Handbuch GUS

FiFo Ost

Optional Registration on the Grounds of the Capital

Art. 124.

(1)
A local legal entity may register under this Law, where the effectively paid-in capital is equal to at least the BGN equivalent of USD 1 mln, regardless of the taxable turnover or the total value of exports.
(2)
The person registered under par. 1 shall be entitled to stay registered within three years after the date of registration on these grounds.
(3)
The registration under this Article shall be allowed as a single act for the same taxable person.


 
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