Georgia

tax residency requires_professional_advice

The 183-day/12-month tax-residence trigger is confirmed at a general level; critically, Georgia is territorial for individuals -- resident individuals are exempt from tax on non-Georgian-source income -- a materially different structure from Colombia's and Vietnam's worldwide-income systems in this package. The Netherlands-Georgia treaty is in force.

• Tax-residence trigger confirmed
  183+ days of physical presence within any rolling 12-month period ending in the current tax year triggers Georgian tax residence, reassessed each tax period.
• Netherlands treaty reality confirmed
  The Dutch Treaty Database lists a Netherlands-Georgia double-tax agreement in force since 21 February 2003 (signed 21 March 2002) -- a long-standing in-force treaty, the same clean status as Vietnam's.
• Fiscal anchor suitability requires_professional_advice
  Georgia's territorial personal-tax system (foreign-source income exempt for residents, confirmed by PwC) is structurally different from Colombia's and Vietnam's worldwide-tax defaults in this package and reads closer to Paraguay's/Panama's territorial framing; this is a genuine candidate-anchor signal, not yet a confirmed personal-fact-pattern conclusion, and is not modeled as settled.