December 2023 / Bulgaria

27 Dicembre 2023

Bulgaria Implements Minimum Taxation Directive

Bulgaria has gazetted amendments to the Corporate Income Tax Act, implementing the provisions of the Minimum Taxation Directive (2022/2523).

The rules ensure a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups within the European Union. Additionally, the amendments include the introduction of a domestic top-up tax.