What is an EOOD and how does it differ from an OOD?

Both correspond to a German GmbH. An OOD has several shareholders, an EOOD exactly one; the E denotes the single-member form. Both are entered in the Bulgarian commercial register maintained by the Registry Agency and receive a publicly viewable identification number, the EIK. Profit attracts 10 per cent corporate income tax under Art. 20 ZKPO, distributions 5 per cent. For buyers from outside the EU the company serves a second purpose: they usually acquire land through a Bulgarian company rather than directly. Details in the guide.