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October 2024

Good Faith Purchasers

Leave a Comment / Legal Publications, Publications /

New Balance of Interests between Lawful Owners and Good Faith Purchasers INTRODUCTIONOn 17 October 2017, the Constitutional Court of Georgia rendered an important judgement regarding good faith purchasers of immovable properties in Georgia (the “Judgement”). Before the Judgement, the Civil Code of Georgia (the “Civil Code”) used to be interpreted in an inconsistent way and […]

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New Tax Benefits for IT, Transportation and Logistics Companies in Georgia

Leave a Comment / Tax Publications /

The Tax Code of Georgia (the Tax Code) was amended in July 2019 to provide specific taxation benefits for international companies. Nevertheless, until today Georgian legislation did not prescribe the criteria for qualifying as an international company and enjoying benefits that the Tax Code exceptionally grants to them. On 8 October 2020, the Government of Georgia

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