Relocation to Georgia

Yes — by two routes, and the choice is a question of lifestyle, not of tax. The standard route is 183 days in any 12-month period: Georgia becomes the base, with travel in between. Anyone who does not want to be in Georgia at all can reach residency only through the HNWI programme with its asset, income and property thresholds. Decisive in both cases: the connecting factors in the home country must be demonstrably dissolved. German residence under § 8 AO has no minimum stay — an available dwelling is enough; in Austria a second home is harmless only under the three conditions of the Zweitwohnsitzverordnung, including no more than 70 days of use and a register kept of them.

No — this is the most consequential confusion in the model. The Tax Identification Number is an identifier the Revenue Service issues almost immediately; it says nothing about residency. What banks require at onboarding, what the CRS self-certification asks for and what every double tax treaty presupposes is the tax residency certificate, and that is issued only once the 183 days are met or HNWI status applies. Anyone mistaking one for the other notices not at the tax office but at the first account opening — or years later, when the country of departure asks where you were resident in the meantime.

For the full tax effect: yes. As long as you keep a residence or habitual abode in a country that taxes worldwide income, you generally remain fully tax-liable there — Georgian tax residency then only mitigates double taxation, it does not remove the home burden. German example: a genuine exit from German taxation requires giving up the German residence AND avoiding a habitual abode of more than 6 months. Similar rules exist in Austria, Switzerland, the UK and elsewhere — check your home-country rules with a local adviser.

German example: leaving Germany while holding at least 1% in a corporation can trigger tax on a fictitious capital gain, and since 2022 deferral options for moves to non-EEA countries are heavily restricted. Many other countries have comparable exit tax regimes. We structure BEFORE the move — typical routes: holding structures, staged relocation, transfers within the family — always together with a home-country tax adviser. In the initial call we estimate the magnitude of your specific case.

Yes, for private individuals with Georgian tax residency. Art. 82 Tax Code exempts foreign income of residents. That covers dividends from German GmbHs, US corps, UK Ltds etc. Note: foreign withholding tax at source usually remains (e.g. dividend withholding in the paying country, potentially reduced under the applicable treaty) — Georgia levies nothing on top.

Yes, as long as the trades run through *foreign* exchanges (Binance, Kraken, Coinbase, Bitstamp …) and you trade as a private individual, not as a registered business activity in Georgia. No threshold, no holding period, no tax. Crypto mining or VASP activity (registered business operations) follow different rules — we discuss your use case in the initial call.

Three tiers, all three directly bookable. **Formalities (€1,190):** exit structuring, Revenue Service registration, personal TIN, address registration, support with the ongoing registrations and the tax residency certificate. **Arrival (€2,490):** adds the personal bank account at one bank including cards and online banking, plus three months of concierge support by chat and phone. **One-stop shop (€4,990):** adds coordination of your household goods with our forwarding partner, the import formalities, and the property search, lease negotiation and handover of keys. Not included are pass-through third-party costs: freight and any import duties, plus rent, deposit and agency commission. On top of any tier: residence permit application from €800, the HNWI route from €3,490 plus €1,290 for the annual renewal.

We handle everything that can be delegated: the government appointments up to your personal tax number, opening the account and issuing the cards, coordinating the shipment of household goods and personal belongings from Europe, the customs formalities on import, the property search to your brief including viewings — by video while you are still abroad — reviewing and negotiating the lease, the handover of keys, registering electricity, water and internet, and a first grocery run so the flat is liveable on the day you arrive. For three months we are reachable by chat and phone, with no hourly billing. What stays with you are the decisions and the third-party costs: you choose the flat, you sign the lease, and you pay freight, duties, rent and deposit directly. Company formation and the corporate tax number are a separate engagement — see [company formation](/en/company-formation/).

No. Visa-free travel follows your **passport**, not your residence permit. You keep travelling on your existing passport. Only Georgian citizenship (at the earliest after 10 years of legal residence) gives access to the ~120 visa-free countries of the Georgian passport.

Since 1 March 2026, foreigners without permanent residence generally need a Special Labour Activity Permit for gainful activity in Georgia. But Law N1509 (in force since 15 April 2026) exempts exactly the typical relocation scenario: those working remotely for non-residents or foreign clients need no permit. Those working locally for Georgian clients or taking Georgian employment may need one — we check this in the initial call.

If you (a) have significant foreign income (dividends from your own foreign company, crypto wealth, foreign rental or securities income), (b) enjoy a capital-city lifestyle with Western infrastructure at a fraction of the cost, and (c) are prepared to spend at least 183 days within a 12-month period in Georgia (or meet the HNWI thresholds). Keeping your home residence and trying to capture only the Georgian benefits fails against your home country’s worldwide taxation.

The classic combination: a **GE LLC** as the operating vehicle for your own business (Estonian model, 1% status or 15% corporate tax on distributions) **+ relocation as a private individual** for the dividend distributions. You pay 5% Georgian withholding tax on dividends to resident individuals — after that the amount is finally settled in Georgia. Effective total burden: well below 20%. See our company formation service for the setup.