracts Act is a contractual association of two or more persons pursuing a common economic purpose.
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When concluding an employment contract, the employer must meet statutory requirements that protect the rights and interests of workers and employees.
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Consent is a valid legal ground for processing personal data only where the data subject has a genuine choice, free from adverse consequences.
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Registering an occupational health service in Bulgaria: who may set one up, the specialist team required, the documents, procedure and state fees.
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The contract for the sale of an inheritance under Article 212 of the Obligations and Contracts Act: what transfers, its form and its tax treatment.
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Compensation for unused paid annual leave under Article 224 of the Labour Code: conditions, limitation, calculation, taxation and time limit to claim.
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Registering in Bulgaria a branch of a foreign non-profit legal entity: legal status, management, required documents and the state fee via an attorney.
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Registering a branch of a Bulgarian non-profit legal entity: legal status, public or private benefit, management and the documents required for entry.
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Registering in Bulgaria a branch of a foreign commercial company: number of branches, legal status, representation, documents and the state fee.
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The new whistleblower Act designates the Commission for Personal Data Protection as Bulgaria's central authority for external reporting of breaches.
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How to register as a tour operator or travel agent in Bulgaria: requirements for premises, staff and insurance, the licensing procedure and state fees.
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Bulgaria's new whistleblower Act transposing EU Directive 2019/1937: its scope, the conditions for protection, prohibited reprisals and penalties.
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How to register a branch of a Bulgarian company in the Commercial Register: its legal status, the manager's authority, the required documents and the state fee.
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How to contribute a receivable in kind to the capital of a Bulgarian EOOD or OOD: eligible receivables, valuation by experts and Commercial Register entry.
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Before accepting an inheritance, check the deceased's property, vehicles, deposits, shares and debts across the relevant Bulgarian registers and authorities.
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How condominium owners can challenge general meeting decisions: who may appeal, the 30-day preclusive time limit, and how to file the claim in court.
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The EU Court of Justice on the right to be forgotten: when search engines must remove links to articles containing false or defamatory content.
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How company shares in an EOOD or OOD pass to heirs, why membership is not inherited automatically, and the rules for minor heirs and buy-outs.
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How a company may simultaneously reduce and increase its capital under the Commerce Act, why it is done, and the permitted methods for OOD and AD.
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How shares are inherited in a joint-stock company: types of shares, co-ownership by heirs, and entry in the book of shareholders or Central Depository.
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How copyright passes to heirs under the Inheritance Act, the 70-year term of protection, and the special rules for different types of works.
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An employer who unlawfully withholds an employee's employment record book owes compensation equal to gross pay, with no need to prove any damage.
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How to deregister a sole trader (ET) from the Commercial Register: the required documents, the НОИ and VAT steps, and the state fees for filing.
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When a contract transferring property against maintenance and care can be rescinded for non-performance, the five-year limitation period, and its effects.
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Key features of the contract transferring real estate against maintenance and care: the parties, form, immediate transfer of ownership, and the risks involved.
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A guide to gifting real estate: the parties, the notarial-deed form, the documents required, local tax rules for relatives, and revocation of a gift.
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The grounds on which a court may allow a change of given name, patronymic or surname, the court procedure, the documents required, and the state fee.
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How individual clients are identified under Bulgaria's Measures Against Money Laundering Act, and the documents required for Bulgarian, EU and third-country nationals.
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From 1 August 2022, fathers and adoptive parents may take a new paid leave to raise a child up to the age of 8, with a benefit paid by the НОИ.
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When a child travels abroad without both parents, notarised consent is required; where a parent refuses, a district court may grant substitute consent.
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How workers can challenge an unlawful dismissal in court, the two-month time limit, and the related claims for reinstatement and compensation.
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The requirements, governing bodies and documents needed to register a cooperative in the Commercial Register, including the seven founders and no minimum capital.
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How to waive the right of ownership over property or a vehicle by a notarised declaration, the registration requirements and the fees involved.
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How a holographic will is proclaimed before a notary in Bulgaria: the documents required, the procedure, safekeeping and registration of the will.
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What the heirs of a sole trader (ET) must decide: liability for debts, taking over or deregistering the business, and the Commercial Register filings.
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A 2022 НАП opinion changes how advance dividend payments are taxed, no longer treating them as a hidden distribution of profit where they are justified.
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The documents Bulgarian minors need to travel abroad, including a notarised parental consent declaration, the exceptions, and dual-citizenship rules.
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When one parent refuses consent for a child's passport, the other can ask the district court for substitute consent so that the child can travel abroad.
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How to waive a right of use over a property in Bulgaria: the notarised declaration, the required documents, mandatory registration, and withdrawal.
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How to file an opposition against a trademark application before the Bulgarian Patent Office: conditions, deadlines, the fee, the procedure and settlement.
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Transferring a sole trader's enterprise in Bulgaria: notification to the НАП, the notarised contract, registration in the Commercial Register and the fees.
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Why and how to record a trademark licence in Bulgaria's State Register of Marks: enforceability against third parties, the procedure, documents and fees.
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Registering as a sole trader (ET) in Bulgaria: unlimited liability, eligibility requirements, the documents needed for the Commercial Register and the fee.
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The out-of-court procedure for acknowledging a child in Bulgaria: who may acknowledge, the documents and fees, notification, challenging and annulment.
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A guide to the trademark licence contract in Bulgaria: written form, recordal, exclusive vs non-exclusive licences, remuneration models, term and termination.
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How Bulgarian law treats force majeure under the Commerce Act, when a debtor is released from contract liability, and БТПП force majeure certificates.
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The Bulgarian court procedure for declaring a missing person dead: conditions, the five-year term, filing the application, and the legal consequences.
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How a Bulgarian court declares a missing person absent: who may apply, appointing a representative, the one-year term, and the heirs' rights and limits.
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How the Hague Convention governs the return of a child wrongfully taken or retained abroad by a parent, the procedure in Bulgaria, time limits and defences.
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Key elements of a know-how licence agreement in Bulgaria: territorial scope, exclusive and non-exclusive licences, royalties, confidentiality and term.
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How a creditor may challenge an heir's renunciation of inheritance under Article 56 of the Inheritance Act, who may sue, the evidence required and time limits.
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When a dismissal counts as a collective redundancy under Bulgarian law, the employer's consultation and notification duties, and the penalties for non-compliance.
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How data subjects can request their personal data or exercise other GDPR rights, and the validity requirements, content, response deadlines and fees for controllers.
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What can be registered as a trademark, the absolute and relative grounds for refusal, the registration procedure, and validity, renewal and fees in Bulgaria.
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When the Registry Agency issues instructions to remedy irregularities, the grounds for refusing entry, the time limits, appeals before the courts and re-filing.
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When and how an heir can renounce an inheritance in Bulgaria, the required documents and fees, the restrictions, the effects, and the rights of creditors.
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How heirs can limit their liability for the deceased's debts by accepting an inheritance under an inventory: documents, time limits, fees and procedure.
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When partitioning property co-owned with a minor or adolescent child, district court authorisation under Article 130(3) of the Family Code is required.
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How to obtain a certificate of heirs in Bulgaria: the issuing authority, required documents, fees, time limits and ways of receiving the certificate.
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How to establish and register an owners' association in a condominium: the constituent assembly, required documents, the municipal register and BULSTAT.
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How a commercial company or sole trader appoints a procurator: the procura agreement, powers and restrictions, entry in the commercial register, fees and termination.
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The order-for-payment procedure under Articles 410 and 417 of the Civil Procedure Code: a fast way for creditors to collect debts and how debtors can defend themselves.
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Selling a motor vehicle owned by a child requires district court permission under Article 130(3) of the Family Code. Documents, fee and procedure explained.
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Selling real estate owned by a child requires district court permission under Article 130(3) of the Family Code. Jurisdiction, documents, fees and procedure.
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How to obtain a tax valuation certificate for real estate in Bulgaria: who may apply, where to file, deadlines, required documents, validity and fees.
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How a landlord can lawfully evict a tenant in Bulgaria through fast-track court proceedings, recover unpaid rent, and claim compensation for late vacation.
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Withdrawing money from a child's bank account requires district court permission under Article 130(3) of the Family Code. Documents, fee and procedure explained.
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Voluntary partition is a faster, cheaper way to end co-ownership in Bulgaria. How the notarised agreement works, required documents, shares and registration.
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Registering a pawnshop in Bulgaria: setting up the company, the documents required, entry in the Commercial Register and the Ministry of the Economy, and the state fees.
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Terminating an employment contract under Article 331 of the Labour Code against agreed compensation: the written offer, the minimum amount, acceptance and time limits.
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Disposing of a family home owned by one spouse requires the other spouse's consent under Article 26 of the Family Code, or authorisation by the district court.
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Transferring company shares in a Bulgarian OOD: general-meeting consent, the required documents, filing with the Commercial Register, time limits and state fees.
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When and how a condominium General Meeting may remove an owner, tenant or occupant: the grounds, the written warning, the 75% majority and enforcement of the decision.
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Registering a temporary-work agency with the Employment Agency: who may apply, the required documents, the BGN 200,000 guarantee, approval, fees and validity.
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The grounds under the Labour Code on which an employer may terminate an employment contract with notice, and the common errors that let employees win appeals.
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How the sale of a commercial enterprise works under Bulgarian law: what the enterprise comprises, the documents and fees, and entry in the Commercial Register.
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Requirements for the employment contract for remote work under the Bulgarian Labour Code, and the rights and obligations of the employer and the employee.
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When an illegal construction may be treated as tolerable, and the conditions and documents required to obtain a certificate of tolerance in Bulgaria.
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How spouses can change their matrimonial property regime during the marriage, the documents required, and entry in the Register of Matrimonial Property Relations.
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How to apostille and legalise Bulgarian and foreign documents, which authority certifies which document, and the rules under the Hague Convention and EU law.
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How to increase the capital of a Bulgarian EOOD or OOD through cash or in-kind contributions, share subscription, or capitalising undistributed profit.
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Contributing real estate in kind to a company's capital: expert valuation, tax effects, and entry in the Commercial and Property Registers.
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Terminating a Bulgarian employment contract by mutual consent under Article 325(1)(1): procedure, notice, compensation and unemployment benefit.
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Transferring ownership of a motor vehicle in Bulgaria: required documents, notarisation, special cases, registration with the Traffic Police and tax.
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What the European Certificate of Succession is, who may apply, the competent authority in Bulgaria, appeals, and its six-month period of validity.
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Company insolvency in Bulgaria: grounds, procedure, filing of creditor claims, the recovery plan and the realisation of assets.
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How to register a foundation in Bulgaria: ways of establishment, required elements of the instrument, documents, state fees and time limits.
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How a partner withdraws from a Bulgarian OOD by notice: notice period, valuation and payment of the company share, limitation period and registration.
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Testamentary succession in Bulgaria: types of wills, who may make and inherit under a will, reserved shares of the estate, and revocation of a will.
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How to register an EU trade mark at EUIPO: eligible signs, the application and examination procedure, oppositions, fees and renewal.
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How to obtain an НАП certificate proving Bulgarian VAT registration for use abroad: who may request it, the form, languages, time limit and fees.
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Why Bulgarian schools and kindergartens must appoint a Data Protection Officer, who may serve, the DPO's duties and independence requirements.
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Reasons, methods and the step-by-step procedure for reducing the capital of a Bulgarian EOOD or OOD, including the tax and accounting aspects.
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The mandatory stages, statutory time limits and documents required to liquidate a Bulgarian non-profit association and delete it from the register.
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How to defer or reschedule liabilities to the State in instalments: the difference, conditions, required documents, competent authorities and refusals.
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The mandatory and voluntary grounds for VAT registration in Bulgaria, the turnover thresholds, special cases, the procedure and the time frame involved.
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How a foreign company registers a trade representative office in Bulgaria through the БТПП, the documents required, and the route to a residence permit.
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Employees' guaranteed receivables when an employer becomes insolvent: who qualifies, the amounts covered, and the payment procedure through the НОИ.
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How Bulgarian law protects trade secrets: the legal framework, confidentiality measures, forms of infringement, judicial remedies and compensation.
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VAT deregistration when a company enters liquidation: deadlines, required documents, the liquidator's liability, and when retaining registration is wise.
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Key aspects of a property lease under Bulgarian law: conclusion, term, rent, the rights and obligations of the parties, transfer and termination.
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When employers may lawfully process criminal record certificate data under the GDPR, and the КЗЛД's position on legal obligation versus legitimate interest.
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How to register a joint-stock company (AD) in Bulgaria: the constituent meeting, capital and shares, required documents, fees and registration deadlines.
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How the manager of a Bulgarian EOOD or OOD is covered for social security: under a management and control contract or as a self-insured person.
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When and how a data controller must notify Bulgaria's КЗЛД of a personal data breach within 72 hours, plus the penalties for failing to do so.
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The EU Court's Planet49 ruling requires explicit user consent for cookies, whatever the data type, and sets out what cookie policies must disclose.
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The EU Court rules that the right to be forgotten in search engines applies only within the EU, and clarifies handling of sensitive and judicial data.
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A guide to registering a Bulgarian sole-owner limited liability company (EOOD): benefits, required documents, fees and the registration timeline.
Read the articleThe GDPR established the Data Protection Officer (DPO). An overview of who may be appointed, along with their qualifications, duties and liability.
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An overview of Bulgaria's local taxes and fees: the real estate tax, the household waste fee and the vehicle tax, with rates and payment deadlines.
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An overview of taxation in Bulgaria: corporate tax, personal income tax, withholding tax, the tax on expenses and VAT, with rates and filing deadlines.
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