Деклариране на доходи от наем на чуждестранни физически лица в Република България
Non-Resident Rental Income Declaring in the Republic of Bulgaria

Author(s): Bozhidar CHAPAROV, Elis Palaz
Subject(s): Economy
Published by: Икономически университет - Варна
Keywords: non-residents; rental income; taxation issues; investment properties
Summary/Abstract: The examination of non-resident rental income tax structures by countries illustrates the relative importance of the different tax instruments used in raising revenue. State governments are allowed to tax not only the income of their residents but also the income of non-residents if that income is derived from sources within the State in question. The article analyzes the rental income taxation rules for non-residents in Bulgaria and Germany, and as a result the author intends to outline some problem issues as well as to help understanding tax barriers for non-residents when investing in foreign residential properties in the Republic of Bulgaria.

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