The owners of properties located in Bulgaria are obliged due to the Law for local taxes to declare their properties into the local Municipality. The deadline for applying before the local Municipality is 2 months after the Title Deed is registered in the Land register. Also, when the property is acquired during the marriage it belongs to both spouses, although in the Title deed is specified only the name of one of them.

However, although in the Title deed is specified only the name of one the spouses as an owner, it is necessary in the declaration for registration of the property into the Municipality to be explicitly specified the name of the other of the spouses who is also an owner with 50 %.

If in the declaration is specified  the name of one of the spouses only, the property must be re- registered in the future, because the other of the spouses is also an owner by law and his or her name must be into the Registers. As most of the foreign owners in Bulgaria are not familiar with the above requirements of the law they are making re –declarations immediately before selling their apartments. The negative consequence from such re- declaration is the fact that not registered spouse who is also an owner must pay the annual taxes over the property since the date of declaring together with the interests.

The correct filling of all the details in the declaration is very important as actually on this declaration is based the tax evaluation of the property which is one of the documents necessary for sale of the property together with the paid property taxes.