Tax and immigration aspects of international assignments of employees

In a competitive and constantly changing local and global marketplace companies endeavour to sustain the productivity and motivation of their executives and staff. People are more than ever concerned with their personal income tax liabilities and this should not be a surprise - personal income tax and social security contributions have a direct impact on their disposable income.
With today’s complex tax legislation optimisation of personal taxation requires knowledge of the very finest details. Heavy cost-controls on companies also limit financial flexibility for improving employee remuneration packages.
Adding an international/global mobility assignment to the equation seems even more complicated. However, this is a reality which cannot be ignored, as in today’s globalised world companies deal more and more often with cross-border immigration, tax and social security issues.
We assist our clients with inbound and outbound assignee issues, as well as with local staff matters.

Additional services offered to foreign nationals upon relocation to Bulgaria

One more thing to consider: very often international assignees feel like “picked” from home and “dropped” in a totally new foreign environment. 
We can support by making the adjustment smoother and reducing the variables, which will let our clients to focus on the real business operations.
foreign people

We can assist you with:

Services related to relocation to Bulgaria

  • Assistance before Bulgarian Customs Agency upon release for free circulation of personal property belonging to individuals transferring their normal place of residence from a third country into the customs territory of Bulgaria
  • Obtaining an EORI number
  • Preparation and filing of customs clearance for release of personal belongings for free circulation
  • Assistance in communication with customs agents and operators upon import of personal belongings in Bulgaria
  • Assistance in contacting and communications with real estate agencies for finding suitable accommodation in Bulgaria
  • Assistance in contacting and communications with relocation agencies for transportation of personal belongings from and to Bulgaria
  • Assistance in communications with schools or universities for expatriates' children in Bulgaria
  • Assistance in choosing language courses for the expatriates and their family members

Services related to import of motor vehicle in Bulgaria

  • Assistance before the customs authorities upon import of motor vehicles from third-countries
  • Preparation and filing of customs clearance for import
  • Assistance before the competent authorities upon identification of a motor vehicle, registered in a Non-EU member-state, another country- party to the EEA or Switzerland
  • Assistance before Executive Agency "Vehicles Administration" with the Ministry of Transport, Information Technologies and Communication in relation to obtaining a Certificate for individual approval of a motor vehicle, registered in a Non-EU member-state, another country- party to the EEA or Switzerland
  • Assistance before "Traffic Police" with the Ministry of Interior upon registration of motor vehicles and receiving of registration plates
  • Assistance before "Traffic Police" with the Ministry of Interior upon amendments in motor vehicles' registration
  • Renewal of certificate for registration and registration plates of a motor vehicle
  • Assistance upon annual technical maintenance check of a motor vehicle
  • Assistance upon conclusion of Third-party insurance contract
  • Assistance upon conclusion of voluntary insurance of a vehicle, covering partially or fully a loss of the vehicle ("KASKO")
  • Assistance upon conclusion of insurance contract "Assistance on the road“
  • Assistance upon valuation of a motor vehicle by an insurer
  • Assistance upon sale-purchase of a motor vehicle
  • Assistance before the Bulgarian tax authorities upon payment of all taxes and fees pertaining to the import, registration and use of a motor vehicle in Bulgaria

Services related to driving license procedures in Bulgaria

Providing assistance with:

  • Change/extension of a driving license
  • Issuance of a duplicate of a driving license
  • Exchange of a driving license issued in another country for a Bulgarian one
  • Obtaining an International Driving License - limited to Bulgarian nationals only
  • Obtaining a certificate for the rights and imposed penalties of a driver of a motor vehicle
  • Obtaining a certificate for acknowledgment of completed stages or degree of education and professional qualification, issued by schools of foreign countries, issued for the purpose of applying for a Bulgarian driving license. (from the National Centre for Information and Documents and the Regional Directorate of Education)

Assistance in obtaining certificates from the Ministry of Justice

  • Certificate for lack of criminal record of individuals born in Bulgaria or abroad
  • Certificate for lack/presence of Bulgarian nationality
  • Certification of documents issued by courts and notaries public with an "Apostille"
  • Issuance of a permission for conducting of non-profit activity to foreign nationals in Bulgaria

Assistance before diplomatic missions of foreign states

  • Registration of newly arrived foreign nationals at the diplomatic mission of their country
  • Assistance in obtaining documents issued by a diplomatic mission for the purpose of applying for residence in Bulgaria
  • Assistance in certification procedures of acts for civil status and private documents, issued by a diplomatic mission to their respective citizens
  • Assistance in planning and organising a trip to foreign countries

Other services

  • Assistance in transportation of domestic pets from third-countries to Bulgaria
  • Assistance in opening and closing a bank account in Bulgaria
  • Assistance before notary public in all notary proceedings requested by the Bulgarian legislation within the immigration procedures and the services described above
  • Assistance in obtaining a medical insurance for the purpose of Bulgarian long-term visa type "D" and residence permits/certificates issued by the Bulgarian state
  • Assistance before municipalities in Bulgaria upon registration in the respective registers and obtaining certificates related to the civil status of individuals in Bulgaria
  • Assistance before the Registry Agency in obtaining of all corporate documents required by the host Bulgarian companies within the procedures for receiving access to the Bulgarian labour market by third-country nationals
  • Assistance before the Bulgarian tax administration in obtaining all corporate documents required by the host Bulgarian companies within the procedures for receiving access to the Bulgarian labour market by third-country nationals

Contact us

Orlin Hadjiiski

Orlin Hadjiiski

Partner, Tax & Legal Services, PwC Bulgaria

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