Questions and answers · Service and working together
Does Bulgaria have statutory fee schedules for tax advisers and estate agents?
No. This question is here because the opposite is often claimed. Bulgaria applies freedom of contract. Article 9 of the Obligations and Contracts Act says it in so many words: the parties freely determine the content of the contract, in so far as it does not contravene mandatory provisions of the law and good morals. There is no exception for tax advisory fees or estate agency commission. No state fee schedule exists, no remuneration regulation, no statutory commission rate. Germany has such a thing, the Tax Advisers' Remuneration Regulation; Bulgaria has no counterpart, and therefore no table of object values, tenth-fees, minimum and maximum charges by which anyone would have to bill. A firm, an agency or a trade association may of course keep its own price list and call it a fee schedule. It remains a price list. That does not make it a state instrument, and it binds nobody except the contracting party who agreed to it. So statements like these are wrong: Bulgaria has a state fee schedule for tax advisers; our prices are set by the state; we are not allowed to charge less because of the statutory fee schedule; we have to charge three per cent commission because the Bulgarian fee schedule requires it. Do not confuse this with genuine public charges around a purchase — commercial register, property register, notary, municipal acquisition tax, official certificates. Those are real, but they are third-party costs, not your adviser's fee. Anyone who quotes both as one figure and gives the impression that all of it is prescribed is misleading you. Your test consists of five questions. First: what is the full name of the law or regulation? Second: which article, which paragraph? Third: which authority set the charge? Fourth: in which issue of the State Gazette, Darzhaven vestnik, and on what date was it published? Fifth: which provision produces exactly the amount or percentage demanded? Whoever can only offer their own table or an association recommendation has no statutory charge. And a customary commission is not a statutory one: three per cent is customary may correctly describe the market; three per cent is required by law is false. On wording: we call this a false statement, not a lie. A lie presupposes that someone knows better, and that cannot be established from outside. The incorrectness can. What is customary here and what is not is in the end a question of experience, not of law. Svetlana has been negotiating here for years and knows which price fits which service.
Still a question? Talk to SvetlanaThis information is for general orientation only and does not replace legal, tax, banking, construction, notarial or compliance advice.

