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Sophisticated analysis on Georgian regulatory frameworks, business law updates, and strategic guidance for global investors.

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  • Dispute Resolution

DISPUTES 101: What It Takes to Prove a Contract Was a Sham in Georgia

A signed contract carries weight – but not immunity. Georgian courts will not simply enforce whatever a document says; they can, and regularly do, look past the label to ask what the parties actually intended. For businesses financing deals, structuring share transfers, or unwinding a failed arrangement, understanding how that

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  • Dispute Resolution

DISPUTES 101: Procedural Rights and Legal Representation in Georgian Courts

The most expensive mistake in civil litigation is rarely about the merits. It is about process. Who decides whether a claim can be amended? What authority does a representative actually need to settle a case? And why can not every lawyer appear before Georgia’s highest courts? These questions, deceptively technical

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  • Business Law

Crypto Mining Tax in Georgia: Income Tax, VAT, and the Compliance Rules Miners Must Know

Georgia’s low-tax, crypto-friendly reputation draws miners from across the region, but the tax treatment of mining is more nuanced than most guides suggest. The starting point is a distinction the law draws sharply: mining a crypto-asset is not the same operation, for tax purposes, as later selling or exchanging it.

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  • Business Law

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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  • Business Law

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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  • Business Law

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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  • Dispute Resolution

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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  • Immigration

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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  • Business Law

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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