Landmark Case: Shorena Kopaleishvili on BM.GE

Today, Shorena Kopaleishvili, Chairperson of the Association of Georgian Virtual Zone Persons, was invited to BM.GE TV to discuss a landmark legal case — won with the active support of the Association.

The case concerns a member of the Association — an international IT company that was issued tax penalties by the Georgian Revenue Service totaling GEL 34,709, including:

• GEL 19,432 in base tax

• GEL 9,737 in fines

• GEL 5,540 in interest

The penalties were imposed on the basis that a company with only a director and no other employees allegedly did not qualify for Virtual Zone tax benefits — despite holding Virtual Zone status since 2018.

Courts of two instances fully overturned these charges, confirming the company’s right to the benefits. This creates a powerful legal precedent for other companies facing similar claims.

• What does this ruling mean for other Virtual Zone residents?

• Why do legal uncertainties still persist?

• What kind of government policy is needed to support the sector?

These and other questions were addressed during the live broadcast.

A recording of the interview — with subtitles and commentary prepared by the Association — will be shared exclusively with members.