Greece Company Formation and Registration

Legal Framework:

• Company formation is primarily governed by Greek company law, which aligns with EU directives.
• The main legal framework is defined by Law 4548/2018.

Company Types:

• Common company types include:
• Société Anonyme (S.A.)/ Ανώνυμη Εταιρεία (Α.Ε.) (Public Limited Company).
• Limited Liability Company (LLC)/ Εταιρεία Περιορισμένης Ευθύνης (Ε.Π.Ε.).
• Private Capital Company (PCC)/ Ιδιωτική Κεφαλαιουχική Εταιρεία (Ι.Κ.Ε.).
• General Partnership (O.E.).
• Limited Partnership (E.E.).

Registration Process:

• Company registration is conducted through the General Commercial Registry (GEMI/ΓΕΜΗ).
• Registration involves submitting required documents and paying applicable fees.
• The process may involve obtaining tax registration and social security numbers.

Required Documents:

• Required documents typically include:
• Articles of Association/Statute.
• Shareholder agreements (if applicable).
• Identification documents of directors and shareholders.
• Proof of registered office address.

Registered Office:

• A registered office address in Greece is mandatory.
• Minimum Capital Requirements:
• Minimum capital requirements vary depending on the company type.
• S.A. has a minimum capital requirement.
• I.K.E. has a very low minimum capital requirement.

Tax Registration:

• Companies must obtain a tax registration number (AFM/ΑΦΜ) from the Greek tax authorities.
• Social Security Registration:
• Companies must register with the Greek social security institution (EFKA/ΕΦΚΑ).

Licensing and Permits:

• Specific licenses and permits may be required depending on the company's activities.
• These permits are issued by relevant Greek authorities.

Accounting and Auditing:

• Companies must maintain accounting records according to Greek accounting standards.
• Auditing requirements vary depending on the company's size.

Language:

• Official documents must be in Greek.

Electronic registry:

• Greece is moving to a more electronic registration process.

Where to find information:

• The General Commercial Registry (GEMI) is the main source for registration information.
• Legal and accounting professionals in Greece can provide assistance.