Move to Georgia for influencers: small business owners status, Tbilisi and German retreat rules
Georgia is popular with digital nomads for low cost, easy entry and a special small business owner. For Creator, it can be an option if you really live on site.
- Small business status with 1 percent tax
- Easy entry, low cost of living
- Double taxation agreements and German departure rules
Georgia as a destination for Creator
Self-employed in Georgia can apply for the status of a small business owner under conditions. Income up to an annual turnover limit is then taxed at 1 percent. Not all activities are allowed, and higher rates apply above the limit. For companies, there is a model in which profits are only taxed upon distribution.
There is a double taxation agreement with Germany. Due to the low burden, Georgia is regularly considered a low-tax country from a German point of view, so that the extended limited tax liability must be checked. The information on foreign law gives a general overview, as of November 2026. For the implementation, we work together with partner law firms on site.
For whom this is eligible
- Creator at the beginning of a career with moderate sales.
- Digital nomads looking for low cost.
- Creator related to the Caucasus or Eastern Europe.
Tax and legal key points
Small business status
The status is to be applied for and bound to sales limits and permissible activities. Tax residence in Georgia usually requires more than 183 days of stay.
Companies
The Estonian model only taxes profits when it is distributed. A society needs substance on site.
German side
Residence task, withdrawal tax and extended limited tax liability.
Practical examples: typical scenarios
We regularly meet the following scenarios in the consultation. They are anonymized and simplified and show how such cases are typically classified. They do not describe any specific mandates and do not promise a specific result.
Nomad with small business status
Situation: A creator lives in Tbilisi and applies for small business ownership.
Legal assessment: If the turnover limit is exceeded, 1 percent taxation does not apply.
Our approach: With a partner law firm, we are also planning the structure for growing sales.
German residence remains
Situation: A creator lives in Batumi half the year and keeps his apartment in Leipzig.
Legal assessment: He remains subject to unlimited tax liability in Germany.
Our approach: We clarify the residence under the agreement.
Growing sales
Situation: A YouTuber clearly exceeds the sales limit.
Legal assessment: It falls into regular taxation.
Our approach: We examine a Georgian company with distribution tax.
That’s how we go
- 1
Initial Analysis
We collect income, assets, participations, contracts and your personal plans. This results in which German departure rules apply.
- 2
Destination Country Comparison
We compare the countries in question by tax burden, substance requirements, standard of living and risks and, if necessary, we will consult local partner law firms.
- 3
Move plan
You will receive a schedule: deregistration, apartment, company, contracts, imprint, bank accounts, health insurance and reports to the tax office.
- 4
Implementation and aftercare
We accompany relocation and restructuring, represent you to the tax office and check in the years that follow whether the structure will continue.
Regarding the costs: For the departure advice, we usually agree on a flat-rate fee for analysis and departure plan and bill the implementation according to effort. We determine the scope together before starting.
Common mistakes to avoid
- Ignore the sales limit.
- Accept tax residence without 183 days.
- Keep the German apartment.
Frequently asked questions about moving to Georgia
How does the 1 percent status work?
The self-employed can apply for him. It applies to certain activities and up to a sales limit.
Do I need a visa?
As a rule, Germans can enter a visa-free and stay for a long time. Status should be clarified for permanent residence.
Does the withdrawal tax apply?
Yes, as with every departure from Germany.
Related Topics
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