DT4103 - Bulgaria: Employment

The employment Article (Salaries and similar remuneration of individuals) contains a paragraph extending the normal 'business visitor' (see DT1920) exemption for remuneration paid to a resident of one country for the exercise of an employment in the other.

The exemptions are for employees in international traffic and for reporters where their income is derived from outside the state in which they are working (see Article 14(3)).