Topic area
Law & procedure in Georgia
The questions that only surface once the structure is up and running: who may do what, what has to be in the contract, and what happens when the authority takes a different view.
While a structure is still being planned, everything revolves around tax rates. Once it is running, the questions change: who may actually sign, what goes into the employment contract, and what happens when the tax authority sees things differently. This topic area collects that second kind.
What you will find here
Who may do what. Georgia barely regulates advice and regulates representation sharply — and the line does not run where the common rule of thumb puts it. That includes the one exception in an otherwise unregulated market: the registration duty for bookkeeping provided to clients.
What belongs in the contracts. The Georgian Labour Code makes ten terms mandatory, allows a probation period of six months, and lets an employer shorten the notice period from thirty days to three by paying one additional month’s severance. Drafting on German assumptions misses in several places at once.
What holds up in the contract. A choice of law is permitted but void insofar as it disregards mandatory rules of the most closely connected country. For corporate resolutions, real estate and registrations Georgia has exclusive jurisdiction — a diverging forum clause achieves nothing there. And at enforcement the routes part: an arbitral award has a named convention behind it, a state judgment does not.
What applies in a dispute. Thirty days from service, a two-stage procedure inside the Ministry of Finance, the courts open at any stage — and an assessment that stays in force despite the appeal. Alongside it, transfer pricing: documentation that is never filed but called for within thirty days, and a separate annual report with a threshold of its own.
What to settle beforehand. Whether a planned activity needs permission at all — the catalogue is exhaustive, and an authority that misses its deadline has granted. How a share is transferred and from when the transfer bites. And what data protection law requires, its supervision having changed hands in March 2026.
What this topic area is not for
It answers no question of German, Austrian or Swiss law. Whether an arrangement holds up in your country of residence, whether exit taxation is triggered, whether a CFC attribution looms — that is for a professional admitted there, and each article says where our remit ends.
Nor does it replace a review of your own case. The articles set out the provision and the version they rely on; which version applies to a particular contract or a particular assessment turns on facts no article can carry.
Articles in this subject area
- Who may advise you in Georgia — and who may not Georgia barely regulates advice but regulates representation sharply. Where the line actually runs, what SARAS has to do with it, and why the common rule of thumb is wrong in criminal matters.
- 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 — and at enforcement, arbitral awards and judgments part ways.
- Employment contracts in Georgia: thirty days’ notice — or three Written form only above one month, ten mandatory terms, a six-month probation period and a notice period the employer may shorten by paying for it. The Georgian Labour Code in its own words.
- Tax disputes in Georgia: two stages, and no suspensive effect Thirty days from service, a two-stage procedure inside the Ministry of Finance, the courts open at any stage — and an appeal that does not hold up the assessment it challenges.
- 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 — and the deadline is not long enough to write it once the request arrives.
- 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 over existing shares — but the transfer takes effect only on registration, and the seller stays jointly and severally liable.
- Licences in Georgia: whoever fails to decide has granted The catalogue of activities needing permission is exhaustive, and no other statute may extend it. Where the authority misses its deadline the licence is deemed granted — under an extension rule that carries a deadline of its own.
- Data protection in Georgia: the State Audit Service took over in March 2026 Georgia’s data protection law has no market-place criterion, caps fines at 10,000 lari — and since 2 March 2026 has a different supervisory authority from the one every secondary source still names.