Branch Registration: Two Layers of Regulation
A foreign company’s branch in Georgia is two things at once: a registry object whose formation is governed by the Georgian law on entrepreneurs, and a tax presence whose decisive consequences come from the Georgian Tax Code. This page describes the second, tax layer: registering a branch is a choice in favour of a permanent establishment, and that choice directly determines the tax regime.
Note the only corporate-law difference between a branch and a representative office is drawn by the law on entrepreneurs — a branch conducts trading operations, a representative office does not. In tax terms the result is identical: the Tax Code treats both as a permanent establishment.