Publications

1% Tax Benefits for Small Business Owners in Georgia

1% Tax Benefits for Small Business Owners in Georgia

Georgia offers one of the most competitive tax regimes for individual entrepreneurs through its Small Business Status (SBS). The regime is designed to support small businesses by providing a significantly reduced income tax rate compared to the standard personal income tax regime. As a result, Georgia has become an attractive destination for freelancers, IT professionals, […]

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Exclusion of a Shareholder from a Limited Liability Company under Georgian Law

Exclusion of a Shareholder from a Limited Liability Company under Georgian Law

The success of a limited liability company strongly depends on cooperation and mutual trust among its shareholders. However, a shareholder may sometimes fail to fulfil fundamental obligations or engage in conduct that seriously harms the legal entity. Such conduct can endanger the company’s proper functioning and the interests of the other shareholders and creditors. In

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Procedural Rights of the Parties and Representation in Court

Procedural Rights of the Parties and Representation in Court

The effective administration of civil justice requires a clear understanding of the procedural rights of parties and the mechanisms through which these rights are exercised. Under Georgian civil procedural law, party autonomy and legal representation form essential elements of the litigation framework. This article examines the procedural rights of parties in civil proceedings under the

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Amendments to Georgia's Labour Migration Framework: Annual Quotas, Expanded Exemptions, and Short-Term Professional Activities

Amendments to Georgia’s Labour Migration Framework: Annual Quotas, Expanded Exemptions, and Short-Term Professional Activities

Effective 9 July 2026, the Government of Georgia introduced amendments to the country’s labour migration framework through updated Resolution №321 (the Resolution), building upon the earlier Resolution №70 of 20 February 2026. The amendments eliminate the labour market test, introduce annual employer quotas, expand exemptions from right-to-work requirements, and establish a new framework for short-term

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New Gambling Bill Introduces International Online Gambling Permits in Georgia

New Gambling Bill Introduces International Online Gambling Permits in Georgia

The Parliament of Georgia has approved, with a third hearing, a package of legislative amendments that will introduce a new regulatory framework for online gambling operators targeting foreign markets. The proposed reforms establish a new category of permits for operators providing online gambling services exclusively to players located outside Georgia, while simultaneously introducing a dedicated

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Misleading Advertising under Georgian Law

Misleading Advertising under Georgian Law

The legal framework governing misleading advertising under Georgian law is established under the Law of Georgia on Advertising, the Law of Georgia on the Protection of Consumer Rights, and the Law of Georgia on Competition. This article provides an overview of the legal framework governing misleading advertising under Georgian law. Definition The Law of Georgia

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Mandatory Data Protection Officers (DPOs): When Appointment Is Required

Mandatory Data Protection Officers (DPOs): When Appointment Is Required

The protection of personal data has become an increasingly important aspect of regulatory compliance for organizations operating in Georgia. The Law of Georgia on Personal Data Protection imposes various obligations on data controllers and processors aimed at ensuring lawful and secure processing of personal data. One of the important compliance mechanisms introduced under the Georgian

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Legal Framework for Data Protection and Information Disclosure in Georgia's Gambling Sector

Legal Framework for Data Protection and Information Disclosure in Georgia’s Gambling Sector

Gambling operators in Georgia operate within an evolving regulatory environment that imposes multi-layered compliance requirements across several critical areas, including data protection, anti-money laundering (AML), player registration and verification, data security, information disclosure, and regulatory reporting. These obligations arise from a combination of sector-specific gambling legislation, ministerial regulations, data protection law, and AML legislation. This

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Copyright Protection for Digital Content under Georgian Law

Copyright Protection for Digital Content under Georgian Law

The rapid development of digital technologies and online platforms has significantly transformed the creation, distribution, and use of intellectual property. Digital content, including software, audiovisual materials, photographs, music, written works, and online media, is increasingly vulnerable to unauthorized copying, distribution, and other forms of infringement. Georgian law provides legal mechanisms for protecting copyright in digital

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Overview of Double Tax Treaties in Georgia

Overview of Double Tax Treaties in Georgia

Georgia has established an extensive network of double tax treaties (DTTs) aimed at preventing the same income from being taxed in more than one jurisdiction. Currently, Georgia has concluded such agreements with 58 countries worldwide, creating a favorable framework for cross-border investment and international business activities. These treaties play a significant role in enhancing Georgia’s

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