Company Registration & Maintenance

Why Bulgaria?

• 10% corporate tax (one of the lowest in the EU)
• 5% dividend tax
• EU membership and access to the single market
• Relatively low labour costs
• Favourable conditions for international and holding structures

The LLC (OOD) in Bulgaria

The OOD (limited liability company) is the most commonly used business structure in Bulgaria, both for local entrepreneurs and foreign investors. Key characteristics:

• Separate legal personality - the company is liable for its obligations with its own assets, and members generally do not bear personal liability merely by reason of their membership
• General separation between company liabilities and members' personal assets - subject to personal guarantees, management liability, unlawful distributions and other statutory exceptions
• Flexible management - one or more managers, who can be a partner or an external person
• Internal relationships governed by the articles of association

How we can assist

• Registration of commercial entities
• Share and equity transfers
• Mergers and acquisitions
• Branch registration
• Subsequent changes and restructuring
• Liquidation
• Ongoing legal and accounting services
• Work visa assistance for foreign employees
• Investment intermediation for corporate clients

Important note

The OOD is the most commonly considered structure, but an EOOD, AD, EAD, the new variable-capital company (ДПК), a branch or another form may be preferable depending on ownership, financing, governance and exit plans. Before registration, we strongly recommend an individual legal and tax consultation to select the structure that matches your specific goals, risks and future development plans.