Hello,

As I understand it, in late 2019/early 2020, there was an exit tax introduced in Bulgaria that:

New exit tax rules were designed to prevent entities from avoiding tax by transferring residence, activities or assets out of Bulgaria without an exit tax being imposed on deemed capital gains.

My question is:

Does this only apply to corporations and entrepreneurs, or also individuals holding stocks of an exchange traded company? Meaning unrealized capital gains of, for example, the Apple stock (or other stocks/funds/cryptocurrencies)?

Thanks in advance!

by truResearch

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