Permanent establishment

Very often foreign investors do not even realize that their commercial activities in Bulgaria constitute a permanent establishment in Bulgaria subject to taxation. Delchev & Partners’ lawyers will advise you on all permanent establishment issues – does your activity in Bulgaria creates a permanent establishment risk for you, how your activities are treated under the Bulgarian domestic permanent establishment rules and according to the double tax treaty between Bulgaria and your residence country, how to avoid a permanent establishment creation, when and how to register a permanent establishment, taxation of permanent establishment, etc.




Delchev & Partners is a prime, full service, commercial law firm with offices in Sofia and Plovdiv, Bulgaria. Our experienced team of lawyers  and consultants provide quality legal and tax services in various practice areas to multinational corporations and companies, closely held foreign and local businesses, local entrepreneurs, exempt organizations and individuals, based or operating in any major Bulgarian city – Sofia, Plovdiv, Varna, Burgas, Stara Zagora etc.