The problem
The urgent situation created by the rapid spread of Coronavirus causes a significant impact not only on individuals and their freedoms, but also on companies that may find themselves in real difficulty and unable to fulfil their contractual obligations properly.

In the complicated situation caused by the diffusion of Coronavirus (Covid-19) and the changed economic conditions in Bulgaria and around the world, many commercial banks have taken measures to facilitate their customers. Part of the measures consist in facilitating banking, payment and other administrative services, and others in extending credit terms.

With the donation contract, the donor gives up immediately and gratuitously something to the donated person who accepts it.
The corporate tax framework allows donors to ease their tax obligations by reducing the taxable amount of the donation.