Tax Law

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Late Tax Declaration Fine and Surcharge — Reduction and Appeal

A late tax declaration gives rise to two distinct sanctions: a fine, calculated as a percentage of the tax chargeable…

7 minRead more

Tax on a Commercial Space Lease — 20% + the 100 000 GEL VAT Threshold

Income from renting out commercial space — an office, retail, industrial or storage area — falls under the Georgian Tax…

7 minRead more

Tax on Apartment Rental — an Annual Package for Landlords (5% + Fixed Tax on Short-Term Letting)

Renting out an apartment or house in Georgia is, under the Georgian Tax Code, income from economic activity: the Code…

8 minRead more

Partnership Tax Structuring

A Partnership as an Enterprise Under Article 21 of the Tax Code, an enterprise is any entity carrying on economic…

4 minRead more

Profit Tax Planning

The Essence of the Estonian Model and Its Taxpayers Georgia’s Estonian model of profit taxation means that profit…

5 minRead more

Real Estate Tax Planning

The Taxpayer and the Object of Property Tax Property tax is a recurring obligation of every owner of real estate, and…

5 minRead more

Succession Tax Planning

The Tax Dimension of Succession An inheritance transfers not only property but tax obligations as well. Article 57 of…

5 minRead more

Corporate Tax Structuring

Special Regimes as the Foundation of Structuring Tax structuring begins with the choice of regime. Under article 83 of…

4 minRead more

Corporation Tax Optimization

Profit Tax Rates Under Article 98 of the Tax Code, the profit tax rate is 15 percent. The choice of rate depends on the…

5 minRead more

Exit Tax Planning

The Rule for Determining Residency Under Article 34 of the Tax Code, a resident of Georgia for the entire current tax…

5 minRead more

Transfer Pricing Disputes

Transfer Pricing Disputes — the Tax Code Framework A transfer pricing dispute arises when the tax authority considers…

6 minRead more

Transfer Pricing Documentation

Transfer Pricing Documentation — Why It Is Decisive Transfer pricing documentation is the foundation on which a…

5 minRead more

Small Business Tax Structuring

The Architecture of the One-Per-Cent Regime The small-business status is the central element of the special-regime…

4 minRead more

Corporate Tax Filing

The Essence of Corporate Tax Reporting The declaration of profit tax is the central part of the annual tax reporting of…

5 minRead more

Tax Reporting Requirements

The Essence of Tax Reporting Requirements Tax reporting interweaves two directions: the declarations you submit and the…

5 minRead more

M&A Tax Due Diligence

The Essence of Tax Effects of Reorganisation The Tax Code sets separate rules for the reorganisation of an enterprise…

4 minRead more

M&A Tax Structuring

Tax structuring of merger and acquisition (M&A) transactions in Georgia rests on those norms of the Tax Code that…

5 minRead more

Employee Tax Withholding

Withholding tax at source on salaries is the employer's — the tax agent's — everyday obligation, regulated in detail by…

4 minRead more

Payroll Tax Compliance

Correct calculation of income tax and pension contributions is the foundation of payroll administration: what counts as…

4 minRead more

Property Transfer Tax

Selling Real Estate and the Tax Under the Code Income from the alienation of real estate is a taxable object for a…

4 minRead more

Simplified Tax Regimes

The Map of Special Tax Regimes The tax regimes of micro and small business sit in the special-taxation chapter of the…

4 minRead more

Tax Audit Preparation

General Rules of Tax Control Under Article 255 of the Tax Code, tax control over a person’s activity is exercised only…

5 minRead more

VAT Registration

The Legal Framework of VAT Registration A taxable person for VAT purposes is any person who independently carries on…

4 minRead more

VAT Compliance

The Tax Framework of VAT Compliance in Georgia Value-added tax compliance in Georgia rests on five fundamental norms of…

4 minRead more

VAT Dispute Resolution

The Two-Stage System of Tax Disputes A tax dispute may be examined in the system of the Ministry of Finance of Georgia…

5 minRead more

VAT Health Checks

The Grounds of the Right to Credit VAT The starting point of VAT diagnostics is the right of credit: where goods or…

4 minRead more

VAT Refund Claims

The Right to a VAT Refund and Its Sources A taxable person acquires the right to a refund of a VAT amount where in a…

5 minRead more

Income Tax Planning

Rates: General and Preferential Income tax planning begins with the exact rates: the taxable income of an individual is…

5 minRead more

Retirement Tax Planning

The Legal Regime for the Taxation of Pension Savings The Tax Code of Georgia governs the taxation of pension savings…

4 minRead more

Wealth Tax Planning

The Essence and Rates of the Property Tax of an Individual The property tax of an individual is a tax of local…

4 minRead more

Tax Law

Verified specialists in this area

Late Tax Declaration Fine and Surcharge — Reduction and Appeal

Tax on a Commercial Space Lease — 20% + the 100 000 GEL VAT Threshold

Tax on Apartment Rental — an Annual Package for Landlords (5% + Fixed Tax on Short-Term Letting)

Partnership Tax Structuring

Profit Tax Planning

Real Estate Tax Planning

Succession Tax Planning

Corporate Tax Structuring

Corporation Tax Optimization

Exit Tax Planning

Transfer Pricing Disputes

Transfer Pricing Documentation

Small Business Tax Structuring

Corporate Tax Filing

Tax Reporting Requirements

M&A Tax Due Diligence

M&A Tax Structuring

Employee Tax Withholding

Payroll Tax Compliance

Property Transfer Tax

Simplified Tax Regimes

Tax Audit Preparation

VAT Registration

VAT Compliance

VAT Dispute Resolution

VAT Health Checks

VAT Refund Claims

Income Tax Planning

Retirement Tax Planning

Wealth Tax Planning

Related Categories

Tax Law

Verified specialists in this area

Late Tax Declaration Fine and Surcharge — Reduction and Appeal

Tax on a Commercial Space Lease — 20% + the 100 000 GEL VAT Threshold

Tax on Apartment Rental — an Annual Package for Landlords (5% + Fixed Tax on Short-Term Letting)

Partnership Tax Structuring

Profit Tax Planning

Real Estate Tax Planning

Succession Tax Planning

Corporate Tax Structuring

Corporation Tax Optimization

Exit Tax Planning

Transfer Pricing Disputes

Transfer Pricing Documentation

Small Business Tax Structuring

Corporate Tax Filing

Tax Reporting Requirements

M&A Tax Due Diligence

M&A Tax Structuring

Employee Tax Withholding

Payroll Tax Compliance

Property Transfer Tax

Simplified Tax Regimes

Tax Audit Preparation

VAT Registration

VAT Compliance

VAT Dispute Resolution

VAT Health Checks

VAT Refund Claims

Income Tax Planning

Retirement Tax Planning

Wealth Tax Planning

Related Categories