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

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  • Tax Law

VAT in Georgia After EU Approximation: What Businesses Need to Know

A VAT invoice issued in Tbilisi today follows a logic largely written in Brussels, even though Georgia is not a member of the European Union. In 2014, Georgia signed an Association Agreement with the EU, committing to bring its legislation gradually into line with European law, including the common VAT

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  • Tax Law

Georgian Tax Residency Explained: The 183-Day Rule, HNWI Route and Tax Residency Certificate

Tax residency, not citizenship or a residence permit, determines whether worldwide income falls within Georgia’s tax net. Under Article 34 of the Tax Code of Georgia, residency turns on physical presence, unless the High-Net-Worth Individual (HNWI) route applies. Anyone relocating, investing, or claiming treaty benefits should understand both before assuming

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  • Business Law

Mandatory DPOs in Georgia: When Must You Appoint One?

Under the Law of Georgia on Personal Data Protection, appointing a Data Protection Officer is not optional for every business, but for some it is a firm legal obligation, and getting the analysis wrong carries real regulatory risk. The question is not whether you process personal data, but whether you

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  • Business Law

Georgia’s IT Tax Incentives Explained: Virtual Zone Person vs International Company Status

Georgia offers two preferential regimes to technology companies: Virtual Zone Person (VZP) status and International Company (IC) status. Both can substantially lower tax exposure. Neither is a formality, and choosing the wrong one, or holding the right one without real substance behind it, is where the risk sits. Two Regimes,

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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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