Bulgaria's Ministry of Finance has published Order No. ZMF-33 of 13 January 2023, which approves the list of countries/territories that are jurisdictions with a preferential tax regime. The list contains 5 jurisdictions, including Christmas Island, Guam, Palau, Pitcairn Islands, and the U.S. Virgin Islands. Order No. ZMF-33 is effective from 1 February 2023 and replaces Order No. ZMF-1303 of 21 December 2016, which contains a list of 26 jurisdictions.