{"id":13150,"date":"2019-02-01T10:29:57","date_gmt":"2019-02-01T07:29:57","guid":{"rendered":"https:\/\/madamebulgaria.com\/?p=13150"},"modified":"2019-02-02T12:52:51","modified_gmt":"2019-02-02T09:52:51","slug":"droit-fiscal-en-bulgarie","status":"publish","type":"post","link":"https:\/\/madamebulgaria.com\/fr\/droit-fiscal-en-bulgarie\/","title":{"rendered":"Que nous apprend la l\u00e9gislation fiscale sur la Bulgarie ?"},"content":{"rendered":"

La Bulgarie dispose d'une l\u00e9gislation fiscale tr\u00e8s sp\u00e9cifique en Europe, l'une des plus int\u00e9ressantes. Nous pensons qu'elle en dit long sur les opportunit\u00e9s qui s'offrent au pays. En voici les raisons. <\/strong><\/p>\n\n\n\n

Tout d'abord, il convient de rappeler deux points essentiels de la l\u00e9gislation fiscale bulgare. L'imp\u00f4t sur le revenu est un taux forfaitaire de 10%. Les employ\u00e9s et les employeurs ne paient pas de cotisations sur les salaires sup\u00e9rieurs \u00e0 3 000 BGN. En outre, l'imp\u00f4t sur les soci\u00e9t\u00e9s est l'un des plus bas de l'Union europ\u00e9enne, puisqu'il n'est \u00e9galement que de 10%.<\/p>\n\n\n\n

Une l\u00e9gislation fiscale attrayante semble \u00eatre une particularit\u00e9 de la Bulgarie. En France, par exemple, l'imp\u00f4t sur le revenu est progressif et les cotisations sur les salaires ne sont pas plafonn\u00e9es. Au contraire, le syst\u00e8me bulgare favorise nettement les hauts salaires et les revenus du capital.<\/p>\n\n\n\n

Quel que soit le salaire mensuel de l'employ\u00e9, 1000, 10 000 ou 100 000 BGN. L'imp\u00f4t sur le revenu sera toujours \u00e9gal \u00e0 10% du salaire. Cela signifie que plus le salaire est \u00e9lev\u00e9, plus l'avantage concurrentiel fiscal est important.<\/p>\n\n\n\n

En outre, l'employeur et le salari\u00e9 ne paieront des cotisations (moins de 40% au total) que sur les 3 000 premiers levas. Tout ce que l'on gagne au-del\u00e0 de 3 000 levas est presque un montant net puisqu'il suffit de retirer les 10% d'imp\u00f4t sur le revenu qui s'appliquent.<\/p>\n\n\n\n

Pour nous, ce syst\u00e8me de droit fiscal devrait encourager les entreprises \u00e0 payer des salaires sup\u00e9rieurs \u00e0 la moyenne pour les postes de direction et d'encadrement. C'est aussi un syst\u00e8me qui devrait, en th\u00e9orie, encourager l'esprit d'entreprise. Car le syst\u00e8me ne d\u00e9courage pas de gagner beaucoup d'argent.<\/p>\n\n\n\n

Contrairement \u00e0 d'autres pays europ\u00e9ens o\u00f9 plus on gagne d'argent, plus on paie d'imp\u00f4ts sur les revenus marginaux, la Bulgarie semble \u00eatre un paradis pour les entrepreneurs. <\/p>\n\n\n\n

Pourquoi travaillerait-on dur si, pour chaque euro marginal gagn\u00e9, on finit par donner un pourcentage croissant \u00e0 l'\u00c9tat ? Au bout du compte, la personne finit par travailler presque gratuitement.<\/p>\n\n\n\n

Pourquoi un entrepreneur travaillerait-il 80 heures par semaine, prendrait-il le risque de tout perdre en cas d'\u00e9chec de l'entreprise, si \u00e0 la fin de la journ\u00e9e, en cas de succ\u00e8s, il doit laisser sur la table la plus grande partie de ses revenus ?<\/p>\n\n\n\n

\u00c0 notre avis, la Bulgarie est sans aucun doute l'endroit id\u00e9al pour qu'un entrepreneur lance une entreprise en ligne. Non seulement le co\u00fbt de lancement d'une entreprise est inf\u00e9rieur \u00e0 celui de nombreux autres pays, mais en plus, en cas de succ\u00e8s, l'entrepreneur pourra conserver une grande partie de ses revenus. <\/p>\n\n\n\n

Dans la m\u00eame logique, les entreprises \u00e9tablies en Bulgarie pourraient se permettre de verser des salaires beaucoup plus \u00e9lev\u00e9s \u00e0 leurs dirigeants et cadres que dans d'autres pays europ\u00e9ens. En th\u00e9orie, cela devrait contribuer \u00e0 attirer les meilleurs talents d'Europe.<\/p>\n\n\n\n

Croiriez-vous que, pour gagner 6 000 euros nets (apr\u00e8s cotisations et imp\u00f4t sur le revenu) par mois en France, un salari\u00e9 co\u00fbtera presque 16 000 euros \u00e0 son employeur ? En Bulgarie, le salari\u00e9 ne co\u00fbtera pas plus de 7 500 euros \u00e0 son employeur. Pour nous, il s'agit l\u00e0 d'une forte incitation \u00e0 attirer une main-d'\u0153uvre hautement qualifi\u00e9e et bien r\u00e9mun\u00e9r\u00e9e dans les centres d'ing\u00e9nierie, de R&D et d'informatique d\u00e9localis\u00e9s.<\/p>\n\n\n\n

La Bulgarie est l'endroit id\u00e9al pour lancer une entreprise en ligne<\/p><\/blockquote>\n\n\n\n

Prenons un exemple. Si un entrepreneur souhaite lancer une activit\u00e9 en ligne, il n'a pas de raison particuli\u00e8re d'\u00e9tablir son centre informatique \u00e0 Paris, Londres ou Barcelone. Il peut choisir d'\u00e9tablir son centre \u00e0 Sofia, par exemple, car ses clients sont en ligne.<\/p>\n\n\n\n

En outre, il pourrait se permettre de verser des salaires plus \u00e9lev\u00e9s qu'\u00e0 Paris, Londres ou Barcelone en raison du r\u00e9gime fiscal d\u00e9crit ci-dessus. Cela signifie que ces salaires plus \u00e9lev\u00e9s devraient constituer une bonne incitation \u00e0 convaincre les gens de s'installer \u00e0 Sofia pour travailler dans cette entreprise. <\/p>\n\n\n\n

Enfin, non seulement les salaires nominaux qui seront vers\u00e9s seront plus \u00e9lev\u00e9s, mais si l'on ajoute \u00e0 cela le diff\u00e9rentiel de co\u00fbt de la vie, cela signifie que le pouvoir d'achat des salari\u00e9s sera multipli\u00e9 par un facteur d'au moins 2 ou 2,5. <\/p>\n\n\n\n

Sofia \u00e9tant une ville qui offre tout ce que n'importe quelle autre ville d'Europe occidentale a \u00e0 offrir (voire plus sur certains aspects), il est logique qu'un entrepreneur y \u00e9tablisse sa soci\u00e9t\u00e9.<\/p>\n\n\n\n

En conclusion, nous dirions qu'\u00e0 ce stade, cela reste de la pure th\u00e9orie. Malheureusement, la plupart des entreprises qui externalisent actuellement vers la Bulgarie le font encore principalement pour des t\u00e2ches peu qualifi\u00e9es.<\/p>","protected":false},"excerpt":{"rendered":"

La Bulgarie dispose d'une l\u00e9gislation fiscale tr\u00e8s sp\u00e9cifique en Europe, l'une des plus int\u00e9ressantes. Nous pensons qu'elle en dit long sur les opportunit\u00e9s qui s'offrent au pays. En voici les raisons. Tout d'abord, il y a deux points principaux \u00e0 rappeler concernant la loi fiscale en Bulgarie. L'imp\u00f4t sur le revenu est un taux forfaitaire de 10%. Et les employ\u00e9s...<\/p>","protected":false},"author":3,"featured_media":13155,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"footnotes":""},"categories":[355],"tags":[569],"thb-sponsors":[],"class_list":["post-13150","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-economics","tag-tax-law","post_format-post-format-image"],"yoast_head":"\nWhat does the tax law tell us about Bulgaria? – Madame Bulgaria<\/title>\n<meta name=\"description\" content=\"Bulgaria offers a very specific tax law in Europe, one of the most interesting ones. 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