Redundancy or a pretext?
Redundancy or a pretext? Redundancy is generally recognised as a legitimate ground for terminating employment relations. Businesses may need to restructure, reduce costs, ...
The Right to Disconnect
The Right to Disconnect Technological advancements have significantly changed the traditional boundaries of employment. Work is no longer necessarily confined to a particu...
Liquidation of an LLC in Azerbaijan: Steps and Deadlines
Short answer: To voluntarily liquidate an LLC in Azerbaijan, the shareholders resolve to liquidate and appoint a liquidation commission. A notice to creditors is published in the p...
Changing the Director or Shareholder of an LLC in Azerbaijan: The 15-Day Rule
Short answer: When an Azerbaijani LLC changes its director or shareholders, the change must be registered in the state register. The company has to apply within 15 business days of...
Employment Contract Registration in Azerbaijan: E-Notification, Steps and Penalties
Short answer: In Azerbaijan, a signed paper employment contract is not enough. Employment takes legal effect only once the employer's employment contract notification — submitted w...
Payroll Taxes in Azerbaijan 2026: Income Tax, Social Security and Insurance
Short answer: From 2026, employees in Azerbaijan's non-oil private sector pay 3% income tax on monthly income up to AZN 2,500 (5% in 2027, 7% from 2028), with the first AZN 200 exe...
VAT Registration in Azerbaijan: Threshold, Deadlines and Obligations (2026)
Short answer: VAT registration in Azerbaijan is mandatory once your taxable transactions exceed AZN 200,000 in any 12 consecutive months. You must apply within 10 days of the month...
Licensing in Azerbaijan: Which Activities Need a Licence and How to Get One
Short answer: Azerbaijan's Law on Licenses and Permits sets out a closed list of licensed activities in its annexes — an activity not on the list cannot be made subject to a licenc...
Doing Business in Azerbaijan: A Complete Guide for Foreign Companies (2026)
Short answer: Doing business in Azerbaijan as a foreign company takes six steps: choose a vehicle (LLC, branch or representative office), register with the State Tax Service (2 bus...
Investment Promotion Certificate in Azerbaijan: Tax and Customs Incentives (2026)
Short answer: The investment promotion certificate is issued by Azerbaijan's Ministry of Economy. For 7 years it gives the holder a 50% reduction in profit (income) tax, full exemp...
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