Tax treatment of the funds received for the performance of a contract for management and maintenance of property

When executing a contract for property management and maintenance in Bulgaria, a question arises for the tax treatment of the funds received by the company which manages and maintains the property in connection with the contract.

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Types of business in Bulgaria

The types of business organizations, most often used in Bulgaria are a Limited Liability Company (LTD/LLC), a Joint-Stock Company (JSC), a branch and a trade representation.

  1. Limited Liability Company (LLC/LTD)

It is the business type most popular among investors and entrepreneurs because of the minimum capital requirements, simplified structure and management. LLC can be established by one or more persons – individuals and/or legal entities. Shareholders in LLC may be Bulgarian and/or foreign individuals and/or legal entities. Continue reading “Types of business in Bulgaria”