Questions and answers · Taxes and company
Which legal form do investors use — and what is an "OOD i Ko KD"?
A Bulgarian limited partnership (KD) under the Commercial Act combines at least one partner with unlimited liability and at least one whose liability is capped at their contribution (Art. 99 et seq.). When an OOD — the Bulgarian equivalent of a limited liability company — acts as the general partner, you get the counterpart of the German GmbH & Co. KG; the company name then follows the pattern "… OOD i Ko KD". The Commercial Register at the Registry Agency expressly admits legal entities, including foreign ones, as partners; the partnership agreement must be in writing with notarised signatures. Details and links are in our guide.
Still a question? Talk to SvetlanaThis information is for general orientation only and does not replace legal, tax, banking, construction, notarial or compliance advice.

