The Netherlands consistently ranks among the top five source countries for Bulgaria relocations. Dutch entrepreneurs, remote workers, and BV owners are drawn by Bulgaria's flat 10% income tax, its combined corporate-plus-dividend rate of just 15%, and — since January 1, 2026 — the euro as the national currency. For anyone accustomed to Box 1 rates of up to 49.50% and Box 2 rates that now reach 31%, the arithmetic is straightforward.
But moving from the Netherlands involves more than comparing tax tables. You must deregister from the BRP (Basisregistratie Personen), file the M-biljet for your migration year, understand whether the Box 2 conserverende aanslag applies to you, cancel your zorgverzekering, sort out your AOW entitlements, and ensure your DigiD stays active long enough to manage Dutch administrative loose ends from abroad. Miss a step, and you risk dual tax residency, unexpected conserverende aanslagen, or gaps in pension rights.
This guide covers every step of the process — from your last visit to the gemeente to your first NRA tax filing in Bulgaria. It is written by a Bulgarian law firm that handles Dutch relocations regularly.
Step 1 — BRP Deregistration (Uitschrijving)
If you are leaving the Netherlands for 8 months or longer, you are legally required to deregister from the BRP (Basisregistratie Personen) at your local gemeente. This process is called uitschrijving, and it is not optional — it triggers your transition from resident to non-resident taxpayer.
When and how to do it
You can submit your uitschrijving no earlier than 5 days before your departure date. In practice, most people visit the gemeente in person during the final week. Some municipalities allow online or postal deregistration, but an in-person appointment is the most reliable method.
- Book an appointment at your gemeente for "emigratie" or "vertrek naar het buitenland." Availability varies — in Amsterdam and Rotterdam, expect to book 2-4 weeks ahead.
- Bring your passport or ID card, your new Bulgarian address (even a temporary one suffices), and confirmation of your planned departure date.
- Receive the uitschrijvingsbewijs — your deregistration confirmation. Keep this permanently. It is your primary proof of emigration for the Belastingdienst, your health insurer, and your pension provider.
- Inform all linked institutions — the Belastingdienst, your zorgverzekeraar, the SVB (Sociale Verzekeringsbank), your bank, and your employer (if applicable).
Warning: Without uitschrijving, you remain a registered Dutch resident. This means the Netherlands continues to treat you as subject to unlimited tax liability (Box 1, 2, and 3), you remain subject to the Zvw (healthcare insurance premium), and you continue accruing obligations under the Dutch social security system. BRP deregistration is the single most important administrative step of your move.
DigiD — keep it active
Your DigiD stays active for 3 years since your last login. After uitschrijving, you will still need DigiD to file your M-biljet, access MijnBelastingdienst, check your AOW pension records at MijnSVB, and manage other Dutch government matters. Log in before departure to reset the 3-year clock. If your DigiD lapses while abroad, reactivation is extremely difficult without a Dutch address.
Step 2 — M-biljet (Migration Year Tax Return)
The M-biljet is a special tax return for the year you emigrate from (or immigrate to) the Netherlands. It is more complex than a standard P-biljet because it splits your income into a resident period (subject to worldwide taxation) and a non-resident period (subject to Dutch-source taxation only).
Key details
- Filing requirement: Mandatory for anyone who emigrated during the tax year.
- Availability: For 2025 departures, the M-biljet becomes available in May 2026.
- Deadline: July 1 of the year following departure (extendable on request to the Belastingdienst).
- How to file: Online via MijnBelastingdienst using your DigiD, or through a Dutch tax advisor.
- Box 1 income: Employment and business income earned while you were a Dutch resident is taxed at the regular progressive rates (36.97% / 49.50%).
- Box 2 income: Substantial interest (aanmerkelijk belang) income may trigger a conserverende aanslag (see next section).
- Box 3 income: Wealth tax applies up to your departure date. For 2026, the Box 3 rate is 36% on a deemed return — 6.00% for investments and 1.28% for bank savings. The tax-free threshold is EUR 59,357 per person.
Practical tip: The M-biljet cannot be filed through the standard annual tax filing tool. It requires a separate form and a separate login flow. Many Dutch expatriates hire a specialist belastingadviseur for the M-biljet, as mistakes can trigger unnecessary conserverende aanslagen or double taxation.
Step 3 — Box 2 Exit Tax (Conserverende Aanslag)
If you hold a substantial interest (aanmerkelijk belang — 5% or more of the shares, profit certificates, or voting rights) in any company, the Netherlands treats your emigration as a deemed disposal of those shares. The unrealised gain is taxed as Box 2 income through a mechanism called the conserverende aanslag (conserving tax assessment).
Tax rates (2026)
- 24.5% on the first EUR 68,843 of Box 2 income
- 31% on anything above EUR 68,843
EU deferral — 10 instalments
Since Bulgaria is an EU member state, you qualify for deferral of the conserverende aanslag in 10 equal annual instalments. This means you do not need to pay the exit tax upfront — but the assessment is issued, and you must comply with the instalment schedule or seek further deferral.
Important — security requirement: The question of whether a security (bankgarantie or other guarantee) is required for EU/EEA moves is subject to evolving interpretation. Some Dutch tax advisors argue no security is needed for intra-EU moves under EU free movement principles; others take a more conservative view. We strongly recommend verifying the current position with your Dutch belastingadviseur before departure.
When does the conserverende aanslag expire?
The conserverende aanslag generally expires 10 years after emigration, provided you have not actually sold the shares and you remain within the EU/EEA. If you sell the shares while the assessment is outstanding, the Netherlands can collect.
Planning tip: If you hold a BV (besloten vennootschap), get a professional share valuation before departure. The Belastingdienst will use the fair market value on the date of emigration. Having your own defensible valuation prevents disputes. Also consider the timing — if you emigrate early in the year, only a few months of Box 1 income fall under Dutch rates.
The 30% Ruling — What Happens on Departure
If you currently hold a 30% ruling (30%-regeling), here is what happens when you leave the Netherlands:
- The ruling terminates on your date of departure and BRP deregistration. There is no clawback — you keep the tax benefit you already received for prior years.
- Partial non-resident tax liability abolished: The option that allowed 30% ruling holders to elect taxation as a non-resident in Box 2 and Box 3 (effectively avoiding Dutch wealth tax and reducing Box 2 exposure) was abolished from January 1, 2025. A transitional arrangement applies through 2026 for those who held the ruling before 2024.
- If you return to the Netherlands within a certain period, you may be able to reactivate the ruling for the remaining term — but this depends on your specific circumstances and should be discussed with a Dutch tax advisor.
Step 4 — Arriving in Bulgaria (EU Residence)
As an EU citizen (Dutch or with any EU passport), you enter Bulgaria freely. No visa required. You can stay up to 90 days without any registration. For long-term residence, you register at the Migration Directorate (Дирекция Миграция).
Important: You do not register at a police station. You do not go to GRAO. The only authority handling EU citizen residence is the Migration Directorate under the Ministry of Interior. This is where you receive your residence card and your LNCH (personal number for foreigners).
Four grounds for EU prolonged residence
To obtain a prolonged residence certificate (valid up to 5 years), you must prove one of four grounds:
- Company owner or self-employed — you own a registered Bulgarian company (EOOD/OOD) or are a registered freelancer.
- Employee — you have an employment contract with a Bulgarian employer.
- Self-sufficient person — you have health insurance and sufficient funds (the threshold is approximately EUR 5,100 or the Bulgarian minimum pension equivalent).
- Family member — you are joining a family member who already has Bulgarian residence.
For most Dutch relocators, ground 1 (company owner) is the most practical route — you register an EOOD and use it as your basis for residence.
Fees and timeline
Residence card fees: EUR 7 for standard processing (up to 14 days), EUR 18 for fast-track (3 days), or EUR 36 for express (same day in some offices). Your LNCH number is issued together with the residence card.
For the full process, see: Bulgaria Residence Permit for EU Citizens and Address Registration for Foreigners.
Tax Comparison: Netherlands vs Bulgaria
Here is a side-by-side comparison of the key tax rates as of 2026:
| Tax Category | Netherlands | Bulgaria |
|---|---|---|
| Personal income tax (Box 1) | 36.97% / 49.50% (progressive) | 10% flat |
| Corporate income tax (CIT) | 19% (<EUR 200K) / 25.8% | 10% |
| Dividend / Box 2 tax | 24.5% / 31% (progressive) | 5% |
| Combined CIT + dividend | ~44-48% | 15% (10% + 5%) |
| Wealth tax (Box 3) | 36% on deemed return | 0% |
| Capital gains tax | Box 2: 24.5-31% | 10% |
| VAT (standard) | 21% | 20% |
| Freelancer effective rate | 36.97-49.50% + social | 7.5% + capped social |
| Inheritance tax (close relatives) | 10% - 20% | 0% |
| Currency | EUR | EUR (since Jan 2026) |
Concrete example: A Dutch BV owner earning EUR 150,000 in profit pays approximately EUR 38,700 in vpb (vennootschapsbelasting) plus approximately EUR 27,000 in Box 2 tax on dividends — total approximately EUR 65,700 (effective rate ~44%). In Bulgaria, the same EUR 150,000 through an EOOD costs EUR 15,000 in CIT plus EUR 6,750 in dividend tax — total EUR 21,750 (combined rate 15%). That is a saving of approximately EUR 44,000 per year.
Moving from the Netherlands? We Handle Dutch Relocations Regularly.
Residence card, company setup, bank account, tax registration — from uitschrijving to first NRA filing.
Book Free Consultation →Netherlands-Bulgaria Double Tax Treaty
The NL-BG double tax treaty was signed on a modern OECD model basis, entered into force on July 31, 2021, and applies from January 1, 2022. It replaced the older 1990 treaty and includes several improvements relevant to relocators.
Key withholding rates
| Income Type | Withholding Rate | Notes |
|---|---|---|
| Dividends (general) | 15% | Maximum withholding by source state |
| Dividends (qualifying holding) | 0% | If beneficial owner holds 10%+ of capital for 365+ days |
| Interest | 5% | Maximum withholding by source state |
| Royalties | 5% | Maximum withholding by source state |
Income allocation
- Employment income: Taxed in the country where the work is performed. Work from Bulgaria for a Bulgarian employer or your own EOOD — Bulgaria taxes it.
- Business profits: Taxed in the country of residence (Bulgaria), unless you maintain a permanent establishment (vaste inrichting) in the Netherlands.
- Rental income from Dutch property: The Netherlands retains the right to tax. Bulgaria grants a credit to avoid double taxation.
- Capital gains on shares: Generally taxed in the country of residence (Bulgaria), with exceptions for shares deriving value primarily from Dutch real estate.
Elimination of double taxation
The treaty uses the credit method: Bulgarian residents declare worldwide income and receive a credit for taxes paid in the Netherlands under the treaty. This ensures you are never taxed twice on the same income.
AOW Pension & Dutch Pension Schemes
Your Dutch pension entitlements do not disappear when you move to Bulgaria.
AOW (state pension)
- AOW continues to be paid in Bulgaria. The SVB (Sociale Verzekeringsbank) can transfer your AOW to a Bulgarian EUR bank account.
- Your BSN (burgerservicenummer) remains valid permanently — you will use it for all Dutch government interactions.
- You stop accruing AOW rights from the moment of emigration (each year of residence between age 15-67 = 2% of the full AOW pension). If you worked in the Netherlands for 20 years, you have 40% of the full AOW.
- You can voluntarily continue AOW contributions for up to 10 years after emigration through the SVB, though this is often not cost-effective depending on your age.
Occupational and private pensions
Pensions from Dutch employer schemes (pensioenregelingen) are generally payable to any EU country. Under the NL-BG DTT, pension payments are typically taxable in the state of residence — meaning Bulgaria, at 10%. Government pensions (ambtenarenpensioenen) remain taxable in the Netherlands.
Tax treatment
Under the NL-BG treaty, private pensions and AOW are subject to treaty allocation rules. As a Bulgarian tax resident, you declare pension income on your Bulgarian tax return. The treaty's elimination-of-double-taxation article ensures no double taxation through the credit method.
Health Insurance — Cancelling Zorgverzekering
Once you deregister from the BRP, you are no longer subject to the Dutch Zorgverzekeringswet (Zvw) and must cancel your Dutch health insurance (zorgverzekering).
How to cancel
- Start 3 months before departure. Contact your zorgverzekeraar and inform them of your planned emigration date. Most insurers have a specific emigration form.
- Provide your uitschrijvingsbewijs once you have deregistered from the BRP. The insurer will terminate your policy as of the emigration date.
- Zorgtoeslag (healthcare allowance) from the Belastingdienst/Toeslagen will also stop. Make sure to notify them to avoid overpayments that you will have to repay later.
Health insurance in Bulgaria
As a Bulgarian tax resident with a registered company or freelancer status, you will be covered by the Bulgarian NHIF (National Health Insurance Fund) through your social security contributions. Many Dutch expats supplement this with private health insurance in Bulgaria, which costs approximately EUR 50-150/month for comprehensive coverage.
Company or Freelancer Setup in Bulgaria
Most Dutch relocators were either ZZP'ers (zelfstandigen zonder personeel), BV owners, or eenmanszaak operators. Here is how each translates to the Bulgarian system.
EOOD (Bulgarian single-member LLC)
The EOOD is the closest equivalent to the Dutch BV — but significantly simpler and cheaper:
- Minimum capital: EUR 1 (versus no legal minimum for a BV, but in practice EUR 0.01+)
- Corporate tax: 10% (versus 19-25.8% vpb in the Netherlands)
- Dividend tax: 5% (versus 24.5-31% Box 2 in the Netherlands)
- Combined rate: 15% (10% + 5%) — compared to approximately 44-48% effective in the Netherlands
- Registration takes 3-5 business days at the Commercial Register
For the full registration process, see: Register a Company in Bulgaria as an EU Citizen.
Freelancer (Свободна професия)
If you were a ZZP'er in the Netherlands, the Bulgarian freelancer status is worth considering — especially for income under EUR 100,000:
- Effective tax rate: 7.5% — Bulgaria applies a flat 10% tax after an automatic 25% expense deduction
- Social security contributions are capped at approximately EUR 700/month
- No minimum capital, no Commercial Register — you register directly with the NRA
- Simpler accounting and annual filing
Our recommendation: For income under EUR 100,000 — freelancer. For EUR 100,000-200,000 — compare both structures with an accountant. Above EUR 200,000 — a company (EOOD) with retained profits is usually better. The combined rate is 15% (10% + 5%), but you can defer the 5% dividend tax by keeping profits in the company.
Banking & Practical Setup
Corporate bank account in Bulgaria
Opening a Bulgarian corporate bank account takes approximately one week and costs EUR 100-500 in KYC fees depending on the bank. Major banks for foreign entrepreneurs include UniCredit Bulbank, DSK Bank, and Postbank (Eurobank).
Fintech as an operational account
Fintech can replace a Bulgarian bank for daily operations. Many Dutch relocators use Wise Business or Revolut Business as their primary operational account for EUR invoicing and payments. However, you will still need a Bulgarian bank account for NRA tax payments, social security contributions, and payments requiring a Bulgarian IBAN.
For the full process, see: Opening a Bank Account in Bulgaria as a Foreigner.
Dutch bank accounts
Unlike some countries, the Netherlands does not require you to close your bank account on emigration. However, you must notify your bank about your change of address and tax residency. Be aware that some Dutch banks — particularly online-only banks — can close your account with 2 months' notice if you are no longer a Dutch resident. ING, ABN AMRO, and Rabobank are generally more accommodating for non-resident accounts, but policies vary.
Practical tips for Dutch relocators
- Keep your BSN — it is permanent and needed for all future Dutch government interactions (tax, pension, social security).
- DigiD: Log in before departure. It stays active for 3 years since the last use. Without it, filing your M-biljet and managing Dutch tax affairs remotely becomes very difficult.
- Mail forwarding: Set up Postnl mailforward to your Bulgarian address. Note that international forwarding is available for up to 1 year.
- Driver's license: Your Dutch rijbewijs (EU format) is valid in Bulgaria indefinitely. No exchange required.
Common Mistakes Dutch Relocators Make
Based on our experience handling Dutch relocations, these are the errors we see most often:
1. Not deregistering from the BRP
Some people avoid uitschrijving to keep their Dutch health insurance or bank account. This is the worst mistake. Without deregistration, the Netherlands continues to tax your worldwide income at Dutch rates. You end up in a dual-residency conflict that is expensive and complex to resolve.
2. Letting DigiD expire
DigiD expires 3 years after last use. Once it expires abroad, you cannot easily reactivate it without a Dutch address. You then cannot file your M-biljet online, cannot check your pension records, and cannot manage any Dutch government matter electronically. Log in before you leave.
3. Ignoring the Box 2 conserverende aanslag
BV owners who do not prepare for the conserverende aanslag may face unexpected assessments. Get a professional valuation of your BV shares before departure, and discuss the EU deferral and potential security requirement with your belastingadviseur well in advance.
4. Not cancelling zorgverzekering on time
If you forget to cancel your zorgverzekering, you continue paying premiums unnecessarily. Worse, the zorgtoeslag may continue and create an overpayment that the Belastingdienst/Toeslagen will claw back with interest. Start the cancellation process 3 months before departure.
5. Not spending 183 days in Bulgaria in the first year
Some relocators move to Bulgaria in September and expect to claim tax residency for that calendar year. Unless you can prove centre of vital interests (difficult for newcomers), you need 183 days within the calendar year. Plan your move for January-March to maximise your first-year day count.
6. Registering at a police station
Many Dutch relocation guides still advise registering at a "local police station" or at GRAO. This is incorrect for EU citizens. Your registration happens exclusively at the Migration Directorate. For more details, see our guide on address registration for foreigners.
Common questions before booking:
Is this legal? Yes. EU freedom of movement is a treaty right. Bulgaria's 10% flat tax is set by national law, not a loophole.
Do I need to speak Bulgarian? No. We handle everything in English.
What does it cost? Full relocation packages from EUR 2,000. First consultation is free.
How fast can it be done? Residence card in 1-14 days. Full setup in 2-4 weeks.
Get Your Personal Netherlands-to-Bulgaria Relocation Plan
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Frequently Asked Questions
Do I need to deregister from the BRP before moving to Bulgaria?
What is the M-biljet and when do I file it?
Will I pay Dutch exit tax on my BV shares?
What happens to my 30% ruling when I leave?
Will I still receive my AOW pension in Bulgaria?
How does the NL-BG double tax treaty work?
Do I need to cancel my Dutch health insurance?
Can I keep my Dutch bank account after moving?
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Book Free Consultation →Disclaimer: This article provides general information about relocating from the Netherlands to Bulgaria and does not constitute legal or tax advice. Tax residency determinations, conserverende aanslagen, and Box 2 calculations depend on individual circumstances. Dutch tax matters should be coordinated with a Dutch belastingadviseur. Consult our team for advice tailored to your specific situation. Last updated: April 7, 2026.