Bulgaria - Residence

Article 4. Resident

Definition tax residence (lid 1)

1.  For the purposes of this Convention, the term "resident of one of the States" means: 

a  in the case of the Netherlands, any person who, under the laws of the Netherlands, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature; but this term does not include any person who is liable to tax in the Netherlands in respect only of income from sources in the Netherlands; 

b  in the case of Bulgaria, any individual who, under the laws of Bulgaria, is liable to tax therein by reason of his nationality and who is not a resident of a third State, as well as any person other than an individual which, under the laws of Bulgaria, is liable to tax therein by reason of the place of its head office or its registration. 

Tie breaker – dual residence individuals (lid 2)

2.  Where by reason of the provisions of paragraph 1 of this Article an individual is a resident of both States, then he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests). Ifthe State in which he has his centre of vital interests cannot be determined, the competent authorities of the States shall settle the question by mutual agreement regard being had to such criteria as his nationality or his habitual abode. 

Tie breaker – dual residence corporations (lid 3)

3.  Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.