Operational Information
Beneficial owners - Bulgarian equities
Tax | Finland
Reference
Service level
CBL
Last Updated
14.02.2022
The following types of beneficial owners are entitled to a withholding tax exemption on dividends from Bulgarian equities:
- EU/EEA residents: according to Bulgarian domestic law, beneficial owners that are residents of the EU/EEA may benefit from a tax exemption on Bulgarian dividends payments (either at source or via a standard refund procedure).
- Residents of Double Taxation Treaty (DTT) countries: beneficial owners that are residents of a country which has signed a DTT with Bulgaria but which is not a EU/EEA member state are not eligible to benefit from a tax relief at source on Bulgarian dividends. However, such beneficial owners may reclaim the tax withheld at source through the standard refund procedure.
Related Links
Further Bulgaria Tax information
Market Taxation Guide - BulgariaGeneral information - types of securities, deadlines, other market specifics - BulgariaBeneficial owners - Bulgarian debt securitiesBeneficial owners - Bulgarian equitiesRelief at source – eligibility, documentation, deadlines – Bulgarian debt securitiesStandard refund - eligibility, documentation, deadlines – Bulgarian debt securitiesRelief at source - eligibility, documentation, deadlines – Bulgarian equitiesStandard refund - eligibility, documentation, deadlines – Bulgarian equitiesForms descriptions – relief at source – Bulgarian debt securitiesForms descriptions – relief at source – Bulgarian equitiesForms descriptions – Standard refund – Bulgarian debt securities and equitiesTax Forms to use - Bulgaria
