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Alexander Rangelov

Senior Associate
Head of Tax

Portrait ofAlexander Rangelov

Alexander Rangelov

Senior Associate
Head of Tax

Contact
CMS Sofia
Landmark Centre
14 Tsar Osvoboditel Blvd.
Floor 1, 2
1000 Sofia
Bulgaria
Languages Bulgarian, English

Alexander Rangelov is a senior associate in the Corporate team at CMS in Sofia and Head of the Tax practice. 

He has experience in corporate law with a focus on taxation, in particular corporate income tax, VAT, local taxes and fees and tax litigation. He has participated in various projects for local and multinational entities involving tax advice, tax structuring, tax due diligence for M&A projects and on-going tax consultancy.

Before joining CMS, Alexander was an attorney-at-law and senior tax consultant at Deloitte Bulgaria and an attorney-at-law and tax consultant at PricewaterhouseCoopers Bulgaria.

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Relevant experience

  • BY FAR on a comprehensive tax structuring and due diligence procedure regarding potential investments in the client’s business by investment funds and sector specific companies to further expand the client’s trademark market share.
  • Prestige 96 on support and legal representation in an administrative and court appeal of a tax assessment.
  • A digital marketing business on legal representation in an administrative and court appeal of a tax assessment.
  • An international crypto currency platform on the tax structuring and tax due diligence in the acquisition of an office building.
  • A streaming service provider on the tax aspects of a film shoot in Bulgaria for the client’s VOD platform.
  • GTS / Interoute, Europe’s largest cloud services platform, on the tax structuring of an internal restructuring and subsequent sale of business.
  • BayWa r.e. on the comprehensive tax environment in Bulgaria regarding green energy sector taxation as well as tax structuring advice on potential investments in Bulgaria.
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Memberships & Roles

  •  Sofia Bar Association
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Education

  • 2006 – LL.M., Faculty of Law, Sofia University “St. Kliment Ohridski“
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Expertise

12/12/2016
Amendments to Bulgarian tax laws
On 6 December 2016, the amendments of the Bulgarian tax laws were published in the State Gazette and shall take effect as of 1 January 2017. Mandatory electronic filing of tax returns Entities subject to corporate income tax will be obliged to file t
Law-Now Tax
03/10/2016
Bulgarian Ministry of Finance published the 2017 draft tax package for...
On 16 September 2016 the Bulgarian Ministry of Finance published, on its website, a draft bill introducing amendments to tax legislation. The draft bill will be subject to public consultation before being sent to Parliament. The proposed amendments w
Law-Now Tax
10/06/2016
Annual Financial Reports Publication Alert
Pursuant to the new Accountancy Act in force as of 1 January 2016 all entities must publish their annual financial statements (audited, consolidated where applicable) and their annual management reports, as approved by the General Meeting of Sharehol
Law-Now Tax

Feed

05/10/2023
Importers of electricity in the EU face new challenges
On 1 October 2023, the Transitional period of the Carbon border adjustment mechanism (CBAM) went into effect with additional reporting obligations for importers of electricity to the EU.The importers...
Law-Now
27/06/2023
EU to introduce new Directive to facilitate WHT relief
On 19 June 2023, the EU Commission proposed a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (WHT Directive) to tackle the problems originating from unharmonised double taxation...
Law-Now Tax
27/06/2023
EU to launch Carbon border adjustment mechanism
On 10 May 2023, the EU Parliament and Council introduced Regulation (EU) 2023/956, the Carbon border adjustment mechanism (CBAM), which creates a new strategy within ‘The European Green Deal’ including...
Law-Now ESG – Environmental, social and governance
28/02/2023
New Zealand and EU finalise free trade agreement
Following four years of negotiations, the EU and New Zealand finalised a free trade agreement (FTA) that is expected to save more than EUR 140 million per annum to businesses in the form of export duties...
Law-Now
12/01/2023
Bulgaria introduces VAT adjustments on uncollectible receivables
As a result of amendments to the Value Added Tax Act (VATA) that went into force on 1 January 2023, taxpayers in Bulgaria will be able to reduce the tax base of their supply in the event of total or partial...
Law-Now Tax
24/11/2020
Law and regulation of Covid-19 tax relief in Bulgaria
Value Added Tax No measures so far. Corporate Income Tax No measures so far, in discussion is the postponement by 3 months of the annual return filing being 31 March 2020. Social Security Contributions...
Expert Guide Tax
Comparable
19/06/2020
Bulgaria reduces VAT rate on hotel accommodation and restaurant services
On 12 June 2020, the Bulgarian parliament passed a bill amending the VAT rates for certain goods and services as a temporary measure in response to the COVID-19 pandemic. The amendments were promulgated...
Law-Now Coronavirus (COVID-19)
24/03/2020
Bulgaria introduces emergency tax measures during COVID-19 crisis 
On 24 March 2020, the Measures and Actions During State of Emergency Act was enacted in Bulgaria, which introduces temporary tax measures to dampen the effects of the COVID-19 situation. These measures...
Law-Now Coronavirus (COVID-19)
22/11/2019
Bulgaria amends tax laws
On 21 November 2019, the Bulgarian parliament passed amendments to its tax legislation, specifically in the areas of corporate income tax and value-added tax. Highlights of these amendments, which will...
Law-Now Tax
16/08/2019
Bulgaria adopts new rules on mandatory transfer pricing
With the recent passage of new tax legislation on mandatory transfer pricing (TP) documentation, Bulgarian taxpayers meeting certain criteria are now obliged to prepare local TP documentation with information...
Law-Now Tax
30/11/2018
Bulgaria passes amendments to its tax legislation
Bulgarian lawmakers recently passed sweeping amendments to the tax legislation which will go into effect on 1 January 2019. Highlights of the main changes, which were passed on November 26, include:...
Law-Now Tax
19/11/2018
Bulgaria to introduce obligatory transfer pricing documentation
The Bulgarian Ministry of Finance initiated a public consultation on a bill for Amendment of the Tax and Social Security Procedures Code proposing obligatory transfer pricing documentation. The bill...
Law-Now Tax
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