Georgia or Paraguay: two territorial systems compared
Both tax territorially, both appear on the same lists. The difference lies not in the principle but in provability, banking and reachability.
Blog
Insights on company formation, banking and taxes in Georgia.
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Habitual abode: the underestimated anchor of tax liability
Residence alone does not hold tax liability — habitual abode is a separate connecting factor.
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Territorial taxation in Georgia: six cases that make it concrete
The account does not decide the source; the facts do. Six worked constellations show where the line between foreign and Georgian source actually runs.
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A Georgian TIN: what the tax number does — and what it does not
Everyone who registers in Georgia gets a tax number. It is not proof of residence. That difference decides bank references and treaty benefits.
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Your own portfolio in Georgia: 0% — but not for the reason everyone gives
Capital gains from a foreign securities account stay untaxed for a Georgian resident — not through an exemption, but through territorial taxation.
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From Spain to Georgia: what the 183 days do not settle
Georgian residence does not end Spanish residence. What decides an exit is the 2010 convention, the baja and the centre of your life — not the day counter.
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Perpetual Traveller: Counting 183 Days Is Not Enough
Perpetual travellers count days in the host country — and miss the two counters that keep running in Germany and Austria.
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Location-Independent at 0%: Georgian Residency + US LLC
Georgian tax residency plus a directly held US LLC produces 0% — but only while three conditions hold at once.
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Emigration: 8.2 Million Germans — What Leaving Costs
INSA survey July 2026: 14% plan to emigrate within five years. What the numbers support — and what German exit tax under § 6 AStG and § 2 AStG really means.
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"Stateless" Is Not a Solution — It Is a Banking Problem
The perpetual traveller fails not on tax but on onboarding. Every bank wants an address, every report a tax number, every treaty a residence.
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Georgia Territorial Taxation: Tax-Free Foreign Income
Georgia territorial taxation explained: why foreign dividends, interest and royalties are 0% for tax residents — rules, limits and the PE trap.
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Georgia Tax Residency: 183-Day Rule and HNWI Program
Georgia tax residency 2026: the 183-day rule in any 12-month period, the HNWI program without minimum stay, and residency certificates for treaty use.
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Relocate to Georgia: 365 Visa-Free Days
Move to Georgia (country): 365 days visa-free, company setup in 1 day, tax residency after 183 days. Your month-by-month relocation roadmap for 2026.