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Country guide · 2026

How to open a Bulgarian company from the Netherlands 🇳🇱

Dutch founders are the largest group we register from Western Europe. The pull is rarely the headline corporate rate on its own; it is the combination of box 2 dividend tax at up to 31%, the DGA minimum salary rule, and the cost of running a BV once an accountant, payroll and audit-adjacent bookkeeping are added.

Dutch rate
19% up to €200,000, then 25.8%
Bulgaria
10% corporate, 5% dividends
Setup
Remote, 3-7 business days

Why Dutch founders move to a Bulgarian EOOD

  • No DGA-style compulsory director salary in Bulgaria, so you are not forced to draw a five-figure taxable wage before profits
  • Dividends leave a Bulgarian company at 5%, against box 2 rates that reach 31% in the Netherlands
  • Share capital of about €1 rather than the practical BV setup budget of €1,500 to €2,500
  • Bookkeeping and payroll for a small EOOD typically run a fraction of Dutch accountancy retainers

The remote registration process, step by step

  1. 1

    Reserve the company name

    We check availability in the Bulgarian Commercial Register and reserve your EOOD or OOD name. Takes a few hours; the reservation holds for six months.

  2. 2

    Sign the incorporation pack

    Articles of association, founder declarations and specimen signature. You sign in front of a notary or a Bulgarian consulate near you, or you give us a power of attorney and sign once.

  3. 3

    Open the capital accumulation account

    The statutory minimum share capital is BGN 2 (about €1). The bank issues a deposit certificate the register requires.

  4. 4

    File with the Commercial Register

    Electronic filing at the Registry Agency. Standard processing is 2 to 4 business days, and you receive an EIK (company number) on approval.

  5. 5

    Register for tax and, if needed, VAT

    The EIK doubles as your tax number. VAT registration is mandatory above the BGN 166,000 turnover threshold and voluntary below it; intra-EU sellers usually register voluntarily on day one.

  6. 6

    Open the operating bank account

    A Bulgarian business account for local payments, plus an EMI such as Wise or Revolut Business for multi-currency invoicing. Most non-resident directors need one video call.

  7. 7

    Appoint an accountant and start filing

    Monthly VAT returns, payroll if you hire, and an annual corporate return filed by 30 June. The 10% flat corporate tax applies from your first invoice.

Tax residency

If you stay a Dutch tax resident, the Belastingdienst can still tax you personally on dividends and can argue the company is effectively managed from the Netherlands. Moving the company works cleanly when management and substance move with it.

Exit tax and leaving the Netherlands

The Netherlands applies a conserverende aanslag (protective assessment) on substantial shareholdings when you emigrate. Model this before you transfer or liquidate a BV, not after.

Banking and payments

Dutch founders generally keep a Wise or Revolut Business account for euro collections and add a Bulgarian account for local tax and social payments.

VAT on sales into the Netherlands

Selling B2B into the Netherlands from a Bulgarian VAT number is a zero-rated intra-EU supply with reverse charge; B2C digital sales still fall under OSS at the Dutch rate.

Mistakes Dutch founders make

  • Keeping the BV dormant instead of formally winding it down, which leaves Dutch filing duties running
  • Registering in Bulgaria while all clients, contracts and daily decisions stay in Amsterdam
  • Ignoring the 30% ruling clawback effects if you were on it before leaving

Questions Dutch founders ask

Can I open a Bulgarian company while living in the Netherlands?

Yes. EU citizens can incorporate an EOOD remotely and own 100% of it. Whether that saves tax depends on where the company is managed from, which is why we model residency before registration.

Do I have to close my Dutch BV first?

No, but running both means two sets of filings. Most founders liquidate or sell the BV after the Bulgarian entity is trading.

Start your Bulgarian company from the Netherlands

We handle the register filing, bank introduction, VAT and accounting in English. 750+ EU founders incorporated, fully remote.

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