---
title: "Branch Office Registration"
url: "https://legal.ge/en/service/corporate-and-commercial-law-en/branch-office-registration-en"
field: "Corporate & Commercial Law"
description: "A branch is a permanent establishment — Tax Code arts 29, 96 and 125: profit tax, registration and double-taxation treaty relief. Legal.ge."
reviewed: "2026-07-09"
updated: "2026-10-15"
publisher: "legal.ge"
---

# Branch Office Registration

> Source: legal.ge, https://legal.ge/en/service/corporate-and-commercial-law-en/branch-office-registration-en

## 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.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/corporate-and-commercial-law-en/branch-office-registration-en

### Is a branch a permanent establishment?

Yes — Article 29 of the Tax Code expressly names a branch and a representative office among permanent-establishment forms.

### Does a construction site or drilling rig create one?

Yes — a construction site, installation or assembly object, and a rig or vessel exploring natural resources are equated with a permanent establishment.

### Does property ownership create one?

No — mere ownership, control or secondment of employees does not create a permanent establishment.

### Who is the profit-tax payer?

A non-resident enterprise acting through a permanent establishment or receiving Georgian-source income.

### When is a permanent establishment deemed created?

From registration, the delegation of powers, or the commencement of representative activity.