{"id":4214,"date":"2026-07-07T10:29:00","date_gmt":"2026-07-07T06:29:00","guid":{"rendered":"https:\/\/oxygenia.zurab.design\/?p=4214"},"modified":"2026-07-07T10:29:00","modified_gmt":"2026-07-07T06:29:00","slug":"high-mountain-settlement-status","status":"publish","type":"post","link":"https:\/\/oxygenia.zurab.design\/en\/high-mountain-settlement-status\/","title":{"rendered":"High Mountain Settlement Status: What It Means in Practice"},"content":{"rendered":"\n<div class=\"oxa\"><div style=\"display:flex;flex-wrap:wrap;gap:18px;align-items:center;padding:0 0 1.8em;margin:0 0 1.8em;border-bottom:1px solid rgba(20,32,20,.10)\"><span style=\"display:inline-flex;align-items:center;gap:8px;font-size:.71rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;color:#5f6b60\"><svg width=\"16\" height=\"16\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#5f6b60\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v5l3 2\"\/><\/svg>\u10d9\u10d8\u10d7\u10ee\u10d5\u10d8\u10e1 \u10d3\u10e0\u10dd 6 \u10ec\u10e3\u10d7\u10d8<\/span><span style=\"display:inline-flex;align-items:center;gap:8px;font-size:.71rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;color:#5f6b60\"><svg width=\"16\" height=\"16\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#5f6b60\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 3C8 8 6 11 6 14a6 6 0 0 0 12 0c0-3-2-6-6-11z\"\/><\/svg>\u10d2\u10d0\u10dc\u10d0\u10ee\u10da\u10d3\u10d0 July 2026<\/span><\/div><p class=\"ox-rv\" style=\"font-size:1.2rem;line-height:1.75;color:#3a4d1c;font-weight:500;border-left:3px solid #A0C838;padding-left:22px;margin:0 0 1.7em\">High mountain settlement is not a marketing phrase. It is a defined legal status that applies both to a territory and to the enterprises operating there, and it comes with measures meant to support development. This article explains where the line runs between the status of an enterprise and your own position as an individual.<\/p><div class=\"ox-rv\" style=\"border-left:4px solid #5f9a90;background:rgba(95,154,144,.11);border-radius:0 18px 18px 0;padding:22px 26px;margin:2em 0\"><p style=\"margin:0 0 9px;font-size:.71rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;color:#3d6a63\">What this article is based on<\/p><p style=\"margin:0;color:#26312a;line-height:1.7\">The information below draws on the status Oxygenia has stated publicly and on the general framework of the legislation. It is not legal or tax advice.<\/p><\/div><script>window.oxToc=window.oxToc||function(e,id){e.preventDefault();if(e.stopImmediatePropagation){e.stopImmediatePropagation();}var t=document.getElementById(id);if(!t){return;}var h=document.querySelector('.ox-head');var y=t.getBoundingClientRect().top+window.pageYOffset-((h?h.offsetHeight:0)+24);window.scrollTo({top:y<0?0:y,behavior:'smooth'});if(history.replaceState){history.replaceState(null,'','#'+id);}};<\/script><nav class=\"ox-rv\" style=\"background:#efeee4;border:1px solid rgba(20,32,20,.10);border-radius:22px;padding:26px 28px;margin:0 0 2.6em\"><p style=\"margin:0 0 14px;font-size:.71rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;color:#3a4d1c\">\u10d0\u10db \u10e1\u10e2\u10d0\u10e2\u10d8\u10d0\u10e8\u10d8<\/p><ol style=\"margin:0;padding:0 0 0 1.15em;list-style:decimal\"><li style=\"margin:0 0 9px;color:#26312a\"><a href=\"\/#d1\" onclick=\"oxToc(event,'d1')\" style=\"color:#26312a;text-decoration:none;border-bottom:1.5px solid rgba(160,200,56,.55);padding-bottom:1px\">What the status means<\/a><\/li><li style=\"margin:0 0 9px;color:#26312a\"><a href=\"\/#d2\" onclick=\"oxToc(event,'d2')\" style=\"color:#26312a;text-decoration:none;border-bottom:1.5px solid rgba(160,200,56,.55);padding-bottom:1px\">The Oxygenia case<\/a><\/li><li style=\"margin:0 0 9px;color:#26312a\"><a href=\"\/#d3\" onclick=\"oxToc(event,'d3')\" style=\"color:#26312a;text-decoration:none;border-bottom:1.5px solid rgba(160,200,56,.55);padding-bottom:1px\">Where the line runs<\/a><\/li><li style=\"margin:0 0 9px;color:#26312a\"><a href=\"\/#d4\" onclick=\"oxToc(event,'d4')\" style=\"color:#26312a;text-decoration:none;border-bottom:1.5px solid rgba(160,200,56,.55);padding-bottom:1px\">What you should check<\/a><\/li><li style=\"margin:0 0 9px;color:#26312a\"><a href=\"\/#d5\" onclick=\"oxToc(event,'d5')\" style=\"color:#26312a;text-decoration:none;border-bottom:1.5px solid rgba(160,200,56,.55);padding-bottom:1px\">Frequently asked questions<\/a><\/li><\/ol><\/nav><div class=\"ox-rv\" id=\"d1\" style=\"margin:2.8em 0 .7em;scroll-margin-top:120px\"><span class=\"ox-eyebrow\" style=\"color:#3a4d1c\"><i style=\"background:#A0C838\"><\/i>The framework<\/span><h2 style=\"font-size:1.7rem;line-height:1.2;margin:.4em 0 0;color:#18231a\">What the status means<\/h2><\/div><p style=\"margin:0 0 1.3em;color:#26312a;\">Supporting the development of high mountain settlements is part of state policy. The logic is simple: economic activity in mountainous areas is more expensive and more difficult, so the state tries to offset part of that difference.<\/p><div class=\"ox-rv\" style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(250px,1fr));gap:14px;margin:2.2em 0\"><div style=\"background:#fff;border:1px solid rgba(20,32,20,.10);border-radius:18px;padding:24px 22px\"><span style=\"width:46px;height:46px;border-radius:14px;background:rgba(160,200,56,.16);color:#3a4d1c;display:inline-flex;align-items:center;justify-content:center;margin-bottom:13px\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 3l7 3v6c0 4.5-3 7.5-7 9-4-1.5-7-4.5-7-9V6z\"\/><\/svg><\/span><p style=\"margin:0 0 6px;font-weight:800;font-size:1.02rem;color:#18231a\">The territorial dimension<\/p><p style=\"margin:0;color:#5f6b60;font-size:.93rem;line-height:1.6\">The status is granted to a specific settlement rather than to a region in general, so exactly where a property sits matters.<\/p><\/div><div style=\"background:#fff;border:1px solid rgba(20,32,20,.10);border-radius:18px;padding:24px 22px\"><span style=\"width:46px;height:46px;border-radius:14px;background:rgba(160,200,56,.16);color:#3a4d1c;display:inline-flex;align-items:center;justify-content:center;margin-bottom:13px\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4 20V9M10 20V4M16 20v-7M22 20H2\"\/><\/svg><\/span><p style=\"margin:0 0 6px;font-weight:800;font-size:1.02rem;color:#18231a\">The enterprise dimension<\/p><p style=\"margin:0;color:#5f6b60;font-size:.93rem;line-height:1.6\">An enterprise operating in a settlement with this status forms its own category, with its own conditions.<\/p><\/div><div style=\"background:#fff;border:1px solid rgba(20,32,20,.10);border-radius:18px;padding:24px 22px\"><span style=\"width:46px;height:46px;border-radius:14px;background:rgba(160,200,56,.16);color:#3a4d1c;display:inline-flex;align-items:center;justify-content:center;margin-bottom:13px\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"9\" cy=\"8\" r=\"3\"\/><path d=\"M3 20c0-3.3 2.7-6 6-6s6 2.7 6 6\"\/><path d=\"M16 5.5a3 3 0 0 1 0 5M18 20c0-2.2-.8-4.2-2-5.6\"\/><\/svg><\/span><p style=\"margin:0 0 6px;font-weight:800;font-size:1.02rem;color:#18231a\">The individual dimension<\/p><p style=\"margin:0;color:#5f6b60;font-size:.93rem;line-height:1.6\">The status of a permanent resident is a separate question and does not follow automatically from buying a plot.<\/p><\/div><\/div><div class=\"ox-rv\" id=\"d2\" style=\"margin:2.8em 0 .7em;scroll-margin-top:120px\"><span class=\"ox-eyebrow\" style=\"color:#3a4d1c\"><i style=\"background:#A0C838\"><\/i>The facts<\/span><h2 style=\"font-size:1.7rem;line-height:1.2;margin:.4em 0 0;color:#18231a\">The Oxygenia case<\/h2><\/div><p style=\"margin:0 0 1.3em;color:#26312a;\">Oxygenia is a high mountain settlement enterprise and is exempt by law from property and profit tax. That concerns the company and the tax treatment of its business activity.<\/p><div class=\"ox-rv\" style=\"margin:2.2em 0\"><div style=\"overflow-x:auto;border:1px solid rgba(20,32,20,.10);border-radius:18px;background:#fff\"><table style=\"width:100%;border-collapse:collapse;min-width:520px\"><thead><tr style=\"background:#101a12\"><th style=\"text-align:left;padding:15px 18px;color:#fff;font-size:.68rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;white-space:nowrap\">Matter<\/th><th style=\"text-align:left;padding:15px 18px;color:#fff;font-size:.68rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;white-space:nowrap\">Who it concerns<\/th><th style=\"text-align:left;padding:15px 18px;color:#fff;font-size:.68rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;white-space:nowrap\">Position<\/th><\/tr><\/thead><tbody><tr style=\"background:#fff\"><td style=\"padding:14px 18px;font-weight:700;color:#18231a;border-top:1px solid rgba(20,32,20,.07);font-size:.95rem;line-height:1.55\">Property tax<\/td><td style=\"padding:14px 18px;color:#26312a;border-top:1px solid rgba(20,32,20,.07);font-size:.95rem;line-height:1.55\">The enterprise<\/td><td style=\"padding:14px 18px;color:#26312a;border-top:1px solid rgba(20,32,20,.07);font-size:.95rem;line-height:1.55\"><span style=\"display:inline-block;background:rgba(160,200,56,.12);color:#3a4d1c;border-radius:100px;padding:3px 11px;font-size:.68rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;white-space:nowrap\">Exempt<\/span><\/td><\/tr><tr style=\"background:rgba(239,238,228,.55)\"><td style=\"padding:14px 18px;font-weight:700;color:#18231a;border-top:1px solid rgba(20,32,20,.07);font-size:.95rem;line-height:1.55\">Profit tax<\/td><td style=\"padding:14px 18px;color:#26312a;border-top:1px solid rgba(20,32,20,.07);font-size:.95rem;line-height:1.55\">The enterprise<\/td><td style=\"padding:14px 18px;color:#26312a;border-top:1px solid rgba(20,32,20,.07);font-size:.95rem;line-height:1.55\"><span style=\"display:inline-block;background:rgba(160,200,56,.12);color:#3a4d1c;border-radius:100px;padding:3px 11px;font-size:.68rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;white-space:nowrap\">Exempt<\/span><\/td><\/tr><tr style=\"background:#fff\"><td style=\"padding:14px 18px;font-weight:700;color:#18231a;border-top:1px solid rgba(20,32,20,.07);font-size:.95rem;line-height:1.55\">Individual tax position<\/td><td style=\"padding:14px 18px;color:#26312a;border-top:1px solid rgba(20,32,20,.07);font-size:.95rem;line-height:1.55\">The plot buyer<\/td><td style=\"padding:14px 18px;color:#26312a;border-top:1px solid rgba(20,32,20,.07);font-size:.95rem;line-height:1.55\"><span style=\"display:inline-block;background:rgba(201,139,46,.11);color:#8a5f18;border-radius:100px;padding:3px 11px;font-size:.68rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;white-space:nowrap\">Individual<\/span><\/td><\/tr><tr style=\"background:rgba(239,238,228,.55)\"><td style=\"padding:14px 18px;font-weight:700;color:#18231a;border-top:1px solid rgba(20,32,20,.07);font-size:.95rem;line-height:1.55\">Transaction related costs<\/td><td style=\"padding:14px 18px;color:#26312a;border-top:1px solid rgba(20,32,20,.07);font-size:.95rem;line-height:1.55\">Both parties<\/td><td style=\"padding:14px 18px;color:#26312a;border-top:1px solid rgba(20,32,20,.07);font-size:.95rem;line-height:1.55\"><span style=\"display:inline-block;background:rgba(201,139,46,.11);color:#8a5f18;border-radius:100px;padding:3px 11px;font-size:.68rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;white-space:nowrap\">To be confirmed<\/span><\/td><\/tr><\/tbody><\/table><\/div><p style=\"margin:10px 2px 0;font-size:.8rem;color:#5f6b60\">This table reflects the status the company has stated publicly. An individual position is verified case by case.<\/p><\/div><div class=\"ox-rv\" id=\"d3\" style=\"margin:2.8em 0 .7em;scroll-margin-top:120px\"><span class=\"ox-eyebrow\" style=\"color:#3a4d1c\"><i style=\"background:#A0C838\"><\/i>The key point<\/span><h2 style=\"font-size:1.7rem;line-height:1.2;margin:.4em 0 0;color:#18231a\">Where the line runs<\/h2><\/div><div class=\"ox-rv\" style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:14px;margin:2.2em 0\"><div style=\"background:#fff;border:1px solid rgba(20,32,20,.10);border-radius:18px;border-top:3px solid #A0C838;padding:24px 22px\"><p style=\"margin:0 0 14px;font-size:.71rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;color:#3a4d1c\">What is known<\/p><ul style=\"list-style:none;margin:0;padding:0\"><li style=\"display:flex;gap:11px;align-items:flex-start;margin:0 0 10px;color:#26312a;font-size:.95rem;line-height:1.6\"><span style=\"flex:0 0 19px;width:19px;height:19px;border-radius:50%;background:rgba(160,200,56,.12);color:#3a4d1c;display:inline-flex;align-items:center;justify-content:center;margin-top:3px\"><svg width=\"11\" height=\"11\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg><\/span><span>The status of the enterprise and its tax treatment<\/span><\/li><li style=\"display:flex;gap:11px;align-items:flex-start;margin:0 0 10px;color:#26312a;font-size:.95rem;line-height:1.6\"><span style=\"flex:0 0 19px;width:19px;height:19px;border-radius:50%;background:rgba(160,200,56,.12);color:#3a4d1c;display:inline-flex;align-items:center;justify-content:center;margin-top:3px\"><svg width=\"11\" height=\"11\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg><\/span><span>The location of the settlement and the territory it belongs to<\/span><\/li><li style=\"display:flex;gap:11px;align-items:flex-start;margin:0 0 10px;color:#26312a;font-size:.95rem;line-height:1.6\"><span style=\"flex:0 0 19px;width:19px;height:19px;border-radius:50%;background:rgba(160,200,56,.12);color:#3a4d1c;display:inline-flex;align-items:center;justify-content:center;margin-top:3px\"><svg width=\"11\" height=\"11\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg><\/span><span>The individual cadastral code of each plot<\/span><\/li><\/ul><\/div><div style=\"background:#fff;border:1px solid rgba(20,32,20,.10);border-radius:18px;border-top:3px solid #d9664c;padding:24px 22px\"><p style=\"margin:0 0 14px;font-size:.71rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;color:#a2402c\">What is verified individually<\/p><ul style=\"list-style:none;margin:0;padding:0\"><li style=\"display:flex;gap:11px;align-items:flex-start;margin:0 0 10px;color:#26312a;font-size:.95rem;line-height:1.6\"><span style=\"flex:0 0 19px;width:19px;height:19px;border-radius:50%;background:rgba(217,102,76,.10);color:#a2402c;display:inline-flex;align-items:center;justify-content:center;margin-top:3px\"><svg width=\"11\" height=\"11\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M18 6 6 18M6 6l12 12\"\/><\/svg><\/span><span>Your own tax position as an individual<\/span><\/li><li style=\"display:flex;gap:11px;align-items:flex-start;margin:0 0 10px;color:#26312a;font-size:.95rem;line-height:1.6\"><span style=\"flex:0 0 19px;width:19px;height:19px;border-radius:50%;background:rgba(217,102,76,.10);color:#a2402c;display:inline-flex;align-items:center;justify-content:center;margin-top:3px\"><svg width=\"11\" height=\"11\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M18 6 6 18M6 6l12 12\"\/><\/svg><\/span><span>Anything tied to registering a permanent residence<\/span><\/li><li style=\"display:flex;gap:11px;align-items:flex-start;margin:0 0 10px;color:#26312a;font-size:.95rem;line-height:1.6\"><span style=\"flex:0 0 19px;width:19px;height:19px;border-radius:50%;background:rgba(217,102,76,.10);color:#a2402c;display:inline-flex;align-items:center;justify-content:center;margin-top:3px\"><svg width=\"11\" height=\"11\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M18 6 6 18M6 6l12 12\"\/><\/svg><\/span><span>The tax consequences of a specific transaction<\/span><\/li><\/ul><\/div><\/div><div class=\"ox-rv\" style=\"border-left:4px solid #C98B2E;background:rgba(201,139,46,.11);border-radius:0 18px 18px 0;padding:22px 26px;margin:2em 0\"><p style=\"margin:0 0 9px;font-size:.71rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;color:#8a5f18\">Verify before you act<\/p><p style=\"margin:0;color:#26312a;line-height:1.7\">Tax legislation changes. Before making any financial decision, check the position against official Revenue Service sources and with a tax adviser. Information on a website is a starting point, not a ruling.<\/p><\/div><div class=\"ox-rv\" id=\"d4\" style=\"margin:2.8em 0 .7em;scroll-margin-top:120px\"><span class=\"ox-eyebrow\" style=\"color:#3a4d1c\"><i style=\"background:#A0C838\"><\/i>Action<\/span><h2 style=\"font-size:1.7rem;line-height:1.2;margin:.4em 0 0;color:#18231a\">What you should check<\/h2><\/div><ol class=\"ox-rv\" style=\"list-style:none;margin:2.2em 0;padding:0;display:grid;gap:13px\"><li style=\"background:#fff;border:1px solid rgba(20,32,20,.10);border-radius:18px;padding:22px 24px;display:flex;gap:17px;align-items:flex-start\"><span style=\"flex:0 0 40px;width:40px;height:40px;border-radius:13px;background:#A0C838;color:#1c2e0d;font-weight:800;font-size:1.05rem;display:inline-flex;align-items:center;justify-content:center\">1<\/span><span style=\"display:block\"><b style=\"display:block;font-size:1.03rem;font-weight:800;color:#18231a;margin-bottom:5px\">Confirm the exact location of the property<\/b><span style=\"display:block;color:#5f6b60;font-size:.96rem;line-height:1.65\">The cadastral code and the address are the starting data for any check of this kind.<\/span><\/span><\/li><li style=\"background:#fff;border:1px solid rgba(20,32,20,.10);border-radius:18px;padding:22px 24px;display:flex;gap:17px;align-items:flex-start\"><span style=\"flex:0 0 40px;width:40px;height:40px;border-radius:13px;background:#A0C838;color:#1c2e0d;font-weight:800;font-size:1.05rem;display:inline-flex;align-items:center;justify-content:center\">2<\/span><span style=\"display:block\"><b style=\"display:block;font-size:1.03rem;font-weight:800;color:#18231a;margin-bottom:5px\">Verify against official sources<\/b><span style=\"display:block;color:#5f6b60;font-size:.96rem;line-height:1.65\">The Revenue Service and the Legislative Herald are the primary sources, not a blog or a social media post.<\/span><\/span><\/li><li style=\"background:#fff;border:1px solid rgba(20,32,20,.10);border-radius:18px;padding:22px 24px;display:flex;gap:17px;align-items:flex-start\"><span style=\"flex:0 0 40px;width:40px;height:40px;border-radius:13px;background:#A0C838;color:#1c2e0d;font-weight:800;font-size:1.05rem;display:inline-flex;align-items:center;justify-content:center\">3<\/span><span style=\"display:block\"><b style=\"display:block;font-size:1.03rem;font-weight:800;color:#18231a;margin-bottom:5px\">Take professional advice<\/b><span style=\"display:block;color:#5f6b60;font-size:.96rem;line-height:1.65\">A tax adviser or lawyer will assess your specific circumstances rather than the general rule.<\/span><\/span><\/li><li style=\"background:#fff;border:1px solid rgba(20,32,20,.10);border-radius:18px;padding:22px 24px;display:flex;gap:17px;align-items:flex-start\"><span style=\"flex:0 0 40px;width:40px;height:40px;border-radius:13px;background:#A0C838;color:#1c2e0d;font-weight:800;font-size:1.05rem;display:inline-flex;align-items:center;justify-content:center\">4<\/span><span style=\"display:block\"><b style=\"display:block;font-size:1.03rem;font-weight:800;color:#18231a;margin-bottom:5px\">Get everything in writing<\/b><span style=\"display:block;color:#5f6b60;font-size:.96rem;line-height:1.65\">A verbal assurance carries no weight with a tax authority. Documents do.<\/span><\/span><\/li><\/ol><div class=\"ox-rv\" id=\"d5\" style=\"margin:2.8em 0 .7em;scroll-margin-top:120px\"><span class=\"ox-eyebrow\" style=\"color:#3a4d1c\"><i style=\"background:#A0C838\"><\/i>FAQ<\/span><h2 style=\"font-size:1.7rem;line-height:1.2;margin:.4em 0 0;color:#18231a\">Frequently asked questions<\/h2><\/div><div class=\"ox-faq-list ox-rv\" style=\"margin:1.6em 0;max-width:none\"><div class=\"ox-faq-item\"><button class=\"ox-faq-q\" type=\"button\" aria-expanded=\"false\">What does high mountain settlement status mean?<span class=\"ox-faq-pm\"><\/span><\/button><div class=\"ox-faq-a\"><p>It is a status defined by legislation and granted to specific settlements. It comes with measures designed to support development, including measures of a tax nature.<\/p><\/div><\/div><div class=\"ox-faq-item\"><button class=\"ox-faq-q\" type=\"button\" aria-expanded=\"false\">Does Oxygenia hold this status?<span class=\"ox-faq-pm\"><\/span><\/button><div class=\"ox-faq-a\"><p>Oxygenia is a high mountain settlement enterprise and is exempt by law from property and profit tax.<\/p><\/div><\/div><div class=\"ox-faq-item\"><button class=\"ox-faq-q\" type=\"button\" aria-expanded=\"false\">Does that exemption pass automatically to a plot buyer?<span class=\"ox-faq-pm\"><\/span><\/button><div class=\"ox-faq-a\"><p>No. The status of an enterprise and the status of an individual are separate matters. Your own position needs to be checked individually.<\/p><\/div><\/div><div class=\"ox-faq-item\"><button class=\"ox-faq-q\" type=\"button\" aria-expanded=\"false\">Where can I verify the official position?<span class=\"ox-faq-pm\"><\/span><\/button><div class=\"ox-faq-a\"><p>On the Revenue Service website, in the Legislative Herald of Georgia, and with a tax adviser or lawyer.<\/p><\/div><\/div><\/div><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What does high mountain settlement status mean?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"It is a status defined by legislation and granted to specific settlements. It comes with measures designed to support development, including measures of a tax nature.\"}},{\"@type\":\"Question\",\"name\":\"Does Oxygenia hold this status?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oxygenia is a high mountain settlement enterprise and is exempt by law from property and profit tax.\"}},{\"@type\":\"Question\",\"name\":\"Does that exemption pass automatically to a plot buyer?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. The status of an enterprise and the status of an individual are separate matters. Your own position needs to be checked individually.\"}},{\"@type\":\"Question\",\"name\":\"Where can I verify the official position?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"On the Revenue Service website, in the Legislative Herald of Georgia, and with a tax adviser or lawyer.\"}}]}<\/script><div class=\"ox-rv\" style=\"position:relative;overflow:hidden;border-radius:28px;background:linear-gradient(105deg,#14261a,#3d5f30);padding:42px 38px;margin:2.8em 0 1em\"><span class=\"ox-eyebrow\" style=\"color:#A0C838\"><i style=\"background:#A0C838\"><\/i>Have a question<\/span><p style=\"margin:14px 0 10px;font-size:1.55rem;font-weight:800;color:#fff;line-height:1.2\">Get in touch and we will confirm<\/p><p style=\"margin:0 0 24px;color:rgba(255,255,255,.82);line-height:1.65\">If you want to check the status or the paperwork for a specific plot, contact us and we will go through the details together.<\/p><a class=\"ox-btn green\" href=\"\/en\/contact\/\" style=\"text-decoration:none;color:#1c2e0d;text-transform:uppercase;letter-spacing:.07em\">Contact us<span class=\"ico\"><svg class=\"oxic\" viewBox=\"0 0 24 24\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span><\/a><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Where the line runs between the tax status of an enterprise and the position of an individual. A plain explanation and concrete steps for verifying it yourself.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4214","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>High Mountain Settlement Status \u2022 Oxygenia<\/title>\n<meta name=\"description\" content=\"What high mountain settlement status means, which exemptions apply to the enterprise, and what a plot buyer should verify individually.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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