Can I keep my German GmbH and still live in Bulgaria?

It is possible, but these are two questions, not one. First the shares: with a holding of at least 1 per cent under section 17(1) sentence 1 of the Income Tax Act, exit taxation under section 6 of the Foreign Tax Act applies when unlimited tax liability ends. Second the company itself: if you run the GmbH from Bulgaria in future, its place of management moves with you under section 10 of the Fiscal Code, which can trigger consequences of its own for the company. Anyone wanting to keep the GmbH settles both points before the move, not after. General information, not tax advice.