On the (Im)possibility of Applying the Legal Definition of „Digital Nomad“ Under the Foreigners in the Republic of Bulgaria Act in the Bulgarian Tax Law

Authors:

Pages: 250-255
DOI: https://doi.org/10.54664/FIER6507

Abstract:

The aim of this article is to analyze the extent to which the legal definition of a “digital nomad” introduced in the Foreigners in the Republic of Bulgaria Act can be directly applied in the Bulgarian tax law. To this end, attention is paid to some specifics between migration and tax law that would be important for the taxation of digital nomads.

Keywords:

digital nomad, Foreigners in the Republic of Bulgaria Act, Income Taxes on Natural Persons Act, resident.

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