Starting a business in Georgia requires working through legal requirements so the organisation is structured for what it is actually trying to do. We work with businesses on structuring decisions at the outset and on the compliance that follows.

The structure you choose determines liability exposure, tax treatment, and how decisions get made. Getting it wrong is recoverable, but rarely cheaply.

Choosing a structure

Limited Liability Company (LLC)

A hybrid offering liability protection like a corporation with the tax treatment of a partnership. Members can customise management and distribution arrangements.
Corporation (C Corp)

A separate legal entity providing robust liability protection. Stricter regulatory and operational requirements, but unlimited shareholders.
S Corporation

Similar to a C Corp but avoids double taxation, as profits pass through to shareholders’ personal returns. Georgia businesses must meet IRS criteria to elect it.
Limited Liability Partnership (LLP)

Liability protection for partners alongside the operational flexibility of a partnership — common among professional practices.
Limited Partnership (LP)

Combines general partners, who manage the business, with limited partners who contribute capital but take no management role.
Sole proprietorship & general partnership

Simple to establish, but carrying personal liability for business debts. Suited to small operations and independent contractors who understand the exposure.
Nonprofit corporation

For charitable, educational, or religious purposes, following specific rules on the use of income and on tax-exempt status.