Varna

Meer dan 2500 jaar heeft Varna (310.000 inwoners) er nu op zitten. Dankzij zee, zeevaart en het latere toerisme heeft de stad een open karakter, en dankzij de alomtegenwoordige kastanjebomen een groen centrum. Ondanks zijn hoge leeftijd is de sfeer in de stad jeugdig gebleven. Natuurlijk vormt de betoverende ligging Varna’s sterkste punt, maar daarnaast hebben de inwoners hun best gedaan om de stad zo aantrekkelijk mogelijk te maken. De drie fraaie stranden (noord, midden en zuid) liggen rug aan rug met het oude centrum en bovendien ligt hier aan zee het beeldschone, reusachtige Zeepark, dat tot flaneren uitnodigt.

De oude stad van Varna – waar in 570 voor Christus uit Milete afkomstige Grieken de historische plaats Odyssos stichtten – maakt niet de indruk van een groot openluchtmuseum. Hier hangt de knusse sfeer van een flink dorp, met binnenplaatsjes en bewoners die elkaar allemaal kennen. De stad werd in een Duitse reisgids uit de jaren twintig

bestempeld als ‘het geneeskrachtigste kuuroord in het zuidoosten van Europa.’ Het kuurcompex uit die tijd is geheel bewaard gebleven, al heeft het intussen enigszins aan charme ingeboet. Er hebben zich voornamelijk restaurants, bars en discotheken in de gebouwen gevestigd en deze daarmee een andere functie gegeven. Zelfs de kleedkamers uit het jaar 1926 kunnen in nog min of mee oorspronkelijke toestand bezichtigd worden.

Op het strand van Varna zijn overwegend autochtone Bulgaren te vinden. Toeristen bezoeken de stad bijna uitsluitend om te wandelen of uit te gaan, want ook op cultureel gebied heeft Varna heel wat te bieden. Ondanks het feit dat er in Bulgarije zeer weinig geld beschikbaar is voor cultuur, en de betekenis van opera en het ballet van Varna daarom niet meer zo groot is als enige jaren geleden, vindt er in de zomer nog altijd een uitmuntend festival plaats voor klassieke muziek, theater en ballet, dat ook internationale sterren aantrekt. U kunt daarom menige warme zomernacht aangenaam doorbrengen in het mooie openluchttheater van het Zeepark onder het beluisteren van prachtige klanken. 

Zekerheid met Belgian Bulgarian Partners

We verlenen administratieve en fiscale diensten en zijn  actief op gebied van juridische zaken.

Als ondernemer heeft u te maken met veel ingewikkelde regels, wetten, voorschriften en verordeningen. Belgian Bulgarian Partners  beantwoordt alle vragen die u op deze terreinen zou kunnen hebben en regelt de zaken voor u. Zodat u uw tijd en energie kunt gebruiken voor het uitoefenen van uw vak.

Naast standaarddiensten, waaronder aangiften omzetbelasting en de jaarrekening, kunt u op ons rekenen bij complexe vraagstukken. Achter ons kantoor staan namelijk specialisten. Wij zijn uw centrale aanspreekpunt. Daardoor kunnen wij u in iedere situatie zekerheid, flexibiliteit en kwaliteit bieden.

Accountantshuis in Sofia (Bulgarije)

De meest voor de hand liggende taak van een boekhouder is uiteraard het correct voeren van de boekhouding van de onderneming, maar hierbij stopt het niet. Een nauwe begeleiding van startende klanten is dan ook een must, en één van onze specialiteiten geworden. In dat verband vervullen wij alle noodzakelijke verplichtingen voor een opstartend bedrijf.

skype: flexoffices

email: taxandlawconsult@gmail.com

BB Partners Sofia

accountants

fiscale en juridische raadgevers

bedrijfsrevisoren

comptabilité

fiscalité

conseils en organisation, gestion, informatique

constitution de sociétés

plan financiers, business plans

email: taxandlawconsult@gmail.com

Supplementary Compulsory Pension Insurance (SCPI)

The supplementary compulsory pension insurance is the second pillar of the pension system and entitles people born after 31.12.1959 to receive second supplementary pension and people working under the conditions of first and second category of labor to receive pensions for early retirement. This kind of social security is regulated in Section Two of the Social Security Code (SSC). It is implemented through participation in universal and/or professional pension funds which are established and managed by licensed pension insurance companies. The participation in SCPI Funds is made possible by means of submitting individual applications not later than three months after a social security liability has become chargeable or on the grounds of official distribution, the manner and the procedure of the latter shall be defined by a joint instruction of the Financial Supervision Commission and the National Revenue Agency.

Basic principles:

.....Compulsory participation;

.....Legal independence of the pension insurance company and of the universal and professional pension funds;

.....Transparency, divisibility and exclusivity of the activity;

.....Authorization regime and public regulation;

.....Mandatory periodic accountability and disclosure of information;

.....Loyal competition amongst pension insurance companies;

.....Representing the interests of the insured persons;

.....Provided through pension schemes on fully funded principle based on the defined contributions;

.....Personal approach in social security – each insured person has his/her individual social security number and his/her contributions are accumulated in an individual social security lot.

Insured persons:

.....It is mandatory that persons born after 31.12.1959 insure themselves for supplementary pension in a universal pension fund in case they are insured in the Pensions Fund of the State Social Security.

Exception: Employees of the National Intelligence Service, the Military Information Service at the Ministry of Defense and the Special Courier Service at the Ministry of Transport and Communications shall not be insured for supplementary pension in a universal pension fund.

.....It is mandatory that persons working under the conditions of first and second category of labor, who are insured in the Pensions Fund of the State Social Security shall be insured also in a professional pension fund for early retirement, regardless of their age.

Rights with regard to being insured in a Supplementary Compulsory Pension Insurance Fund

.....The pension insurance in a universal pension fund entitles the persons to:

-         receive supplementary life pension for old age after acquiring the right to receive retirement pension as per Part One of the Social Security Code or, at the request of the person, supplementary life pension for old age five years prior to coming to the age for acquiring the right to receive retirement pension as per Part One of the Social Security Code, under the condition that the accumulated funds in the individual lot of the person allow granting such pension at an amount not lower than the amount of the minimal retirement pension;

-         receive one-time payment of up to 50% from the funds accumulated in the individual lot, in case of permanent loss of working capacity over 70.99%;

-         receive a lump sum or deferred payment of amounts to the heirs of a deceased insured person and the heirs of a deceased pensioner under the conditions and in accordance with the procedure established by this Part.

.....Pension insurance in professional pension fund entitles persons to:

-  receive fixed-term professional pension for early retirement for persons working under the conditions of first and second category of labor;

-   receive lump sum payment of up to 50% from the funds accumulated in the individual lot in case of permanent loss of working capacity over 70.99%;

-   receive a lump sum or deferred payment of amounts to the heirs of a deceased insured person or a deceased pensioner under the conditions and in accordance with the procedure established by this Part.

Untill 31.12.2014 persons working under the conditions of first and second category of labor may retire on the grounds of §4, Para 1 of the Transitional and Final Provisions of the Social Security Code (TFP of SSC), and the funds from their individual lots shall be transferred to the Pensions Fund of the State Social Security and their pension shall be paid by the Territorial Directorates of the National Social Insurance Institute. Once this deadline expires, the persons willing to retire earlier shall receive pensions from the respective professional pension funds until they become of the age specified in Art. 68 of the SSC. After they become of that age – they shall have the right to receive pensions from the National Social Security Institute.

Contributions:

Amounts of contributions for state social security (SSS), for supplementary compulsory pension insurance (SCPI) – depending on the type of the insured persons and the distribution between the contributor and the insured person. See the Table for 2012 .

The contributions shall be transferred to the relevant SCPI account of the competent Territorial Directorate of the National Revenue Agency in conformity with the respective codes for each kind of payment.

Insurable earnings:

The contributions for SCPI shall be paid on the basis of the income for which state social security contributions are due, with the exception of Art. 9, Para. 6 and Para. 7 of the Social Security Code. They are paid on the basis of an income not lower than the minimum monthly insurable earnings and not higher than the maximum insurable earnings, defined by the State Social Security Budget Act. The insurable earnings on the basis of which social security contributions are effected are regulated in the Ordinance on the Element of Remuneration and the Earnings for which Social Security Contributions are paid. 

The contributions for the SCPI shall be transferred simultaneously with the contributions for the State Social Security.

(http://portal.nap.bg)

Vertaaldiensten van en naar het Bulgaars

Onze  vertalers kunnen  voor u alle juridische en zakelijke documenten vertalen van en naar het Bulgaars. De meest voorkomende talen zijn Nederlands, Engels, Duits, Frans en Russisch, maar iedere andere taal is ook mogelijk.

Al onze medewerkers zijn tenminste tweetalig en sommigen zelfs drie en viertalig. Zij zijn dusdanig onderlegd dat zij alle soorten vertalingen kunnen uitvoeren, waaronder ook juridische en zakelijke vertalingen.

Eveneens beschikken wij over een netwerk van gecertificeerde vertalers die zorg dragen voor officiële vertalingen met legalisatie en apostille.

 De meest voorkomende talen in onze praktijk zijn Engels, Duits, Frans, Turks, Russisch en Nederlands.

Vraag geheel vrijblijvend een offerte. 

The construction of Sofia Ring Mall

The construction of Sofia Ring Mall, a new shopping mall project in the Bulgarian capital Sofia, is set to start within a few days, Colliers International, the leasing consultant of the project, announced.

Sofia Ring Mall has selected Glavbolgarstroy and Arcon Constructions as the main construction companies for the project. The contract was signed last Friday, September 2, 2011, Colliers said in its announcement Thursday.

The selected companies will be involved in phase one, being responsible for the excavations, concrete works and rough construction of the project. These will have to be finalized within a period of 12 months. Sofia Ring Mall will hold a second tender for the selection of a company for the finishing works, Colliers explained.

Sofia Ring Mall will be situated on the newly extended southern curve of the Sofia beltway, or ring road.

It will be directly connected with IKEA's first hypermarket in Bulgaria through a pedestrian connection and a common underground parking facility. The combined parking will provide more than 3 500 parking places, accessed by the clients from the ring road.

Delivery circulation and courtyards are designed independently of visitor's traffic. The opening of Sofia Ring Mall is planned for 2013.

Sofia Ring Mall will be one of the biggest shopping centers in Bulgaria with a gross leasable area (GLA) of approximately 70 000 square meters.

The Sofia Ring Mall project has been frozen for several years. It will be part of a larger commercial and residential project. It will include a hypermarket with an area of 9000 square meters, a DIY store and a cinema.

The investor in the project is Sofia Ring Mall Sofia EAD, a subsidiary of the Greek company Danaos Development.

(Bron: http://www.novinite.com)

Bedrijf oprichten in Bulgarije, een verstandige keuze!

• Het laagste niveau van staatsschulden in Europa - slechts 18% van het BNP (Belgie 104 %)

• Het laagste taxatietarief in Europa - 10% vennootschapsbelasting en inkomstenbelasting

• De goedkoopste arbeidskrachten - het minimum inkomen is 140 Euro

• Snelle stijging van de export, zelfs in de omstandigheden van een wereldwijde economische crisis

• Vaste  koers van de lokale munt (Bulgaarse lev) met de euro

• Currency board waardoor het  land stabieler is en minder te lijden heeft onder de economische crisis

• Gelijkheid voor buitenlandse investeerders zodat iedereen een bedrijf  kan registreren in Bulgarije en onroerend goed kan kopen

• Moderne wetgeving geharmoniseerd met de wetgeving van de Europese Unie

• en vele andere factoren die grote mogelijkheden bieden voor economische ontwikkeling en voor het zakendoen in Bulgarije in de komende jaren.

contacteer ons per email en wij zenden u de presentatie over zaken doen in Bulgarije geheel gratis en vrijblijvend.

LAW FOR GUARANTEEING RECEIVABLES OF EMPLOYEES ON BANKRUPTCY OF THE EMPLOYER (BULGARIA)

Prom. SG. 37/4 May 2004, amend. SG. 104/27 Dec 2005, amend. SG. 105/29 Dec 2005, amend. SG. 30/11 Apr 2006, amend. SG. 34/25 Apr 2006, amend. SG. 48/13 Jun 2006, amend. SG. 105/22 Dec 2006, amend. SG. 12/13 Feb 2009, amend. SG. 32/28 Apr 2009, amend. SG. 18/1 Mar 2011

Chapter one.
GENERAL PROVISIONS

Art. 1. This law settles:

1. the terms giving rise to the right of the employees to guaranteed receivables ensuing from legal terms of employment on bankruptcy of the employer;

2. the creation, functioning and activity of fund "Guaranteed receivables of the employees" on bankruptcy of the employer;

3. the order of payment of the guaranteed receivables of the employees ensuing from the legal terms of employment on bankruptcy of the employer.

Art. 2. This law shall apply for all individuals and corporate bodies hiring persons under legal terms of employment and regarding whom bankruptcy proceedings may be instituted by the order of the Commercial Law or by the order of special laws.

Art. 3. Guaranteed receivables of the employees according to this law are assessed and unrequited:

1. labour remuneration due under individual and team employment contracts;

2. monetary indemnifications due by the employer by virtue of a normative act.

Art. 4. (1) (amend. - SG 48/06, in force from 01.07.2006) Right to guaranteed receivables under this law shall have the employees who are or were in labour relationship with the employer under art. 2 regardless of its term and the duration of the working time, and which legal relationship:

1. (amend. - SG 18/11) has not been terminated as of the date of entering into the trade register of the decision under art. 6;

2. (amend. – SG 18/11) has been terminated during the last three months before the date of entering into the trade register of the decision under art. 6.

(2) The persons under para 1 may enjoy right under this law on condition that the employer has carried out an activity at least 6 months before the initial date of the insolvency, respectively excessive indebtedness indicated in the decision under art. 6.

Art. 5. Not paying the due instalments under this law by the employer shall not deprive the entitled employees of the guaranteed receivables.

Art. 6. (amend. - SG 34/06, in force from 01.10.2006; amend. - SG 48/06, in force from 01.07.2006; amend. – SG 18/11) The right to guaranteed receivables of the employees under art. 4, para 1 shall occur on the date of entering into the trade register of the court decision for:

1. instituting bankruptcy proceedings;

2. instituting bankruptcy proceedings with simultaneous declaring of bankruptcy;

3. (amend. – SG 18/11) instituting bankruptcy proceedings, issuing a decree for termination of the activity of the undertaking, declaring of the debtor in bankruptcy and suspension of the proceedings because of insufficiency of the assets for covering the expenses for the proceedings.

Art. 7. The guaranteed size of the receivables, ensuing from employment legal terms of relations, shall not be paid to employees who, by the moment of the initial date of the insolvency, respectively of the excessive indebtedness, indicated in the decision under art. 6:

1. have been partners in the trade company;

2. have been members of the bodies of management and control of the entrepreneur;

3. are spouses and relatives on direct line of the entrepreneur – individual, or of the persons under item 1 and 2.

Chapter two.
FUND "GUARANTEED RECEIVABLES OF THE EMPLOYEES"

Section I.
Creation, Structure and Management

Art. 8. For payment of the receivables of the employees under this law established at the National Insurance Institute shall be a specialised fund "Guaranteed receivables of the employees", called hereinafter "the Fund".

Art. 9. Bodies of management of the Fund are:

1. supervisory board;

2. director.

Art. 10. (1) The supervisory board shall consist of eight members:

1. four representatives of the nationally represented organisations of the employers;

2. two representatives of the nationally represented organisations of the employees;

3. one representative each of the Ministry of Labour and Social Policy and of the Ministry of Finance.

(2) The representatives of the organisations of the employers and of the employees shall be determined by their management bodies on national level, and the representatives of the Ministry of Labour and Social Policy and of the Ministry of Finance - by the respective ministers.

(3) In case that the organisations of the employers or of the employees do not reach an agreement between themselves for the distribution of the seats in the supervisory board under para 1, item 1 and 2 within 3o days from the enactment of the law or after the expiration of the mandate of the supervisory board the Minister of Labour and Social Policy shall organise a lot between them within the mandate of the representatives of the individual organisations.

(4) The supervisory board shall elect a chairman from among its members.

(5) The supervisory board shall have a three-year mandate.

(6) The supervisory board shall be convened for sittings by the chairman or at a request of one fourth of its members. The first sitting shall be convened by the representative of the Minister of Labour and Social Policy.

(7) The sittings of the supervisory board shall be considered regular if they are attended by two thirds of its members. The decisions shall be taken if more than half of the total number of the members of the supervisory board have voted for them.

(8) The director of the Fund shall participate in the sittings of the supervisory board with advisory power.

Art. 11. The supervisory board shall:

1. approve the basic trends and the plan for providing resources of the Fund;

2. exercise control over the activity of the director of the Fund;

3. approve the draft annual budget and accept the report for the fulfilment of the budget of the Fund;

4. adopt regulation for its activity and approve the regulation for the activity of the fund;

5. approve the list of the banks servicing the Fund, determined by the order of art. 29 of the Code for Social Insurance;

6. make proposal to the governor of the National Insurance Institute for appointment and release of the director of the Fund and determine his remuneration;

7. adopt decisions for writing off uncollectible receivables upon conclusion of the proceedings for liquidation of an employer.

Art. 12. (1) The director of the Fund shall be appointed for a period of 4 years.

(2) The director may be released before the expiration of the term for which he has been appointed at a proposal of the supervisory board of the Fund.

(3) The director shall:

1. carry out the operative management and administer the resources of the Fund;

2. put forward for approval by the supervisory board:

a) the draft budget of the Fund;

b) the report for the fulfilment of the budget of the Fund;

c) the draft regulation for the organisation and activity of the Fund;

d) the list of the banks to service the Fund, determined by the order of art. 29 of the Code for the Social Insurance;

3. propose to the supervisory board writing off of uncollectible receivables upon conclusion of the bankruptcy proceedings for an employer.

Art. 13. (amend. - SG 104/05, in force from 01.01.2006) The administrative, technical, accountancy, legal and informational servicing of the Fund shall be carried out by the National Insurance Institute.

Section II.
Financing of the Fund

Art. 14. The revenue of the Fund shall be raised from:

1. obligatory monthly instalments for the account of the employers;

2. proceeds from accession to the rights of creditors satisfied by the Fund within the frames of the court proceedings for bankruptcy;

3. sums reimbursed by the employer for receivables under art. 3 paid by the Fund and for insurance instalments made for the account of the employer;

4. revenue from investment of temporarily free monetary resources of the Fund;

5. donations, temporary financial and gratuitous aid;

6. interest and fines;

7. other sources.

Art. 15. (1) The resources of the Fund shall be spent for:

1. payment of the guaranteed receivables under art. 3;

2. insurance instalments for the state public insurance, the additional obligatory pension insurance and the health insurance;

3. support of the activity of the Fund in a size established by the supervisory board, but not more than 0.3 percent of the annual revenue of the Fund.

4. (new - SG 104/05, in force from 01.01.2006) expenses for the activity under Art. 13, determined by the Law of the Budget of the State Social Insurance for the relevant year.

Art. 16. Temporarily free resources of the Fund may be invested only in:

1. securities, issued or guaranteed by the government – not less than 65 percent of the temporarily free resources;

2. municipal bonds – not more than 10 percent of the temporarily free resources;

3. deposits in the banks determined by the order of art. 29 of the Code for the Social Insurance – not more than 25 percent of the temporarily free resources.

Art. 17. (1) The resources of the Fund shall not be included in the resources of the other funds of the state public insurance and shall be spent only according to their purpose pursuant to this law.

(2) The assets and liabilities of the Fund may not be united with the assets and liabilities of other funds.

(3) Loans may not be granted from the resources of the Fund.

(4) The Fund may not issue debt.

Art. 18. For temporary shortage of resources in the Fund for covering urgent payments may be used short-term, interest-free loans from the republican budget by a permit of the Minister of Finance at a proposal of the supervisory board of the Fund and/or from funds with social orientation up to the size of their reserves, by an order of the Minister of Finance and the Minister of Labour and Social Policy, at a proposal of the supervisory board of the Fund.

Art. 19. (1) The annual chart of account of the Fund shall be adopted by the Law for the budget of the state social insurance for the respective year as an appendix to it.

(2) If the Law for the budget of the state public insurance for the respective year is not adopted by the National Assembly by the beginning of the budget year the revenue shall be raised and the expenditure shall be made according to the current normative provision, and for support of the activity of the Fund shall be spent monthly up to one twelfth part of the expenses provided for by the chart of account for the preceding year.

Section III.
Kind and Size of the Instalments

Art. 20. (1) The employers shall be obliged to pay the obligatory monthly instalments in the Fund for their employees working under employment legal terms, with exception of the persons under art. 7, item 1 – 3 while they have the respective quality.

(2) (amend. - SG 105/05, in force from 01.01.2006) The employers shall be obliged to declare once before the respective territorial directorate of the National Revenue Agency names of the employees having the qualities under art. 7, item 1 – 3 in concluding the employment contract with them or by the moment of occurrence of a change of the respective quality.

(3) (suppl. - SG 105/06, in force from 01.01.2007; amend. – SG 18/11) The installments in the Fund shall be due on the received, including on the determined and unpaid, gross labour remuneration or on the non-determined monthly remunerations, but over no more than the maximal monthly size of the insurance income determined by the Law for the budget of the state public insurance, and shall be entirely for the account of the employers.

(4) (new - SG 105/05, in force from 01.01.2006; suppl. - SG 105/06, in force from 01.01.2007; amend. – SG 18/11) The instalments into the fund "Guaranteed receivables of the workers and employees" shall be deposed simultaneously with the payment of the due remuneration or a share of it. Where the remunerations are determined but not paid, or where they are not determined, the installments shall be deposited before the end of the month, following the month in which the labor took place.

(5) (prev. text of Para 4. - SG 105/05, in force from 01.01.2006 The instalment for the Fund shall be for the account of the employer and shall be determined annually by the Law for the budget of the state public insurance, but it may not be more than 0.5 percent of the remuneration under para 3.

(6) (prev. text of Para 5. - SG 105/05, in force from 01.01.2006) The instalment for the Fund shall be made in individual accounts in the banks determined by the order of art. 29 of the Code for the Social Insurance.

(7) (prev. text of Para 6. - SG 105/05, in force from 01.01.2006) The instalments in the Fund shall be recognised as expenditure for the activity for the purposes of taxation.

Art. 21. (1) (amend. - SG 105/05, in force from 01.01.2006)The control over the payment of the instalments to the Fund shall be executed by the bodies of the National Revenue Agency. The control over the payment of the guaranteed receivables shall be exercised by the control bodies of the National Insurance Institute.

(2) (amend. - SG 105/05, in force from 01.01.2006)The due, but not paid instalments, shall be collected under the procedure of the Tax-insurance Procedure Code and the rules for finding and collection of the obligatory insurance instalments shall be applied.

(3) (revoked – SG 105/05, in force from 01.01.2006)

(4) The receivables of the Fund for unpaid instalments shall be collected along with the interest under art. 113 of the Code for the Social Insurance.

(6) Instalments paid unreasonably to the Fund may be claimed within three years from the date on which they have been paid.

Chapter three.
SIZE OF THE GUARANTEED RECEIVABLES

Art. 22. (1) The guaranteed receivables of the employees under art. 4, para 1, item 1 shall be of the size of:

1. (amend. - SG 48/06, in force from 01.07.2006; amend. – SG 18/11) the last three assessed but not paid monthly labour remunerations and monetary indemnifications for the last 6 calendar months preceding the month when the decision under art. 6 is registered, but monthly no more than the maximal size, determined for these cases, of the guaranteed receivables, if the employee has had employment legal terms of relation with the same employer for a period not less than three months;

2. (amend. – SG 18/11) the assessed but not paid labour remuneration and monetary indemnifications, but not more than one minimal salary established for the country by the date of registration of the decision under art. 6, if by this date the employee has had employment legal terms of relations with the same employer for a period less than three months.

(2) (amend. – SG 18/11) The maximal size of the guaranteed receivables under para 1, item 1 shall be determined annually by the Law for the budget of the state public insurance and it may not be less than two and a half minimal salaries established for the country by the date of entering of the decision into the trade register.

Art. 23. (1) (amend. - SG 48/06, in force from 01.07.2006; amend. – SG 18/11) The guaranteed receivables of the employees under art. 4, para 1, item 2 shall have the size of the last three calculated but not paid monthly labour remunerations and monetary indemnifications during the last 6 calendar months before the month of termination of the legal terms of employment, but monthly no more than the maximal size, determined for these cases, of the guaranteed receivables, if they have had legal terms of employment with the same employer for a period no less than three months.

(2) (amend. – SG 18/11) The maximal size of the guaranteed receivables under para 1 shall be determined annually by the Law for the budget of the state public insurance and it may not be less than two and a half minimal salaries determined for the country by the date of entering of the decision under art. 6 into the trade register.

(3) When the receivables of the employees under art. 4, para 1, item 2 are only for assessed but not paid monetary indemnification for the account of the employer, due by virtue of a normative act or a team employment contract, the guaranteed receivable shall be of size of the unpaid indemnifications, but not more than the four-fold size of the minimal salary established for the country by the date of termination of the legal terms of employment, if they have had legal terms of employment with the same employer for a period longer than three months.

(4) (amend. - SG 34/06, in force from 01.10.2006; amend. – SG 18/11) When the employee under art. 4, para 1, item 2 has had legal terms of employment with the same employer for a period less than three months the guaranteed receivable shall have the size of the assessed but not paid labour remuneration and monetary indemnifications, but not more than one minimal salary established for the country by the date of registration of the decision under art. 6.

Art. 24. (1) (amend. - SG 105/05, in force from 01.01.2006) Along with the payment of the guaranteed receivables under art. 3, item 1 paid shall also be the due insurance instalments for the state public insurance, the additional obligatory pension insurance and the health insurance.

(2) The insurance instalments shall be calculated on the size of the guaranteed receivables under art. 22 and 23 for labour remuneration.

(3) The insurance instalments shall be distribution between the fund and the employee in the ratio under art. 6, para 3 of the Code for the Social Insurance.

Chapter four.
PROCEDURE OF PAYMENT OF THE GUARANTEED RECEIVABLES (IN FORCE FROM 01.01.2005)

Art. 25. (amend. - SG 34/06, in force from 01.10.2006; suppl. - SG 48/06, in force from 01.07.2006; amend. – SG 18/11) The guaranteed receivables under this law shall be granted on the basis of an application-declaration in a form, filed by the employee to the territorial division of the National Insurance Institute at the seat of the employer within 30 days from the date of registration of the decision under art. 6 or from the date of notifying the employees by the Bulgarian employer of the fact that bankruptcy proceedings according to the order of the legislation of the other country was instituted.

Art. 26. (1) The guaranteed receivable shall be paid to the entitled employee on the basis of an issued order by the director of the Fund.

(2) The order under para 1 shall be sent within three days to the territorial division of the National Insurance Institute and to the entitled employee.

(3) Where the terms of this law are not present the director of the Fund shall refuse the payment of the guaranteed receivable by an order which shall be sent within three days to the employee.

(4) (amend. - SG 30/06, in force from 12.07.2006) The order under para 1 or 3 shall be appealed by the order of the Administrative procedure code within 14 days from its receipt before the administrative court at the seat of the territorial division of the National Insurance Institute. The complaint shall be filed by the employee through the director of the Fund who, within seven days, shall be obliged to send it along with the file to the court.

(5) (amend. - SG 30/06, in force from 12.07.2006, and with regards to the replacement of the word "the district" by "the administrative" - in force from 01.03.2007) The decisions of the administrative court shall be subject to cassation appeal by the order of the Administrative procedure code.

(6) (amend. - SG 30/06, in force from 12.07.2006) The complaint against the order under para 1 or 3 shall be considered by the respective administrative court within two months from its receipt and by the Supreme Administrative Court – within one month from its filing.

(7) The proceedings on cases for reimbursement of unpaid guaranteed receivables of employees from the Fund shall be free of charge.

Art. 27. (1) (prev. text of Art. 27. - SG 105/05, in force from 01.01.2006; amend. – SG 18/11) The territorial divisions of the National Insurance Institute shall pay the guaranteed receivables to the eligible persons within 7 days from receipt of the order of the director of the Fund and transfer of the sums by the Fund to the nominated by them personal payment or saving perpetual bank accounts.

(2) (new - SG 105/05, in force from 01.01.2006) Simultaneously with the payment of the guaranteed receivable, the respective territorial unit of the National Insurance Institute shall transfer the due insurance instalments for the state public insurance, additional obligatory pension insurance, health insurance, the tax on the incomes and the distraints.

Art. 28. (1) As a result of the payment of guaranteed receivables of the employees by resources of the Fund in its favour shall occur a right of claim against the employer or the bankruptcy estate for reimbursement of the unpaid resources.

(2) In connection with the reimbursement of paid guaranteed receivables of employees the receivables of the Fund shall enjoy the same legal protection stipulated by the Commercial Law for receivables for labour remuneration.

(3) (amend. - SG 105/05, in force from 01.01.2006; amend. – SG 12/09, in force from 01.05.2009; amend. – SG 18/11) In the bankruptcy proceedings, in connection with the paid guaranteed receivables of employees, the Fund shall be represented by the governor of the National Revenue Agency.

Art. 29. The order and the way of informing the employees, as well as of granting and payment of the guaranteed receivables, shall be settled by an ordinance of the Council of Ministers.

Art. 30. The part of the assessed, but not paid labour remuneration, which is not guaranteed by the Fund, shall remain due for the employee and may be claimed in the bankruptcy proceedings.

Chapter five.
ADMINISTRATIVE PENAL LIABILITY

Art. 31. (amend. – SG 18/11) An employer or an official who does not fulfil his obligation under this law or under the normative acts for its implementation shall be punished by a fine of 100 to 2000 levs for each individual case.

Art. 32. (1) (suppl. - SG 105/05, in force from 01.01.2006) The violations under art. 31 shall be established by acts drawn up by the control bodies of the National Insurance Institute or by the revenue bodies of the National Revenue Agency in accordance to their powers.

(2) (suppl. - SG 105/05, in force from 01.01.2006) The penal provisions shall be issued by the head of the territorial division of the National Insurance Institute or by an official authorised by him or by the revenue bodies of the National Revenue Agency in accordance to their powers.

(3) The establishing of violations, the issuance, the appeal and the execution of the penal provisions shall be carried out by the order of the Law for the administrative offences and sanctions.

Additional provisions

§ 1. (new - SG 48/06, in force from the date of entering into force of the Treaty of Accession of the Republic of Bulgaria to the European Union) (1) Right of guaranteed receivables under the conditions, the order and the amounts determined by this law shall have also the employees hired under labor relationships in enterprise – Bulgarian employer, which carries out economic activity on the territory of the Republic of Bulgaria and represents separate part of another enterprise carrying out economic activity on the territory of another European Union member state or other state of the European Economic Area, provided that under the order of the legislation of this state the enterprise is in bankruptcy and this concerns its separate part in the Republic of Bulgaria.

(2) In the cases referred to in para 1 it shall be considered that the enterprise is in bankruptcy, provided that instituting collective procedure based on the insolvency of the employer as it is provided in the respective legal, subordinate and administrative provisions of the member state was requested, including partial or full seizure of the employer’s assets, determining of liquidator or a person carrying out similar functions, and the respective competent body:

1. has decided to institute to the proceedings, or

2. has established that the enterprise or the employer’s activity have been completely terminated and its available assets are insufficient to justify instituting of the procedure.

(3) In the cases under para 1 the right for guaranteeing receivables shall emerge from the date of declaring the bankruptcy in the sense of para 2.

(4) The obligation of the Bulgarian employer to notify the employees under the order of art. 29 shall emerge from the date on which the fact referred to in para 2 has become known to him.

Transitional and concluding provisions

§ 2. (prev. text of § 01 - SG 48/06, in force from 01.07.2006) Fund "Guaranteed receivables of employees" shall not guarantee the receivables of the employees having occurred before January 1, 2005.

§ 3. (prev. text of § 02 - SG 48/06, in force from 01.07.2006) The Council of Ministers shall adopt the ordinance under art. 29 by January 1, 2005.

§ 4. (prev. text of § 03 - SG 48/06, in force from 01.07.2006) The provisions of art. 20, of Chapter Three "Size of the guaranteed receivables" (art. 22 – 24) and Chapter Four "Procedure of payment of the guaranteed receivables" (art. 25-30) shall enter into force on January 1, 2005.

§ 5. (prev. text of § 04 - SG 48/06, in force from 01.07.2006) The implementation of the law is assigned to the Council of Ministers.

-------------------------

The law was passed by the 39th National Assembly on April 21, 2004 and was affixed with the official seal of the National Assembly.

Transitional and concluding provisions
TO THE LAW OF THE BYDGET OF THE STATE SOCIAL INSURANCE FOR YEAR 2006

(PROM. – SG 104/05, IN FORCE FROM 01.01.2006)

§ 9. The law shall enter in force from 1st of January 2006, except:

1. paragraph 3, item 11, which shall enter in force from 1st of January 2007;

2. paragraph 3, items 1, 3, 4, 6, 9, 10, 12, 13 and 15 and § 4, which shall enter in force from the day of the promulgation of the law in the State Gazette.

Transitional and concluding provisions
TO THE TAX-INSURANCE PROCEDURE CODE

(PROM. – SG 105/05, IN FORCE FROM 01.01.2006)

§ 88. The code shall enter in force from the 1st of January 2006, except Art. 179, Para 3, Art. 183, Para 9, § 10, item 1, letter "e" and item 4, letter "c", § 11, item 1, letter "b" and § 14, item 12 of the transitional and concluding provisions which shall enter in force from the day of promulgation of the code in the State Gazette.

Transitional and concluding provisions
TO THE ADMINISTRATIVE PROCEDURE CODE

(PROM. – SG 30/06, IN FORCE FROM 12.07.2006)

§ 142. The code shall enter into force three months after its promulgation in State Gazette, with the exception of:

1. division three, § 2, item 1 and § 2, item 2 – with regards to the repeal of chapter third, section II "Appeal by court order", § 9, item 1 and 2, § 15 and § 44, item 1 and 2, § 51, item 1, § 53, item 1, § 61, item 1, § 66, item 3, § 76, items 1 – 3, § 78, § 79, § 83, item 1, § 84, item 1 and 2, § 89, items 1 - 4§ 101, item 1, § 102, item 1, § 107, § 117, items 1 and 2, § 125, § 128, items 1 and 2, § 132, item 2 and § 136, item 1, as well as § 34, § 35, item 2, § 43, item 2, § 62, item 1, § 66, items 2 and 4, § 97, item 2 and § 125, item 1 – with regard to the replacement of the word "the regional" with the "administrative" and the replacement of the word "the Sofia City Court" with "the Administrative court - Sofia", which shall enter into force from the 1st of May 2007;

2. paragraph 120, which shall enter into force from the 1st of January 2007;

3. paragraph 3, which shall enter into force from the day of the promulgation of the code in State Gazette.

Transitional and concluding provisions
TO THE LAW OF THE COMMERCIAL REGISTER

(PROM. – SG 34/06, IN FORCE FROM 01.10.2006)

§ 56. This law shall enter into force from the 1st of October, with the exception of § 2 and § 3, which shall enter into force from the day of the promulgation of the law in State Gazette.

Transitional and concluding provisions
TO THE LAW ON AMENDMENT AND SUPPLEMENTING OF THE LABOUR CODE

(PROM. – SG 48/06, IN FORCE FROM 01.07.2006)

§ 48. The law shall enter into force from 1 July 2006 except § 47, item 6 which shall enter into force from the date of entering into force of the Treaty of Accession of the Republic of Bulgaria to the European Union.

Transitional and concluding provisions
TO THE LAW FOR AMENDMENT AND SUPPLEMENTATION OF THE CODE OF TAX INSURANCE PROCEDURE

(PROM. – SG 12/09, IN FORCE FROM 01.05.2009; SUPPL. – SG 32/09)

§ 68. This Law shall enter into force from May 1, 2009 except for § 65, 66 and 67, which shall enter into force from the date of its promulgation in the State Gazette and § 2 - 10, § 12, items 1 and 2 - regarding para 3, § 13 - 22, § 24 - 35, § 36, paras 1 - 4, § 37 - 51, § 52, items 1 - 3, т. 4, letter "a", item 7, letter "f" - regarding para 10 and 11, т. 8, letter "a", items. 9 and 12 and § 53 - 64, which shall enter into force from January 1, 2010.

Berijfsoprichtingen in Bulgarije, wees op uw hoede voor de cowboys...

Bulgaarse onderneming oprichten

Experts zien als gevolg van de crisis en de aangekondigde belastingverhogingen, bij zowel Nederlandse als Belgische ondernemers een grote toeloop ontstaan op het massaal verplaatsen van de holding naar Bulgarije. Doordat Bulgarije de snelst groeiende economie en de laagste belastingen van Europa heeft, is dit een logisch gevolg als antwoord op de crisis en aangekondigde zware bezuinigingen.

Vrije vestiging.

Een ieder mag een onderneming verplaatsen of starten in ieder EU land, ook wanneer dit uitsluitend om fiscale redenen is gedaan. Bulgarije heeft laagste belastingen van Europa: inkomstenbelasting, 
dividendbelasting, royaltybelasting en vennootschapsbelasting. Hierdoor, zoeken steeds meer ondernemers hun toevlucht in het fiscaal vriendelijke Bulgarije voor het vestigen van hun onderneming of holding.

Bulgarije kent de volgende belastingtarieven:

• Als u uw woning verhuurt dient u deze inkomsten in Bulgarije op te geven, hierover dient 10 procent belasting betalen te worden. Door verdragen ter voorkoming van dubbele belasting tussen Bulgarije en Nederland (en België) wordt dit dan verrekend met het woonland.
• Er is geen vermogenswinstbelasting bij verkoop van onroerend goed op voorwaarde dat u maximaal één verkoop in een periode van vijf jaar realiseert. Voldoet u niet aan deze voorwaarde, betaalt u 10 procent vermogenswinstbelasting.
• Successierecht (erfenisbelasting) is alleen van toepassing op eigendommen boven 128.000 €. Bovendien bedraagt deze belasting boven 128.000 € nul procent bij overerving door kinderen en echtgenoten.
• Een Bulgaars bedrijf oprichten kost ongeveer 650 euro. Een Bulgaars bedrijf in stand houden kost ongeveer 12 x 70 euro + jaarlijkse kost voor neerlegging jaarrekening van 435 euro. Een bedrijf kan bijvoorbeeld ook de woning kopen en vervolgens de kosten en baten inbrengen van de woning.
• Sinds 1 Januari 2008 geldt een algemene ‘flat tax ‘ van 10 procent op inkomsten van personen en winsten van bedrijven.
• Dividendbelasting is 5 procent. Dit kan het aantrekkelijk maken om een permanent adres in Bulgarije te bezitten en ‘tax resident’ te worden.

Pas op met goedkope aanbieders van Bulgaarse vennootschappen. Uw bedrijf kan door hen worden gevestigd op slecht bekend staande adressen en aan de vele en complexe wettelijke verplichtingen wordt meestal niet voldaan. Goedkoop wordt op die manier duurkoop. Wij kunnen u goed adviseren over dit onderwerp en begeleiden u met onafhankelijk juridisch advies bij de oprichting die wordt uitgevoerd door ons eigen kantoor.

Vraag info via email: taxandlawconsult@gmail.com

Belgian Bulgarian Tax and Law Consultants, Boekhouders, Fiscalisten en Advocaten

Belgian Bulgarian Tax and Law Consultants, Boekhouders, Fiscalisten en Advocaten, is een gespecialiseerd kantoor in Sofia dat zich uitsluitend richt tot ondernemers en vrije beroepen in Belgie en Bulgarije.

Wij adviseren en ondersteunen u, zodat u zich kunt concentreren op de uitbouw van uw bedrijf en patrimonium.

Ons cliënteel bestaat voornamelijk uit:

• Vrije beroepen: advocaten, (para)medische beroepen, architecten, …
• Zelfstandige freelancers en consultants
• KMO’s in diverse sectoren
• Managementvennootschappen en holdings
• Patrimonium- en immobiliënvennootschappen

Voor een informatiepakket kan u mailen naar: taxandlawconsult@gmail.com

The town of Koprivshtitsa

The town of Koprivshtitsa is located in the heart of the Sredna Gora mountain range. It is 110 km from Sofia, 24 km from Pirdop, 22 km from Strelcha, and 90 km from Plovdiv. In 1952, it was declared the only city-museum in the country, and since 1971 it has been an architectural and historical reserve, with a total of 388 architectural, historical, artistic, and ethnographic monuments. In 1978, it was recognized as a national architectural reserve of international importance and as an international tourist destination.

There are many legends concerning the town’s beginnings. One relates that the location boasted a plentiful store of kop, and that it was particularly fertile, a popular resting place for caravans and shepherds herding their flocks. It was here that proto-Bulgarians settled with their herds – people known as “Zhupa” – and that was the origin of Koprivshtitsa.

Another legend has it that Koprivshtitsa was the base for the “lords of Rila” who settled the area with their livestock and petitioned the Ottoman sultan to proclaim them the rulers of Koprivshtitsa. He issued a decree granting them wide-ranging privileges. In the decree the sultan referred to Koprivshtitsa as the “Woman’s Field” – and that is what the Ottomans called Koprivshtitsa in the years that followed.

A third legend claims that the village was settled by Bulgarian fugitives, heirs of the numerous Bulgarian tribes of Bolyari, herdsman, and tenders of livestock, who removed to the region after Bulgaria came under Ottoman rule (at the end of the 16th century). Among them were three shepherds – Lambo, Toroman, and Arnautin, who founded the enclaves that today bear their names.

All of the legends agree that Koprivshtitsa was founded at the end of the Second Bulgarian Empire (the end of the 14th century).

From 1793 to 1819, Koprivshtitsa was engulfed in flames three times. The third time the town was almost completely destroyed, and after that the current city foundations were laid. The new community gradually expanded as the local population of merchants and artisans contributed to its development. Koprivshtitsa has always been of historical interest, since it is associated with the rise of the Bulgarian people during the country’s Age of Awakening (18th – 19th centuries).

The architecture in Koprivshtitsa reflects the historical development growth of Bulgarian traditional architecture that can still be observed in its various forms at present. The first stages of its development closely resemble the architecture found in the communities of Zheravna, Tryavna, Samokov, Etropole, Tetevan, and other locations. In 1956, a museum directorate was established in Koprivshitsa with the goal of saving, preserving, and popularizing the town’s cultural and historical heritage. Among the museums and local attractions are The Oslekov House, The Lyutova House, The Todor Kableshkov Museum, The Dimcho Debelyanov Museum, The Georgi Benkovski Museum, and The Liuben Karavelov Museum.

The Oslekov House was built in 1856 by the wealthy Koprivshtitsa merchant Nencho Oslakov. Of particular interest are the richly decorated walls and columns that suggest the lifestyle enjoyed by a wealthy Koprivshtitsa family during the 19th century. The museum exhibit includes unique items, such as women’s and men’s clothing, a collection of Koprivshtitsa decorative embroidery (lacework), and knitted stockings.

The structure that is now The Lyutova House Museum, also known as The Topalova House, was built in 1854 by the family of the influential Koprivshtitsa tax collector Stefan Topalov, then sold to a wealthy Koprivshtitsa merchant, Petko Lyutov. On the ground floor can be seen authentic Koprivshtitsa felt objects of uncarded wool. On the second floor is a collection of murals and woodcarvings. A fountain of rosewater freshens the air in the upper salon. The guestroom is appointed with Koprivshtitsa wall hangings and women’s clothing, recalling a traditional lifestyle.

The Todor Kableshkov House and Museum was built in 1845 in the Plovdiv style. In 1932 the first museum in Koprivshtitsa was opened there, and in 1954 it became an independent museum, taking the name of the revolutionary leader who was born there, Todor Kapleshkov (1851-1876). The exhibition on the first floor is a display of the authentic household objects owned by the large family of Todor’s father Luchlo Kableshkov, an influential resident of the town. Here were the rooms where the women in the family worked, including the kitchen, dressing room, and the room where Todor was born. The last exhibition in the house, mounted in 2005, displayed the riches owned by Koprivshtitsa’s influential residents. Among the museum’s holdings are Kableshkov’s school books, two new guns, the hat he wore as the Belova railway stationmaster, and his unfinished translation of The Count of Monte Christo.

Another interesting museum and birthplace is that of the great Bulgarian poet Dimcho Debelyanov (1887-1916). The house was built in 1830. The museum exhibit follows the brief life and the artistic development of the poet, and includes his crib, his personal effects from the Front, examples of his handwriting, photographs, and other items. In the house’s courtyard is the well-known sculpture of a mother constantly awaiting, seated on the ledge of a Koprivshtitsa entrance. Every year in August in this courtyard, the traditional Debelyanov Evening takes place, when hundreds of poets and musicians gather to perform Debelyanov’s poetry.

Visitors shouldn’t miss the birthplace of Gavril Gruyev Haltev (1843-1876), a hero of the April Uprising in 1876, known by his pseudonym Georgi Benkovski. The house was built in 1831. In 1966 it was renovated and turned into a museum. Among the most interesting items on display are the gun that Benkovski used during the uprising, a cherry-wood cannon, his uniform, and the banner of the 4th revolutionary detachment. The exhibit also includes numerous photographs. On top of a nearby cliff is a monument to the revolutionary hero, erected in 1976.

Another interesting site in the town is the museum and house of Lyuben Karavelov, near the Topolnitsa River It was the birthplace of two important Koprivshtitsa residents – the brothers Lyuben (1835-1879) and Petko (1843-1903). One was a propagandist, writer, and revolutionary, and the other served as Prime Minister, a minister, and a financier who helped build modern Bulgaria. The house is a national architectural monument. Pride of place is given to the printing press and publications produced by Lyuben Karavelov. An interesting item on display is a flint-studded threshing board. The exhibit includes household items used by the family, and outlines the three major periods of Lyuben’s life – his sojourns in Russia, Serbia, and Bucharest.

On the second floor in the summer kitchen are the statesman Petko Karavelov’s personal effects and photos of his life. In the courtyard stands an old pear tree planted by the writer in 1854, now preserved as a natural heritage.

Of interest is the church Assumption of the Blessed Virgin, built in 1817 on the site of an older church. Noteworthy is the fine woodworking of the bishop’s throne and the altar with its authentic icons.

Another interesting example of ecclesiastical architecture is The Saint Nikolay Cathedral, built in 1842-1843. The cathedral is notable for its murals done on Biblical themes.

Besides visiting its historic houses and enjoying the invigorating natural surroundings, visitors may refresh themselves at Koprivshtitsa’s more than 40 wells that were constructed during different eras. These wells are generally decorated with stones carvings of six-sided stars, sea creatures, flowers, and other images. Two of the oldest are the Benevska and Chalakova Wells.

Also very attractive are the town’s many bridges, mainly vaulted stone, erected over small brooks and streams that flow into the Topolnitsa River. The most popular is the Kalachev Bridge, also known as The First Shot Bridge. It was here in 1786 that the first shot was heard that signaled the start of the April Uprising, as Bulgarians fought to free themselves from Ottoman oppression.

In the vicinity of Koprivshtitsa there are nature preserves for those interested in eco-tourism. The Bogdan Preserve, as it has been known since 1972, is home to an age-old beech forest, the historically important Clover Field, and the highest peak in the Sredna Gora Mountains, Bogdan Peak (1604 meters). Another nature preserve in the region is the Donkin Forest (declared a protected area in 1979). Here it is possible to catch a glimpse of one of the world’s rare endangered birds, The Eastern Imperial Eagle (Aquila heliacal).

The Sredna Gora Range, which is easily accessible, has a temperate climate, and is endowed with exceptional natural beauty, is preferred by a large number of tourists and nature lovers. There are eleven clearly-marked hiking trails, and the average time of the hikes is 3-4 hours. The difficulty of the trails varies. The starting point for all trails is the Bogdan Tourist Center in Koprivshtitsa, where complete information and advertising brochures are available for tourist destinations and hiking trails, including accommodations and eating establishments throughout the town.

There are many hotels and guesthouses in Koprivstitsa that offer visitors an authentic folk atmosphere. There are also numerous dining facilities offering a wide range of Bulgarian dishes prepared according to local recipes.