COVID-19: State of emergency in Bulgaria - updates and advice

In light of the global situation related to the spread of COVID-19, Kambourov & Partners is taking the necessary steps to protect the health and safety of its team, clients and partners, including by encouraging remote work.

While closely monitoring the constantly developing situation, we remain fully available and will be sharing the latest updates, as well as useful advice to help you navigate the various emerging challenges. Follow our  LinkedIn page so you never miss any of our publications and expert analyses. You can also subscribe to our newsletter.


Back to work - how to create a safe environment for employees?

With so many different aspects and risk factors to consider, going back to work can be a tough task for both employers and employees. We have put together a  back-to-work checklist with some of the main points to keep in mind when adapting workplaces to the current situation and the respective health and safety requirements.


How to maintain the arm’s length during a pandemic?

How does the COVID-19 pandemic impact transfer pricing (TP) and what can be done to manage the risks of transfer pricing policies? Read  Nikol Nikolova's recommendations here.


Data traffic, surveillance and monitoring in the fight against COVID-19

Ivo Alexandrov and Mario Arabistanov summarised some of the population monitoring actions, undertaken around the world and addressed key questions related to certain provisions of the Bulgarian Electronic Communications Act. Find out more about what data traffic is, who might be able to access it and what are the current conditions for obtaining such data in Ivo and Mario’s  article. 


Free use of patents in the fight against COVID-19

A group of scientists, lawyers, entrepreneurs and individuals have initiated the creation of a worldwide movement to support the fight against COVID-19 by making intellectual property rights available free of charge. Get to know more about the Open COVID Pledge and how it overcomes constraints related to IP rights in the current global pandemic  here


Global Guide: Measures adopted to support distressed businesses through the COVID-19 crisis

Kambourov & Partners partnered with  INSOL International and the World Bank in the preparation of a Global Guide on the Measures adopted to support distressed businesses through the COVID-19 crisis. Check out the Guide's interactive world map and click to see country-specific measures.


Managing your permanent establishment risk and corporate residency during the COVID-19 pandemic

Imagine a business, for instance a multinational group, having employees from all over the world operating normally prior to the pandemic. However, one day governments adopt emergency measures, leaving some of these employees, for one reason or another, stranded in different locations. What would be the tax consequences for the enterprise? Would the employees become tax residents in a different country? Find the answers here.


Amending and Supplementing Act of the Bulgarian State of Emergency Measures Act

The Amending and Supplementing Act of the Bulgarian State of Emergency Measures Act, adopted on 06.04.2020, was promulgated in the State Gazette, No. 34, dated 09.04.2020. An overview of the main points is available here.


Rules for deferral and arrangement of liabilities due to banks and their subsidiaries – financial institutions

On 10 April 2020, Bulgarian National Bank (‘BNB’) issued a press release that its Governing Board has affirmed the draft Rules for deferral and arrangement of liabilities due to banks and their subsidiaries – financial institutions, in relation to the state of emergency adopted by the National Assembly on 13 March 2020 in response to the COVID-19 pandemic. Check out an overview of the Rules  here.


Compensation of 60% of insurable earnings during the state of emergency

What are the conditions, which businesses can benefit, what is the procedure?

See our brief overview  here and do not hesitate to reach out to Dennitsa Dimitrova and Andrey Alexandrov in case you have any additional questions or doubts.   


State of Emergency Measures Act

On 24.03.2020, the State of Emergency Measures Act (SEMA, the Act) was published in the Bulgarian State Gazette. The Act enters into force retroactively as of 13.03.2020, with the exception of certain provisions, which will come into force as of the date of its promulgation. An overview of the main points is available  here.


COVID-19 and IP law

Yana Todorova discusses attempts to register coronavirus as a trademark and the intellectual property law tools to prevent abuse in times of crisis. Check her article here. 


COVID-19 & State Aid

On 19 March 2020, the European Commission adopted a Temporary Framework for State aid measures to support the economy in the current COVID-19 outbreak in response to the severe public health emergency for citizens and societies.

Check Plamen Yotov's overview of the framework and of the EC decisions on COVID-19  related State aid here.


State of emergency: Proposed amendments to the Labour Code

On March 18, the National Assembly adopted at first reading the Emergency Measures Draft Law. It reproduces much of the already known anti-epidemic measures from the Minister of Health's Order, which imposed the first restrictions on social life. The draft law provides for some amendments to the Labour Code, in particular to the conditions and procedures for using paid and unpaid leave, in order to overcome problems in the arrangements for home offices and remote work. See an overview of the main points  here.


COVID-19 outbreak: Impact on commercial contracts

Does the coronavirus outbreak and the declared “state of emergency” amount to a force majeure event? What are the options for financial support for businesses in response to mitigate the socio-economic impact and force majeure in loan documents? See a brief guide on these topics  here  


Remote use of corporate infrastructure

The state of emergency, declared last week by the Bulgarian Parliament, as part of the global effort to halt the spread of COVID-19, and the subsequent Order by the Bulgarian Minister of Health (Order № РД-01-124), created various consequences for private businesses. Among them is the recommendation to assure home-based work, wherever possible.

To help employers navigate the process, Mitko Karushkov and Mario Arabistanov put together some important aspects in terms of the remote use of corporate IT infrastructure. Check the full article on Капитал newspaper's  website, as well as a brief summary here and don't hesitate to reach out to Mitko and Mario in case you have any questions or doubts.       


Labour, global mobility and tax implications

The state of emergency, declared on Friday, 13 March 2020, as part of the global effort to stop the spread of COVID-19, provides for a list of measures such as enforcement of "home offices" where possible, restrictions on travel, public institutions, shops and restaurants, ban on public events.

The potential implications for businesses are wide-ranging. Check some of the labour, mobility and tax aspects worth considering  here.