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.