Succession and inheritance in Georgia are governed primarily by the Georgian Civil Code, which establishes two parallel regimes: testamentary succession, where the deceased has left a valid will, and intestate succession, where the estate is distributed according to a statutory order of heirs. Georgian law applies to assets located in Georgia regardless of the nationality or domicile of the deceased, making it directly relevant to foreign investors, relocated business owners, and high-net-worth individuals who hold Georgian real estate, company shares, or bank deposits.
Under the intestate regime, heirs are ranked in priority queues. Spouses, children, and parents form the first queue and inherit in equal shares. Siblings and grandparents constitute the second queue, and so on through subsequent tiers. A surviving spouse's inheritance rights exist alongside — not instead of — those of the deceased's children, a point that frequently surprises foreign clients whose home-jurisdiction rules differ. Georgian law also recognises the concept of a compulsory share: certain close relatives are entitled to a statutory minimum of the estate even if the will specifically excludes them.
For foreign nationals, the practical implication is that estate planning cannot rely solely on a will or trust structure governed by another legal system. Assets situated in Georgia will be subject to Georgian succession procedure, which involves a notarial process for formalising inheritance rights and, where real estate is concerned, registration of the transferred title at the National Agency of Public Registry. Georgian law does not impose an inheritance tax — a meaningful distinction from many EU and CIS jurisdictions — but income tax considerations may arise on income generated by inherited assets.
Cross-border estates involving both Georgian and Russian-situated assets require careful co-ordination between Georgian and Russian legal counsel, as the two jurisdictions apply different conflicts-of-law approaches and recognition procedures for foreign documents.
For advice on succession planning in Georgia, including will drafting, corporate share succession, and cross-border estate co-ordination, make an enquiry: info@vetrovpartners.com | WhatsApp / Telegram: +7 (983) 510-38-76
Further context on the Georgian legal framework is available at the Georgia jurisdiction overview (/jurisdictions/georgia/), the Private Wealth & Structuring (/jurisdictions/georgia/private-wealth/) practice page, and the Succession Planning (/jurisdictions/georgia/succession/) practice page.
— Nino Beridze Contributing Regional Analyst — Georgia · business relocation and tax structuring vetrovpartners.com/contributions/
Nino Beridze is a contributing regional analyst advising on Georgian business relocation, tax structuring, and succession matters. She contributes to the firm's Georgia jurisdiction coverage in collaboration with Vetrov & Partners' cross-border practice.
This publication is provided for informational purposes only and does not constitute legal advice under Russian or any other applicable law. The information herein should not be relied upon as a substitute for professional legal counsel tailored to your specific circumstances. Vetrov & Partners is a Russian-qualified law firm. For matters governed by foreign law or requiring local admission in another jurisdiction, we collaborate with trusted counsel in the relevant jurisdiction. For advice regarding your particular situation, please contact info@vetrovpartners.com.