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Country guide · United States

Register a Company in Georgia from the US

US founders form Georgian companies to serve clients in Europe and the region, to hold a low-tax operating entity outside the US, or ahead of relocation. The process is remote; the two things that need care are the state-level apostille and US reporting.

At a glance

Legalisation
State apostille for notarised documents, federal for federally issued ones
Tax treaty with Georgia
No treaty in force; planned without treaty relief
Visa for visits
Visa-free entry to Georgia for up to one year
Time difference
Tbilisi is eight hours ahead of New York and eleven ahead of Los Angeles

Legalising the documents

A US notary certifies the passport copy and witnesses the power of attorney; the apostille then comes from the Secretary of State of the state where the notary is commissioned, not from Washington. Federally issued documents take a federal apostille from the US Department of State. Sending a notarised document to the wrong office is the most common delay we see from the US.

Both documents then receive a certified Georgian translation, arranged by us, and the originals travel by courier to Tbilisi.

Tax position

There is no double tax treaty in force between Georgia and the United States, so we plan every US-owned structure without treaty relief: Georgia's 15 percent tax on distributed profit and 5 percent withholding on dividends apply as written. The US side applies the old US-USSR treaty to some former Soviet states; whether it helps a specific case is a question for your US adviser, and we do not build a structure on it.

US owners have US reporting on foreign companies and accounts, typically Form 5471 for the company and FBAR for the accounts. We coordinate with your CPA so the Georgian records give them what they need.

Banking

Georgian banks open accounts for US-owned companies; US persons sign the FATCA self-certification as part of the file. The activity description and the first clients matter more than the passport. An LLC or corporation as shareholder is accepted once the certificate of good standing and the operating agreement or bylaws are apostilled.

For dollar flows to US clients an international provider alongside the Georgian account is usually the practical answer.

Treaty positions, fees and legalisation routes are stated as they stand and confirmed in writing at scoping for each file.