Transferring a share in a Georgian LLC: it takes effect on the register
Transfer needs no consent, and the statute knows no pre-emption right — but the transfer takes effect only on registration, and the seller stays liable.
Blog
Insights on company formation, banking and taxes in Georgia.
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Licences in Georgia: whoever fails to decide has granted
The catalogue of activities needing permission is exhaustive, and no other statute may extend it.
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Georgian contracts: the arbitral award travels, the judgment does not
Choice of law in Georgia is freer than expected and bounded more sharply in one place. On forum, one clause is routinely set wrong.
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Transfer pricing in Georgia: thirty days after the letter is too late
The arm’s length principle applies to cross-border dealings between related enterprises. The documentation is not filed but called for — on a short deadline.
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Who may advise you in Georgia — and who may not
Georgia barely regulates advice but regulates representation sharply. Where the line runs — and why the common rule of thumb fails in criminal matters.
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Registering as a sole trader in Georgia, step by step
Registration with the registry, tax number, application for the small business status, bank account, first filing.
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Georgia or Estonia: the same tax model, two contexts
Georgia adopted the Estonian model of profit taxation in 2017. What is compared, then, is not the model but everything that surrounds it.
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Georgia or Cyprus: the difference is called the EU
A line runs between an EU member state and a third country that becomes visible in German international tax law — and it decides more than the rate.
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A business account for the Georgian structure: what banks require
A business account is not a continuation of the personal one. It attaches to the registered entity, to a visible activity and to named signatories.
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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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Wyoming, Delaware or New Mexico: which state?
For an LLC with no US business the state decides not the tax but the annual duties, the published data and the running cost.
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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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Annex 4: the seven items — and the list in circulation
Georgian Small Business Status excludes seven activities. The English list with "financial services" quoted everywhere is not in the Resolution itself.
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Prop-trading payouts and Georgian Small Business Status
Payouts from futures proprietary-trading programmes can be turnover of a Georgian individual entrepreneur under Small Business Status — 1% instead of 20%.
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Sole Trader or LLC: Who Owns the Turnover for Tax
Digital nomads choose between an Individual Entrepreneur at 1% and a Georgian LLC. The question is not settled by the tax rate but by attribution.
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Georgian LLC, German Residence: the Active-Income Test
Anyone living in Germany who controls a Georgian LLC cannot avoid §§ 7–13 AStG. The substance defence is closed to third countries.
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Priced in Dollars, Paid in Lari: Georgia's Currency Rule
Prices may be agreed in dollars in Georgia — settlement happens in lari at the official rate. What that means for property purchases, rent and contracts.
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Withholding Tax in Georgia: 5, 10 or 15 Percent — and When Zero
Georgian withholding tax 2026: 5% on dividends, interest and royalties, 10% on services, 15% for blacklisted jurisdictions — and the exemptions that matter.
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Georgian Company, German Authorities: What Actually Counts
Place of management, market-effects principle, Art. 3 GDPR: four regimes tested — where a Georgian company holds up and where only a genuine relocation helps.
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Holding & Director Structure: Run a Foreign Company Without a Permanent Establishment
Holding structure Georgia: run a US LLC or UK Ltd through a director without creating a permanent establishment — the rules under Art. 27–29 GTC.
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Remote Formation: A Video Call Instead of a Notary — Day by Day
Power of attorney, online notary by video, apostille, filing at the Public Service Hall. Seven business days to an operational company, without travelling.
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What a Georgian Formation Really Costs
A package from EUR 690 — and then what? Every tier, every add-on with its price, and three worked constellations including the items we do not charge for.