International business
Holding company formation in Georgia
A Georgian LLC can hold participations and pool profits. The distribution-based model makes reinvestment simple – but you should know the exceptions and your country of residence.
What it is about
Dividends between Georgian companies are not subject to profit tax; nor are dividends from foreign companies unless the payer is located in a country with a preferential tax regime. Retained profits stay taxed at 0%.
Distributions to individuals are usually subject to 5% withholding tax. Whether the holding is recognised in the shareholders’ country of residence depends on management, substance and CFC rules.
Requirements
- Structure of participations and shareholders
- Documents on subsidiaries
- Plan management and substance
- Coordination with the country of residence
How it works
- Design the structure
- Form the holding LLC
- Transfer or acquire participations
- Set up account, bookkeeping and reporting
How StartKap helps
We form the holding, set up account and bookkeeping and coordinate registry changes. For your country of residence we recommend local advice.
Legal status checked on 9 Nov 2026. General information, not legal or tax advice for your individual case.
Questions about this service
Which countries count as preferential tax regimes?
Georgia maintains its own list. We check your subsidiaries in advance.
Must the holding be managed from Georgia?
For recognition abroad, the place of effective management is often decisive.
Can the holding also own property?
Yes. Here too, profit tax only applies when profits are distributed.