NOMOCON

International Tax Relocation

Germany → Georgia

Tax and legal support for the complete relocation

Relocating to Georgia does not consist of deregistering in Germany and opening an account in Georgia.

What matters is that place of residence, actual centre of life, tax residency, right of residence and economic activity ultimately form a consistent overall picture without contradictions.

A double taxation agreement exists between Germany and Georgia. Among other things, the agreement allocates taxing rights and contains provisions for avoiding double taxation.

Our concept accompanies the client from the first relocation check to a robust tax and economic establishment in Georgia.

Integrated structure

  1. Analysis
  2. Relocation
  3. Tax residency
  4. Residence
  5. Activity
  6. Documentation
  7. Audit simulation

01

The Relocation Check

Before you leave Germany, we clarify your starting position.

  • previous place of residence and habitual abode
  • planned relocation
  • remaining apartments and real estate
  • personal and economic ties to Germany
  • German income
  • shareholdings in companies
  • sole proprietorships and companies
  • securities and other assets
  • possible exit taxation
  • continuing German taxing rights

Result

You receive a concrete roadmap for your relocation.

02

Tax Departure from Germany

The decisive point is not deregistration. What matters is the actual termination of German tax residency.

  • date of relocation
  • housing situation
  • periods of stay
  • economic ties
  • remaining German activities
  • remaining income
  • asset positions
  • required evidence

The situation is assessed under German tax law and in relation to the Germany–Georgia double taxation agreement.

03

Tax Residency in Georgia

After the relocation, the new residency must not merely be claimed, but actually lived and documented.

  • place of residence in Georgia
  • periods of stay
  • personal way of life
  • economic activity
  • Georgian registration
  • bank connections
  • proof of actual activity
  • Tax Residence Certificate, provided the requirements are met
  • documentation towards German and Georgian authorities

Goal

A clear tax position: leave Germany – establish residency in Georgia – limit German taxing rights to the matters that actually remain in Germany.

04

Right of Residence in Georgia

Tax residency and residence permit are examined separately and then aligned with each other.

  • Individual Entrepreneur
  • Georgian company
  • entrepreneurial activity
  • Work Residence Permit
  • other suitable residence permit

This is not merely about obtaining a document. The residence structure must fit the actual economic activity.

05

Your Activity from Georgia

After the relocation, the operational activity is properly aligned with Georgia.

  • What activity is carried out?
  • Who is the contracting party?
  • Where is the service performed?
  • Where is the actual place of management located?
  • Where do the operating costs arise?
  • Where are contracts concluded?
  • Through which account do the business transactions run?
  • Which company issues the invoices?
  • Which German activities remain?

This brings the tax structure into line with actual economic reality.

06

Residual Risks in Germany

A relocation does not automatically end every tax connection to Germany. We identify the remaining German matters.

  • German real estate
  • German corporations
  • shareholdings
  • pensions
  • capital income
  • German customers
  • German permanent establishments
  • activities in Germany
  • other German income

For each matter we clarify: Who may tax? Where is it declared? What evidence is required?

07

Audit-Proof Documentation

Germany

  • Deregistration
  • Termination or change of place of residence
  • Tax returns
  • Date of relocation
  • Asset situation
  • Remaining German income

Georgia

  • Place of residence
  • Residence permit
  • Company registration
  • Bank accounts
  • Business activity
  • Invoices
  • Contracts
  • Tax registration
  • Proof of residency

International

  • Customers
  • Contracts
  • Places of performance
  • Payment flows
  • Business trips
  • Company shareholdings

We build a relocation and residency file.

This is where the essential difference lies between isolated individual services and a professional international tax structure.


You do not receive isolated incorporation, visa or tax advice.

You receive an integrated relocation structure Germany → Georgia.

From the first analysis to demonstrable residency in Georgia. From German tax liability to an orderly international structure. With clear documentation in case of a later audit.

Leave Germany. Build residency in Georgia. Carry out your activity from Georgia. Document the entire structure in a tax- and legally traceable manner.

That is the core of our advisory model.

The result: a legally secure relocation!

Price on request

Many advisory modules are already included in the price. Call us to learn more about the scope of services.