Georgia (GE)
Caucasus gateway with long visa-free stays for many nationalities, low business taxes, mountain-and-wine culture, and a fast-changing 2026 work-permit environment.
Estate & Inheritance in Georgia
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Inheritance in Georgia is governed by Book IV of the Civil Code of Georgia (Law 786-IIs, 1997, as amended). Georgian law applies to all property physically situated in Georgia — real estate, bank accounts, vehicles, and business shares — regardless of the deceased's citizenship or domicile. There is no inheritance tax in Georgia; assets pass to heirs free of any Georgian inheritance levy. Foreign nationals with Georgian real estate (registered through the National Agency of Public Registry — NAPR), bank accounts, or company shares should prepare a Georgian-specific will coordinated with their home-country estate plan. Georgia is not a member of the EU, so the EU Succession Regulation (Brussels IV) does not apply. Key expat risk areas: (1) A foreign will must be apostilled, translated into Georgian, and recognised through a Georgian notarial or court process to be effective for Georgian assets. (2) Georgian real estate title is registered in the Public Registry — heirs must separately update the title registration after obtaining the inheritance certificate. (3) Bank accounts are frozen on death notification and released only upon presentation of the notarial inheritance certificate.
Intestacy — What Happens Without a Will
If a person dies without a valid will (ანდერძი / anderdzi), Georgian intestate succession follows the Civil Code (Articles 1306–1377). The priority order is: (1) First group: children (biological and legally adopted, equal shares), surviving spouse (equal share with children), and parents of the deceased. Grandchildren inherit by representation if a parent has pre-deceased. (2) Second group: siblings (full and half-blood) and their descendants, grandparents — called only if no first-group heirs survive. (3) Third group and beyond: more remote relatives in diminishing degree of kinship. The state inherits if no legal heirs survive within the recognised degree. A surviving spouse is entitled to a separate marital property share (50% of jointly acquired assets) before the estate is divided — this is not counted as inheritance. Unmarried partners have no automatic intestate inheritance right under Georgian law — a will is essential. Legally adopted children have identical inheritance rights to biological children. Stepchildren have no automatic intestate right unless legally adopted.
Types of Valid Will
Notarial Will
სანოტარო ანდერძი / Sanotaro anderdziThe most legally robust form of will in Georgia. The testator appears before a licensed Georgian notary and dictates or presents their wishes. The notary verifies identity and legal capacity, drafts or reviews the text, and certifies the will. The will is entered into the notarial register. The notary retains the original.
Valid indefinitely until revoked or replaced by a subsequent will. The testator may revoke or amend the will at any time by appearing before a notary.
Strongly recommended for all expats with Georgian real estate, bank accounts, or company shares. Clearly identify each Georgian asset. Coordinate with home-country will to avoid accidental revocation.
Holographic Will
თვითნაწერი ანდერძი / Tvitnateri anderdziEntirely handwritten, signed and dated by the testator. No witnesses or notary required at the time of writing. Must be in Georgian or accompanied by a certified Georgian translation for use in probate. After the testator's death, must be submitted to a notary for authentication and registration before probate can proceed.
Valid if entirely handwritten, signed and dated. More vulnerable to challenge on grounds of authenticity or capacity. Not suitable for complex or cross-border estates.
If writing in a language other than Georgian, prepare a certified translation to accompany the will. Keep the original in a secure location and inform your executor where it is held.
Foreign Will
უცხო ქვეყნის ანდერძი / Utsho qveynis anderdziA will made under foreign law may be recognised for Georgian assets if it has been apostilled (Georgia joined the Hague Apostille Convention in 2006), accompanied by a certified Georgian translation, and presented to a Georgian notary for recognition. The notary assesses whether the will meets formal validity requirements.
Recognised if execution formalities under the originating law are met and the document is properly apostilled and translated. Georgian courts retain discretion to assess validity.
Engage a Georgian lawyer from the date of death to initiate the recognition process. Banks will not release funds until the Georgian notary issues an inheritance certificate. Coordinate your home-country will with a Georgian-specific provision to avoid conflicts.
Forced Heirship
The Georgian Civil Code (Article 1370–1377) provides for a compulsory share (სავალდებულო წილი / savaldebulo tsili) for certain close heirs who cannot be entirely disinherited. The following are entitled to a compulsory share equal to half of what they would receive under intestacy: minor children of the deceased, disabled adult children, disabled surviving spouse, and disabled parents who were dependants of the deceased. A will cannot exclude these heirs from their minimum compulsory share. To challenge a will on compulsory share grounds, the affected heir must bring a claim within the statutory limitation period. Pre-death gifts (donating assets to reduce the estate) can be reversed or counted against the compulsory share in some circumstances — obtain legal advice before making large gifts.
EU Succession Regulation (Brussels IV)
Georgia is not a member of the European Union and the EU Succession Regulation (EU 650/2012 / Brussels IV) does not apply to Georgian assets or Georgian courts. If an expat living in Georgia holds assets in EU member states, those EU-situated assets will be governed by the EU Regulation in the relevant EU country. Georgian courts apply Georgian private international law: immovable property situated in Georgia follows Georgian succession law; for movable property (bank accounts, investments), Georgian courts may apply the law of the deceased's last domicile. Cross-border estates require separate legal advice in each jurisdiction.
Inheritance Tax
Georgia does not have an inheritance tax or estate duty. Assets pass to heirs free of any Georgian inheritance levy, regardless of the value of the estate or the relationship between the deceased and the heirs. This applies to both Georgian citizens and foreign nationals inheriting Georgian assets. There is also no gift tax in Georgia.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse / children / parents (direct family) | No inheritance tax | 0% inheritance tax; notary fees and Public Registry re-registration fee apply |
| Siblings / other relatives / unrelated beneficiaries | No inheritance tax | 0% inheritance tax; same administrative fees apply |
| Foreign heirs | No inheritance tax | 0% inheritance tax; standard notary and registration fees; home-country IHT may apply to Georgian assets |
While Georgian inheritance tax is zero, income subsequently generated from inherited property (rental income, business profits) is subject to Georgian income tax at 20%. Capital gains from subsequent sale of inherited property may also be taxable. Foreign heirs should also verify whether their home country levies inheritance tax on Georgian assets received from Georgian residents — this depends on home-country law. The Public Registry (NAPR) charges a re-registration fee for inherited real estate title transfer (approximately GEL 50–200 depending on urgency).
Cross-Border & Multi-Country Estates
Key practical issues for cross-border Georgia estates: (1) Real estate re-registration: the title to Georgian real estate must be updated at the National Agency of Public Registry (NAPR) after the notary issues the inheritance certificate — without this step the heir is not legally the registered owner. (2) Georgian company shares (LLC / Ltd): transfer of shares must be registered with the Entrepreneurial Registry (a division of NAPR) — the notary inheritance certificate plus a written transfer agreement is required. (3) Bank accounts: all Georgian commercial banks (TBC Bank, Bank of Georgia, etc.) require the original notarial inheritance certificate before releasing funds to heirs. (4) No Georgian IHT means no Georgian tax treaty issue on inheritance — but home-country tax rules must be verified. (5) Foreign divorce decrees and foreign adoption orders may not be automatically recognised in Georgia — verify recognition before relying on them in the inheritance process.
Certificate of Inheritance
The Inheritance Certificate (სამემკვიდრეო მოწმობა / samemkvidro mots'moba) is issued by a Georgian notary after the estate administration process. Heirs must apply to a notary within the jurisdiction where the deceased was last registered (or where the assets are located) within six months of the date of death. Required documents: death certificate, identity documents of all heirs, proof of kinship (birth and marriage certificates), the will (if any), and a list of known Georgian assets. The notary verifies all claims, and after a waiting period (minimum six months from death unless all heirs consent to early issuance), issues the certificate. This document is required by NAPR, banks, and the Entrepreneurial Registry to transfer each asset.
Will Registration
Georgia does not have a publicly searchable centralised will registry accessible to the general public. Notarial wills are recorded in the notary's own register, which is part of the Georgian Notary Chamber's system. Upon death, the notary handling the estate administration can search the register for any previously notarised will. Holographic wills must be physically located by the heirs. Best practice: store the original will with your Georgian notary, inform your executor of the notary's contact details, and keep a list of Georgian assets with copies of title documents in a location accessible to your executor.
Living Will & Healthcare Power of Attorney
Georgia does not have a formal advance healthcare directive (living will) statute with a specific registration system. Medical decision-making for incapacitated adults defaults to next-of-kin and the treating medical team under general medical ethics and patient rights principles. Expats who wish to formalise healthcare preferences should prepare a general power of attorney (საერთო მინდობილობა / saerto mindobilioba) before a Georgian notary, specifically authorising a trusted person to make healthcare and financial decisions in the event of incapacity. Discuss medical wishes explicitly with family members and the private clinic of choice. Keep a copy of the power of attorney with your GP and at home.
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