Solutions

Global Employer Services

We are result focused highly committed professionals with a passion for TAX and the experience to win. Deloitte will support your expatriate personnel, so that the company and the individuals can meet their compliance obligations in a multinational environment. We will also ensure that issues in cross-border and/or complex cases are under the supervision of a motivated team with expertise on domestic and international level.

GES compliance services

    Assessment and arrangement of immigration status 

We will assist you in structuring the assignments of your expatriate personnel and provide you with strategic immigration advice tailored to your needs and focused on your specific circumstances. We can provide high-level immigration support for foreign local hires, assignees or business travellers. Our services include:

  • Arranging the immigration status for EU nationals
    • Posted worker notification to the Bulgarian Labour Inspectorate  
    • Issuance of Bulgarian long-term residence certificate
    • Issuance of Bulgarian permanent residence certificate
    • Documentary services: obtaining Bulgarian birch certificate, Bulgarian clear criminal record certificate, etc.
  • Arranging the immigration status for third country (non-EEA) nationals
    • Permission for access to the Bulgarian labour market: regular work permit, intra-corporate transfer work permit, highly qualified employment, short-term work permit (work registration)
    • Bulgarian long-term visa or Bulgarian short-term (business) visa;
    • Bulgarian residence permit: prolonged residence, intra-corporate transfer, EU Blue card, permanent residence

     Personal income tax services 

  • Annual personal income tax return preparation/filling in Bulgaria
    • Collection and analysis of the information necessary to organize the tax compliance
    • Preparation of draft tax return package
    • Filing of the tax return with the Bulgarian tax authorities
    • Liaison with the authorities and addressing queries upon/after filing
  • Personal tax meeting 
    • Acquainting with the individual’s personal and assignment/employment/wealth circumstances
    • Providing high-level advice in respect of the Bulgarian tax and social security implications in view of the individual’s circumstances
  • Assistance with review/ drafting assignment letters, secondment agreements 
  • Other tax compliance services, depending on the needs/applicable requirements

     International social security services

  • Assistance with complying with the legal and social security requirements in Bulgaria and abroad
  • Advise on statutory contributions, entitlement to health care, pension and other insurance benefits
  • Assistance with application of EU regulations or bilateral social security agreements in order to avoid double social security and ensure coverage
  • Assistance with issuance of A1 and S1 certificates, as well as European Health Insurance Cards
  • Assistance with review/drafting assignment letters, secondment agreements

GES advisory services

 Personal income tax and social security advisory services

  • Expert assessment of complicated circumstances and advice on complex personal income tax and social security matters
  • Global mobility advisory services: initial advice on assignment structuring and multidisciplinary compliance assistance for mobile employees (long-term and short-term business travellers) covering all relevant aspects
  • Tax optimization review for individuals: we aim to address issues in cross-border tax situations proactively in order to avoid double taxation and/or double social security, decrease costs and client’s risks
  • Design, implementation and supervision of complex assignment and employment structures in terms of social security effects in an international environment
  • Country-specific solutions to optimize social security costs within the framework of Bulgarian law  and the applicable bilateral/multilateral social security agreements
  • Other personal income tax and social security advice on complex subjects

Consulting for high net worth individuals

The constant legislative and regulatory changes, along with an increased tax authorities’ focus on high net worth individuals worldwide create a demanding environment for private companies and owners. We can assist private clients with advisory services allowing them to manage their Bulgarian tax compliance successfully.

We provide multidisciplinary services and may include different experts from our Deloitte Global network such as Corporate Tax, Transfer Pricing, VAT and Legal in various jurisdictions:

  • Addressing multiple aspects of wealth planning 
  • Assistance with exploring the issues relevant to wealth preservation and the transmission of wealth to future generations
  • Multi-jurisdictional tax and tax optimization planning advice, taking into consideration family mobility, wealth planning and preservation    

 Tax specific share plans

  • Our dedicated experts can consult you on employees’ incentive plans (cash or equity). We can meet with you to identify further key objectives of proposed plans and assists drafting and implementing an employee incentive plan, employees’ tax policies, etc.
  • Guidance on tax issues in multiple jurisdictions for the most common employee incentive plans including stock options, restricted stock units, long-term incentive plans and shares
  • Design and implementation complex reports of incentive plans operated in Bulgaria and globally

 Advise on complex immigration cases 

  • Providing strategic immigration advice on complicated cases and finding applicable solutions
  • Evaluation of eligibility for Bulgarian citizenship 
  • Assistance and high level advice on the Bulgarian citizenship by investment program