Nodia, Urumashvili &Partners has the preeminent tax law practice in Georgia. The firm has a specialized team dealing exclusively with tax law.


Day-to-day advice. Advising clients on all types of taxes, double taxation matters and any taxation issues involved in the day-to-day activities.

Tax Planning and Optimization. Advising clients on tax-efficient local and cross-border structures. 

M&A and Restructuring. Advising on tax aspects of complex M&A and restructuring transactions and assisting in necessary communication with tax authorities during the process.

Advance Tax Rulings. Obtaining advance tax rulings from the Revenue Service of Georgia on behalf of the clients.

International Taxation. Advising on double taxation matters and cross-border structures.

Due-Diligence. Conducting tax due-diligence.

Special Tax Regimes. Advising on special tax regimes available under the Georgian tax code and providing necessary assistance.

Free Industrial Zones. Assistance in establishing a free industrial zone on the territory of Georgia, as well as advising on the special taxation rules applicable to the companies established in the free industrial zone.

Customs Procedures. Advising clients on the issues relating to import and export of goods.

Tax Residency. Assisting high-net-worth individuals in obtaining tax residency in Georgia.

Tax Disputes. Representing clients in the dispute boards of Revenue Service and Ministry of Finance, as well as in the courts of all instances.


Day-to-day advice: We advise on day-to-day tax matters and serve as an external tax advisor for the majority of the leading Georgian banks, insurance companies, major real estate development and construction companies, etc.

M&A and Restructuring: Recent highlights include:

- Advising the leading private equity fund manager in Georgia in connection with the acquisition of the major real estate and shopping mall project companies.

- Advising foreign banks in relation to the tax-efficient structure for the transformation of the legal form of the branch to an independently licensed joint stock company and advising on the tax aspects during the entire process.

Advance Tax Rulings: Recent highlights include obtaining advance tax ruling on behalf of the Swiss-based investment fund manager on the taxation of its investment activities in Georgia.

Free Industrial Zones: We provided full legal support in connection with the establishment of the Free Industrial Zone in Tbilisi. Also, we regularly advise the companies operating in Tbilisi Free Industrial Zone on special taxation regime applicable to FIZ companies.

Tax Residency: We assist high-net-worth individuals in obtaining tax residency in Georgia.

Disputes: We represent our clients in the dispute boards of Revenue Service and Ministry of Finance, as well as the Georgian Courts. Recent highlights include successfully defending the major real estate company with the Revenue Service and Ministry of Finance of Georgia in connection with additional tax liability.


The Partner Eprem Urumashvili has long been nominated as a leading individual by legal 500.

The partner Alexander Sukhishvili is recognized as "Excellent professional. He is the best specialist in tax law."- IFLR, 2018

Notable expertise handling tax-related disputes. Tax specialists Eprem Urumashvili and Alexander Sukhishvili defended Caucasus Development Bank-Georgia and m² Real Estate in separate disputes with the Revenue Service of Georgia concerning additional tax liability.” – Legal 500, 2018

“Eprem Urumashvili comes particularly recommended for his “precise knowledge of tax law”, “very flexible” approach and the ability to come up with solutions. He is also active on tax disputes.” – Chambers Europe, 2017

“The firm attracts a lot of praise for its practical experience of financing and tax matters. A client states: "It is a very strong firm in terms of the tax knowledge and ability to structure transactions from a tax point of view. Also, it has very deep knowledge of legislation and court practices.“ - Chambers Europe, 2017

‘A reliable tax adviser’ – Legal 500, 2015

‘What makes working with Nodia, Urumashvili & Partners, and especially with the tax team, a truly unique experience, is that they truly consider themselves as part of our own team. Tax team of the law firm is notable for their high qualification, ability to identify the full picture of the case and come up with comprehensive and practical solutions.’ - Legal 500, 2020

The individuals with which we work stand out for their deep knowledge of the tax law and capability to find tailor made solutions. In particular, Alexander Sukhishvili is an excellent, highly regarded, qualified and skilled lawyer. Alexander is detail oriented and at the same time sees the wider picture of the most complex matters, he always offers flexible and rational solutions and has good interpersonal skills. Jaba Balakhashvili is a very experienced and highly qualified lawyer, with deep knowledge of the tax law. Jaba is very responsive and has the ability to quickly analyze tax issues and identify best possible solutions.’ - Legal 500, 2020