Ministry of Finance provides additional insight on the application of Pillar Two rules in Bulgaria

Following its initial non-binding ruling issued in April, the Bulgarian Ministry of Finance published additional interpretative guidance on 4 May 2026 on the application of the OECD Pillar Two rules in Bulgaria in connection with the Bulgarian qualified domestic minimum top-up tax (“QDMTT”).

The new guidance addresses further practical questions and provides important clarifications on specific technical and compliance aspects of the domestic implementation of the OECD Global Minimum Tax framework.

For more information on the amendments see our newsletter.