The holding companies in Bulgaria are regulated by the Commercial Law there is not any special tax regulation on this matter.(general tax rules are applied to the holding companies as well).
According to the Commercial Law a holding company shall be any public limited company or privet limited company in the business of holding interest in any form or participating in the management of other companies with or without engaging in any production or commercial activities. A holding company shall invest not less then 25% of its own capital directly in its subsidiary companies.
The scope of business of a holding company shall be as follows:
- acquisition, management, evaluation and disposal of shares in Bulgarian and foreign companies;
- acquisition, management and disposal of debentures;
- acquisition, evaluation and disposal of patents and the licensing of partners owned by subsidiaries.
A holding company shall not:
- hold interest in a company which is not a legal entity;
- acquire licenses not intended for use by a subsidiary;
- acquire real estates not meeting its own needs. The holding company is free to acquire shares in companies of real estates.
The holding companies are submitted to the general rules applied to the commercial companies and are registered under this Commercial Law.
According to the Commercial Law a holding company shall be any public limited company or privet limited company in the business of holding interest in any form or participating in the management of other companies with or without engaging in any production or commercial activities. A holding company shall invest not less then 25% of its own capital directly in its subsidiary companies.
The scope of business of a holding company shall be as follows:
- acquisition, management, evaluation and disposal of shares in Bulgarian and foreign companies;
- acquisition, management and disposal of debentures;
- acquisition, evaluation and disposal of patents and the licensing of partners owned by subsidiaries.
A holding company shall not:
- hold interest in a company which is not a legal entity;
- acquire licenses not intended for use by a subsidiary;
- acquire real estates not meeting its own needs. The holding company is free to acquire shares in companies of real estates.
The holding companies are submitted to the general rules applied to the commercial companies and are registered under this Commercial Law.
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