Publications

Lawful Termination of Employment: Key Considerations for Employers in Georgia

Lawful Termination of Employment: Key Considerations for Employers in Georgia

The Labour Code of Georgia (the Labour Code) forbids contractual terms that weaken employee protections and declares them void. Employers must ensure that termination decisions respect equality and non-discrimination. This means providing equal treatment, preventing harassment, offering reasonable accommodation, and carrying the burden of proof in discrimination disputes. Grounds for Termination The Labour Code provides […]

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taxtation of crypto assets

Taxation of Crypto Assets in Georgia: Rules, VAT Treatment, and VASP Regulation

The rise of digital currencies has prompted many countries to update their tax systems. Georgia has become one of the more attractive jurisdictions for crypto investors and blockchain businesses, offering clear rules and several exemptions. The Georgian Tax Code, alongside ministerial rulings, establishes how income from crypto transactions is taxed and under what circumstances exemptions

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Rules for Mandatory and Voluntary VAT Registration in Georgia

Rules for Mandatory and Voluntary VAT Registration in Georgia

Value Added Tax (VAT) plays a key role in Georgia’s tax system, and understanding the rules for registration is essential for businesses and entrepreneurs operating in the country. Businesses can register for VAT under the Tax Code of Georgia in two ways: mandatory registration, where the law requires registration once specific thresholds or conditions apply, and voluntary

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Georgian Law on Entrepreneurs

Georgian Law on Entrepreneurs

The Law of Georgia on Entrepreneurs in Georgia establishes a clear and modern framework for companies, shareholders, directors, creditors, and other stakeholders. It draws inspiration from European Union directives and aims to bring Georgian corporate law closer to international standards. Modern Rules for Business Operations The Law introduces a more transparent approach to company operations.

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 Protecting Personal Data in Georgia’s Thermal Screening Era

 Protecting Personal Data in Georgia’s Thermal Screening Era

In recent years, thermal cameras have become increasingly common in Georgia across various industries, including hospitality, retail, transportation, and corporate offices. Initially popularized during the COVID-19 pandemic as a tool for temperature screening, these devices continue to be used today for health, safety, and security purposes. While thermal cameras can help businesses identify potential risks

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Public Registry’s Verification of Foreign Apostilled Documents in Georgia

Public Registry’s Verification of Foreign Apostilled Documents in Georgia

Public Registry’s Verification Practice The LEPL National Agency of the Public Registry (Public Registry) has adopted a practice of subjecting documents issued and apostilled abroad to an additional verification procedure. When applicants submit such documents, the Public Registry may send them to the Ministry of Foreign Affairs of Georgia (MOFA) or the relevant embassies/consulates. The

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Unilateral Termination of Registered Lease Agreement

Unilateral Termination of Registered Lease Agreement

Due to the practice of the National Agency of Public Registry of the Ministry of Justice of Georgia (the Public Registry), the unilateral right of the landlord to terminate registration of the lease agreement upon early termination of the agreement cannot be enforced. Registration Requirement for Long-Term Leases A lease agreement with more than one

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Virtual assets regulation in Dubai

Virtual Assets Regulation in Dubai: An Overview

The global digital economy is expanding rapidly. Countries now compete to attract businesses in blockchain, crypto, and digital assets. The United Arab Emirates has emerged as a key player. Dubai, in particular, has introduced a clear framework to support and regulate virtual assets. The Legal Foundation Dubai regulates virtual assets under a dedicated law. It

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Termination of Employment Agreement Due to Reorganization: Legal Requirements for Employers

Termination of Employment Agreement Due to Reorganization: Legal Requirements for Employers

Legal Grounds for Termination Under the Labor Code of Georgia (the “Labor Code”), termination of an employment contract due to reorganization must be justified by both organizational changes and a resultant reduction in the workforce. Economic, technological, or structural changes alone do not constitute sufficient grounds for termination. Georgian courts have recently emphasized the need

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Mandatory CCTV Surveillance Rules for Business Operators

Mandatory CCTV Surveillance Rules for Business Operators

In Georgia, certain businesses must follow strict rules on photo and video surveillance. Government Ordinance No. 101 sets these obligations. It defines technical standards for surveillance equipment and regulates how the systems must operate. The Ordinance also lists the properties where cameras are mandatory. The Ordinance entered into force on the date of its signing,

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