Corporate Law in Greece

Last reviewed 17 October 2026 · Demetre E. Katsouris, Managing Partner

In a nutshell. Katsouris Law Firm advises Greek and foreign clients on every stage of a company’s life in Greece: choosing between a société anonyme (AE), a private company (IKE) or a partnership; incorporating it through the General Commercial Registry (GEMI), online in a day where the model articles are used; registering the branch, subsidiary or Law 89/1967 office of a foreign company; keeping the company compliant with the filing regime whose penalties have been imposed since 2 February 2026; transferring shares; holding real estate through a company; reorganising and, when the time comes, liquidating it.

What does the corporate practice cover?

  • Company formation: the choice of form, articles, capital, GEMI registration, tax number, beneficial owners and bank account.
  • Branches, subsidiaries and Law 89/1967 offices of foreign companies.
  • Governance and annual compliance: boards and general meetings, the 20-day and ninth-month filing deadlines, the beneficial-owner register, and the GEMI penalty regime.
  • Share transfers and changes of shareholders, including the tax on the seller.
  • Holding real estate through a company: the vehicle, the 15% special real estate tax and its exemptions, rental income and exit.
  • Mergers, conversions and restructurings, with the incentives of Law 4935/2022.
  • Shareholders’ agreements and joint ventures, including development joint ventures.
  • Liquidation and striking off.

Why combine corporate work with property and construction?

Because most of the firm’s corporate clients use their companies to do something specific in Greece: develop a plot, buy and let property, operate a hotel, hold a family’s assets, or apply for a Golden Visa through a company that they own outright. The company’s articles, its shareholders’ agreement and its tax position are drafted with that purpose in view, by the same firm that handles the property, the construction contracts and the financing.

Services in this group

  • Setting up a company
  • Branches of foreign companies

(Design per master A.2: hairline grid, title + one line of description. The one-line descriptions are not written in the source — titles only until supplied. Add the rest of the group week by week as pages go live.)

Frequently asked questions

Can a foreigner own 100% of a Greek company? Yes. There is no general nationality restriction. Since 23 May 2025, investments by third-country investors in sensitive sectors — energy, transport, health, ICT and digital infrastructure at 25%, and defence, cybersecurity, AI, critical port and submarine infrastructure and certain border-region tourism at 10% — must be notified for screening under Law 5202/2025 before completion.

Do I need to come to Greece to set up a company? No; the company can be formed under power of attorney. Every foreign founder and administrator first needs a Greek tax identification number, and foreign documents are apostilled and translated.

AE or IKE? The IKE has no minimum capital and is run by one or more administrators; the AE needs €25,000 of capital and a board, but alone may issue bonds and is the form lenders and investors expect for larger projects.

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This page is general information and does not constitute legal advice. It reflects the law as at the date shown and may change.