Bulgaria: Personal Income Tax

1. General information The Bulgarian personal income tax (PIT) regime is characterized by a notably simple and low-tax structure compared to most European Union jurisdictions. It operates on a flat tax principle, whereby a uniform rate of 10% applies to the majority of personal income categories, including employment income, incomeZobrazit více

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Warwick Legal Network
April 20th, 2026

Bulgaria: Residence Permits Overview

I. Long-Term Residence Permit (up to 1 year) – Based on Investment This type of residence permit may be issued to non-EU nationals for a period of up to one year. Permanent residence cannot be acquired under these grounds. 1. Purchase of Real Estate A foreign national may obtain aZobrazit více

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Warwick Legal Network
April 16th, 2026

Exit Tax as a Barrier to Free Movement – Historical and Contemporary Reflections

Introduction Exit taxation, currently in place in many modern states, constitutes a significant obstacle to the free movement of people and capital. Although often justified by the need to protect domestic tax bases, exit taxes can materially influence individual migration decisions and must therefore be carefully considered before relocating abroad.Zobrazit více

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Warwick Legal Network
April 2nd, 2026

Non-Domicile Cyprus: Tax Residency for Individuals and Non-Domiciled Status

Introduction Non-Domicile Cyprus: Tax Residency for Individuals and Non-Domiciled Status The Non-Domiciled framework has substantially strengthened Cyprus’s position as a favourable jurisdiction for international investors, entrepreneurs, and high-net-worth individuals seeking tax-efficient relocation. The regime offers significant exemptions from Special Contribution Tax (SCT) on dividends, along with a series of incentivesZobrazit více

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Warwick Legal Network
April 2nd, 2026

WLN Spring conference 2026 / Dubai

Jarní konference Warwick Legal Network se konala ve dnech 12.-14. února v Dubaji. Warwick Legal Network má zde své zastoupení v podobě advokátní kanceláře Paoletti Law Group, v čele s jejím zakladatelem Thomasem Paoletti. Sešli jsme se opět s kolegy z členských kanceláří Warwick Legal Network i ASEAN Legal Alliance a stejně jakoZobrazit více

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Andrea Krásná
Februar 25th, 2026