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Contributing Assets for Shares in Georgia: What Public Ruling No. 208 Changes

On 3 July 2026, the Minister of Finance of Georgia published Public Ruling No. 208, clarifying how the Georgian Tax Code treats two closely related transactions: contributing assets to a company in exchange for shares, and receiving assets back from a company on liquidation or capital reduction. The ruling took

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Key Legislative and Regulatory Developments in Georgia in 2026

Georgia’s legislative and regulatory landscape has continued to evolve throughout 2026, introducing important changes across taxation, immigration, real estate, tourism and other regulated sectors. Some of the reforms simplify existing procedures, while others introduce additional compliance and reporting requirements. Below are some of the key developments businesses should be aware

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Excluding a Shareholder from a Georgian LLC: Grounds, Procedure, and Practical Safeguards

Every limited liability company depends on a working relationship among its partners. When one partner’s conduct threatens that relationship, Georgian law gives the company a way out: exclusion. The Law of Georgia on Entrepreneurs sets out two separate routes to the same result, and choosing the wrong one can cost

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Pathological Arbitration Clauses: Enforceability

Cross-border companies often treat the arbitration clause as a formality, copied from a precedent and negotiated last. That habit is expensive. The moment a dispute erupts, the clause becomes the first thing opposing counsel attacks, and a defectively drafted, or pathological, clause can trap a claim in years of jurisdictional

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Georgia’s Labour Residence Permit Rules Just Changed – What Decree No. 317 Means for Employers

Georgia’s government has again fine-tuned the mechanics of the labour residence permit. Government Decree No. 317, adopted on 9 July 2026, amends the procedure for reviewing and deciding residence permit applications set out in Decree No. 520 of 1 September 2014. For international investors, HR teams, and foreign employees already

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The Regulation of Gambling Advertising in Georgia: A Legal Guide for Operators and Investors

Georgia built one of the region’s most liquid gambling markets, then closed the door on how operators can talk about it. Since the 2021 amendments to the Law of Georgia on Advertising took effect, promoting a casino, sportsbook, lottery, or bingo operation – by any medium, through any channel, including

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Why the World Is Relocating to Georgia | NOMOS GEORGIA

A Guide for Entrepreneurs, Remote Professionals and International Businesses   Across New Zealand, Australia, the UK and Western Europe, founder communities are asking the same question: where can a location-independent professional actually keep more of what they earn? Rising tax brackets push many toward Australia, or toward Portugal and Estonia

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Georgia Sharply Raises Advance Tax Ruling Fees Starting 1 January 2027

What foreign investors, corporate groups and tax advisers should do before the new fee schedule takes effect   Under Ordinance No. 251, amending Ordinance No. 96 of 30 March 2010, the fee for an advance tax ruling from the Revenue Service will rise sharply from 1 January 2027. The amount

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Starting a Business in Georgia – Full Legal Support

In recent years, Georgia has become one of the most attractive business hubs in the region. Low taxes, fast registration procedures, a flexible banking system, and a business-friendly environment for international companies allow both foreign and local entrepreneurs to easily start and develop their operations. International Company Status International Company

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