The proposed introduction of bad debt relief in the Bulgarian legislation is a natural continuation of the administrative and court practice evolving on the topic over the past two years.

In many countries the tax leaders notice changes in tax authority scrutiny of the business affairs especially as governments begin to address budgetary pressures arising from responding to the COVID-19 pandemic.

Until recently the case-law regarding the issue of whether tax authorities may declare that a civil contract conceals an employment relationship when conducting an inspection was very controversial.

By Commission Implementing Decision (EU) 2021/914 of 4 June 2021 new standard contractual clauses (SCCs) for the transfer of personal data to third countries pursuant to Regulation (EU) 2016/679...

Changes in Bulgarian employment law were introduced in the Ordinance for the working time, breaks and vacations and in the Ordinance for the compensations from the state social security funds.

Certain changes to the Bulgarian Labour Code (LC) were enacted on 5.8.2022 and entered into force retroactively as of 1.8.2022.

In recent years, the terms "sustainability" and "ESG" have been steadily making their way into the professionally oriented media. But what do they mean and why do they have particular implications...

The capital increase by an in-kind contribution is a comprehensively regulated and regularly used legal method by which receivables, real estate ownership rights, limited property rights...

In the past two years we have witnessed significant progress in the way the corporate world operates in wholly or semi-digital environment, which was undeniably driven, among other factors, by the global COVID-19 pandemic.

Since the start of the COVID 19 pandemic more and more employers are switching to remote work. In some instances, this was done voluntarily in others because of the push of the government...

Seeking to simplify their corporate structure and transform their operations between companies incorporated in different jurisdictions, clients with complex international corporate structures are increasingly taking the opportunity to transform their companies through cross-border mergers.

Secured Lending Comparative Guide for the jurisdiction of Bulgaria, check out our comparative guides section to compare across multiple countries