Operational Information
Beneficial owners - Bulgarian debt securities
Tax | Bulgaria
Reference
Service level
CBL
Last Updated
14.02.2022
The following types of beneficial owners are entitled to a withholding tax exemption/reduced withholding tax rate on interest from Bulgarian non-listed corporate bonds, non-listed mortgage bonds and non-listed municipal bonds:
- Residents of Double Taxation Treaty (DTT) countries: beneficial owners that are residents in a country which has signed a DTT with Bulgaria may benefit from a reduced tax rate on interests payments from non-listed bonds (either at source or via a standard refund procedure). The applicable withholding tax rates are defined in the DTT list.
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
