Bulgarian
inheritance tax is payable by non-resident beneficiaries on certain transferred
assets. The tax rate depends on the relationship between the parties and the
size of the inheritance. The lineal heirs are completely exempt from this tax.
For all other beneficiaries the tax rate will apply only on property with a
valuation above €125,000. Brothers and sisters pay 0.7% Bulgarian IHT on the
amount above €125,000; any other person pays 5%.
Belgian Bulgarian Tax and Law Consultants - Alexander Stamboliyski Blvd. 51/5 1000 Sofia-Bulgaria +359 888 120 691 Skype: flexoffices
