applied to their property during the war, and which were not applicable to Bulgarian property. This sub-paragraph does not apply to a loss of profit. 5. All reasonable expenses incurred in Bulgaria in establishing claims, including the assessment of loss or damage, shall be borne by the Bulgarian Government. 6. United Nations nationals and their property shall be exempted from any exceptional taxes, levies or imposts imposed on their capital assets in Bulgaria by the Bulgarian Government or any Bulgarian authority be- tween the date of the Armistice and the coming into force of the present Treaty for the specific purpose of meeting charges arising out of the war or of meeting the costs of occupying forces or of reparation payable to any of the United Nations. Any sums which have been so paid shall be refunded. 7. The owner of the property concerned and the Bulgarian Government may agree upon arrangements in lieu of the provisions of this Article. 8. As used in this Article: (a) "United Nations nationals" means individuals who are nationals of any of the United Nations, or corporations or associations organised under the laws of any of the United Nations, at the coming into force of the present Treaty, provided that the said individuals, corporations or asso- ciations also had this status at the date of the Armistice with Bulgaria. The term "United Nations nationals" also includes all individuals, corporations or associations which, under the laws in force in Bulgaria during the war, have been treated as enemy; (b) "Owner" means the United Nations national, as defined in sub- paragraph (a) above, who is entitled to the property in question, and in- cludes a successor of the owner, provided that the successor is also a United Nations national as defined in sub-paragraph (a). If the successor has purchased the property in its damaged state, the transferor shall retain his rights to compensation under this Article, without prejudice to obliga- tions between the transferor and the purchaser under domestic law; (c) "Property" means all movable or immovable property, whether tangible or intangible, including industrial, literary and artistic property, as well as all rights or interests of any kind in property. Article 24 Bulgaria recognizes that the Soviet Union is entitled to all German 1964 [61 STAT. TREATIES
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