Данъчно облагане на наследени дружествени дялове от ООД
Taxation of Inherited Company Shares in a Limited Liability Company (OOD)

Summary/Abstract: This article examines the taxation of inherited company shares in a Limited Liability Company (OOD) under Bulgarian law. It systematically presents the general rules and specific features of inheritance tax, including the applicable principle for taxing inherited assets, declaration of inheritance, calculation of the tax base for determining the payable tax, and exemptions from taxation. The focus of the discussion is on the specific aspects of determining the market value of inherited company shares. The compliance of the taxation principles set out in the Local Taxes and Fees Act (ZMDT) with EU legislation is analyzed. The taxation of inherited shares under the Personal Income Tax Act (ZDDFL) (for heirs and legatees—natural persons) and the Corporate Income Tax Act (ZKPO) (for legatees—legal entities) is examined. Issues related to the tax aspects of inheritance with an international element, determination of tax jurisdiction, and the application of Double Taxation Treaties (DTTs) are outlined. The study aims to contribute to a better understanding of the tax implications of inheriting company shares and to support their practical application

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