Andersen_Admin

Georgian Tax Residency Rules for Individuals and Businesses

Georgian Tax Residency Rules for Individuals and Businesses

The Tax Code of Georgia places significant importance on determining a person’s tax residency. In Georgia, persons are generally taxed based on their residency rather than their citizenship. Different rules apply to individuals and legal entities for determining residency status. These rules are designed to identify where a person carries out most of their economic […]

Georgian Tax Residency Rules for Individuals and Businesses Read More »

Andersen in Georgia ranked by Chambers Global

We are proud to share that Andersen in Georgia has once again been ranked by Chambers and Partners in General Business Law, one of the most respected independent legal directories worldwide. This recognition reflects our team’s commitment to delivering commercially minded, strategic legal advice across a broad range of practice areas, including capital markets, M&A,

Andersen in Georgia ranked by Chambers Global Read More »

Capital Markets Regulation in Georgia: An Overview for Issuers and Investors

Capital Markets Regulation in Georgia: An Overview for Issuers and Investors

Capital markets play an increasing role in the development of Georgia’s financial system by facilitating capital formation, investment opportunities, and market transparency. The principal legal framework governing this sector is the Law of Georgia on Securities Market (the “Law on Securities Market”), originally adopted on 24 December 1998 and subsequently amended, most recently in December

Capital Markets Regulation in Georgia: An Overview for Issuers and Investors Read More »

Taxation of Gambling Operators in Georgia: Corporate Income Tax and GGR Explained

Taxation of Gambling Operators in Georgia: Corporate Income Tax and GGR Explained

The taxation of gambling operators in Georgia is regulated by specific provisions of the Georgian Tax Code and related legislation governing lotteries, gambling, and prize games. Unlike ordinary business activities, gambling operations are subject to special tax rules, including unique methods for determining the taxable base and differentiated tax rates depending on the type of

Taxation of Gambling Operators in Georgia: Corporate Income Tax and GGR Explained Read More »

Georgia Introduces Mandatory Work Permits for Foreign Workers

Georgia Introduces Mandatory Work Permits for Foreign Workers

Effective March 1, 2026, the Government of Georgia is fundamentally reshaping how foreign nationals can work in the country. Resolution No. 70, adopted on February 20, 2026, together with the amended Law on Labor Migration and the Law on the Legal Status of Foreigners, establishes a comprehensive new framework requiring labor immigrants and self-employed foreigners

Georgia Introduces Mandatory Work Permits for Foreign Workers Read More »

VAT Registration and Compliance Rules in Georgia

VAT Registration and Compliance Rules in Georgia

The Georgian VAT system is largely harmonised with the principles established under the EU VAT Directive, ensuring alignment with international best practices and reinforcing the transparency of the Georgian tax framework. Value Added Tax (VAT) in Georgia is a consumption-based tax, meaning that taxation is linked to the place where goods or services are consumed

VAT Registration and Compliance Rules in Georgia Read More »

IP Licensing Georgia

Legal Framework Governing Permission to Use Intellectual Property in Georgia

Georgia has developed a robust legal framework for intellectual property protection. The cornerstone of this framework is the Law of Georgia on Copyright and Related Rights (the “Copyright Law”), which governs the creation, use, transfer, and licensing of intellectual property. The National Intellectual Property Centre of Georgia („Sakpatenti“) serves as the primary regulatory authority responsible

Legal Framework Governing Permission to Use Intellectual Property in Georgia Read More »

Pledges, Mortgages, and Registration Requirements under Georgian Law

Pledges, Mortgages, and Registration Requirements under Georgian Law

Security interests play a central role in commercial transactions in Georgia, enabling creditors to mitigate credit risk and enhance the enforceability of their claims. The Civil Code of Georgia (the “Civil Code”) establishes a detailed legal framework governing pledges and mortgages, defining their creation, scope, priority, and registration requirements. This article provides an overview of

Pledges, Mortgages, and Registration Requirements under Georgian Law Read More »

Competition Law Aspects related to Netflix and Warner Bros. Merger

Competition Law Aspects related to Netflix and Warner Bros. Merger

Netflix and Warner Bros. Discovery (Warner Bros) have signed, but not yet completed, a merger agreement for Netflix to acquire Warner Bros’ film and television studios together with HBO and HBO Max, valued at about 72 billion US dollars in equity and roughly 82.7 billion US dollars enterprise value. Closing is structured to occur after

Competition Law Aspects related to Netflix and Warner Bros. Merger Read More »