background image
10.1. Holding Regimes

The table below summarizes the key rules relevant to establishing a holding company in Bulgaria.

Is there a special tax regime for holding companies? Describe the tax benefits. No special regime, but dividends received from local and EU/EEA companies are exempt from tax subject to conditions, while dividends paid out to EU/EEA companies are exempt from withholding tax. Also, gains on listed shares are exempt.
Are there substance requirements? No
Are there restrictions on activities? No
Are advance rulings available? No
Is capital duty payable? No