Tax between Denmark
and Bulgaria

When you have a permanent address and the centre of your vital interests in Bulgaria, or stay there for more than 183 days within 12 months. The Bulgarian tax authorities look at, among other things, family, property, place of work and assets. A permanent address alone is not enough.

Not automatically. You remain fully liable to tax as long as you have a year-round home available in Denmark. It typically only ends when the home is sold, the lease is terminated or the home is let out for at least 3 years without the right to terminate. You may still be subject to limited tax liability on, for example, a Danish pension, salary and property.

The standard income tax rate for individuals is 10 per cent. If you are resident in Bulgaria, you are taxed on your total income. If you are not, you are only taxed on income from Bulgaria.

As a rule, you should not. The 1989 treaty allocates the right to tax, and Denmark gives a credit for the tax you have paid in Bulgaria. If you are resident in both countries, it is decided by where the centre of your vital interests lies.

Yes. Without a home in Denmark, you become fully liable to tax again after a 6-month stay here. If you have a home here, a stay longer than a holiday may be enough – for example more than 3 months in a row or over 180 days in a year.

Keep a calendar of your days in Denmark and Bulgaria, and keep documents for your home, an overview of your income (salary, pension, rental and capital) and details of your family, home and work.