Tax Publications
Tax Obligations Related to Business Sale in Georgia
The sale of a business in Georgia can take two main forms: selling the company’s shares or selling its business assets. While both options ultimately
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Legal Publications
Georgia and Energy Charter Treaty
The 1994 Energy Charter Treaty (“ECT”) was ratified by Georgia on 22 February 1995 and entered into force on 16 April 1998 (the “Effective Date”).
Legal Publications
Proposed Amendments to Georgian Law on VASPs: Mandatory Capital and Consumer Protection
On 17 September 2025, a bill introducing amendments to the Organic Law of Georgia “On the National Bank of Georgia” was submitted to the Georgian
Tax Publications
Tax Obligations upon Sale of Residential Property
Introduction In Georgia, the taxation of real estate sales follows a simple and transparent framework. Unlike many other jurisdictions, Georgia does not impose a separate
Legal Publications
On the Georgian Labor Safety Law
Labor safety regulations in Georgia have become a topic of active discussion, as the Georgian relevant state authority, Labor Inspection Office (“Labor Inspection”), regularly conducts
Tax Publications
How Investment Funds Are Taxed in Georgia: Exemptions, Dividends, and Capital Gains
Georgia offers one of the most tax-efficient frameworks in the region for structuring and managing investment funds. Owing to the rules outlined in the Tax
Legal Publications
Introduction of Qualified Electronic Signature and Qualified Trust Service Providers in Georgia
Companies and organizations in Georgia must use electronic documents signed with a qualified electronic signature or stamp if they wish to submit electronic documents to
Tax Publications
Tax Consequences of Capital Increase/Reduction
Capital increases and reductions are common corporate transactions in Georgia. While these actions primarily reflect changes in a company’s equity structure, they also carry specific
Tax Publications
High Net Worth Individual (HNWI) Tax Residency in Georgia
Georgia has positioned itself as an appealing destination for globally mobile individuals, offering a unique route to tax residency designed specifically for High-Net-Worth Individuals (HNWIs).
Tax Publications
Virtual Zone Person Status in Georgia (0% Corporate Tax Regime)
What is Virtual Zone Person Status and Why is It So Beneficial? Georgia offers one of the most attractive tax regimes in the region for
Tax Publications
Taxation of Barter Transactions in Georgia
Barter transactions remain a practical way for businesses and individuals to exchange goods or services without relying solely on cash payments. While they may appear
Legal Publications
Distribution of Dividends
Investors purchase shares to earn a return on their investment. They expect regular dividends as profit. For many minority shareholders, dividends are the only income
