If both are in Moscow, they can visit the Bulgarian Embassy/Consulate; the mother issues a POA for donation, and the daughter for acceptance. The consul notarizes these, eliminating the need for an apostille. These POAs are then used in Bulgaria for property transfer. Donation tax is generally not applicable between close relatives. Alternatively, a Russian notary can issue a POA, which would then require translation and further legalization for use in Bulgaria; consulting the Bulgarian consulate for current requirements is advised. Birth certificates might need translation and apostille.
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