Best Investment & Business Structuring Lawyers in Greece

About Investment & Business Structuring Law in Greece

Investment and business structuring law in Greece governs how individuals and companies organize their activities, subsidiaries, branches, and cross border investments. It combines corporate law, taxation, licensing, and incentive schemes designed to attract and regulate investment. The framework supports both domestic and foreign investors seeking to establish operations in Greece or restructure existing holdings.

Key components include the formation of corporate entities, corporate governance requirements, licensing or permitting processes for specific sectors, and the availability of incentives under national programs such as the Invest in Greece framework. Understanding these elements helps investors plan risk, compliance, and long-term growth in line with Greek rules.

“The Invest in Greece framework provides streamlined licensing and support for major investments, with procedures coordinated by state agencies.”

For residents and foreign investors, engaging a Greek lawyer early helps align structuring with the relevant laws and administrative procedures. A qualified attorney can map out entity choices, equity structures, and cross border considerations to fit business goals. Local counsel also aids in ongoing compliance with Greek corporate and tax requirements as operations scale.

Why You May Need a Lawyer

• Starting a Greek subsidiary or branch for a foreign company: A lawyer can determine the optimal corporate form and draft the articles of association in line with Law 2190/1920 and related regulations.
• Resolving licensing and permitting requirements for regulated industries: A practitioner can navigate sector specific regimes and fast track options under the Invest in Greece framework.
• Planning cross border tax and corporate structures: An attorney can design structures that align with the Greek Tax Code (Law 4172/2013) and double taxation treaties while preserving compliance.
• Handling mergers, acquisitions, or reorganizations: Legal counsel manages due diligence, share transfers, and statutory approvals to minimize disruption and maintain governance standards.
• Applying for investment incentives and grants: Counsel helps qualify for incentives and ensures proper documentation, reporting, and compliance with conditions set by regulatory authorities.
• Ensuring ongoing regulatory compliance for established operations: A lawyer implements internal controls, annual filings, and corporate governance updates to avoid penalties.

Local Laws Overview

Greece relies on a set of core statutes and regulatory frameworks to govern investment and business structuring. The following laws are foundational for most investors and corporate structuring efforts in Greece.

Law 2190/1920 - Corporate and Companies Law
This is the primary statute governing the formation, operation, and dissolution of commercial companies in Greece, including Societes Anonymes (S.A.) and Limited Liability structures. It has been amended many times to reflect changes in corporate governance and cross border activity. Investors typically reference this law when establishing entities, issuing shares, or reorganizing equity.

Law 4172/2013 - Income Tax Code
This law forms the backbone of Greek corporate and personal taxation, including corporate income tax, value-added tax, and related procedures. It is routinely updated to reflect fiscal policy and EU directives. For investors, the code determines tax treatment of profits, losses, and deductions arising from Greek operations.

Law 3986/2011 - Invest in Greece Investment Framework
This framework governs incentives, licensing procedures, and fast track processes designed to accelerate large investments and strategic projects. It is commonly used by major projects in energy, infrastructure, and manufacturing sectors. The law has been updated over time to adapt to economic changes and program adjustments.

“The Greek Tax Code (Law 4172/2013) and related regulations define how corporate profits are taxed and how VAT is applied in Greece.”

“The Invest in Greece framework aims to streamline licensing and provide targeted incentives to strategic investments.”

Frequently Asked Questions

What is the purpose of Investment & Business Structuring law in Greece?

The law provides the framework for how to form and organize businesses in Greece, including corporate forms, governance, and cross border considerations. It also addresses licensing, incentives, and ongoing compliance. Investors use it to plan structures that align with regulatory requirements.

How do I create a Greek company for investment?

Begin by choosing a corporate form such as a Société Anonyme (S.A.) or a Limited Liability company (EPE). You will file the articles of association with the competent court and register with the General Commercial Registry (GEMI). A Greek attorney can draft documents and guide you through the process efficiently.

When do I qualify for investment incentives under Law 3986/2011?

Incentives are typically available for large or strategic investments that meet criteria set by the government and relevant ministries. Eligibility depends on project size, sector, and potential economic impact, often requiring a formal investment plan and review by relevant authorities.

Where can I apply for fast track licensing for a large investment?

Fast track licensing is administered under Greece's Invest in Greece framework via designated government agencies and Enterprise Greece. An attorney can help determine if your project qualifies and prepare the required submissions.

Why should I hire a lawyer for cross border structuring?

A lawyer ensures compliance with Greek corporate law, tax regimes, and cross border treaties. They help optimize the structure for taxation and regulatory exposure while reducing risk of penalties.

Can I establish a branch of a foreign company in Greece?

Yes, a foreign company may establish a branch or subsidiary in Greece, subject to registration and licensing requirements. A local attorney assists with filings, permits, and corporate governance norms.

Should I register for VAT when investing in Greece?

VAT registration is typically required for taxable activities, goods, and services in Greece. An attorney can determine registration thresholds and filing obligations for your business model.

Do I need a Greek tax representative for foreign entities?

Foreign entities conducting business in Greece may need a local tax representative for VAT and tax compliance. A local attorney can coordinate with the Independent Authority for Public Revenue (AADE).

Is Law 2190/1920 still the basis for company formations in Greece?

Yes, Law 2190/1920 remains the foundational statute for commercial companies, though it has undergone extensive amendments. Advisors review the current text to ensure compliance with modern governance standards.

How long does company incorporation typically take in Greece?

Formation usually takes 2 to 6 weeks from documentation collection to registration, depending on corporate form and sector. Complex structures or licensing may extend timelines by several weeks.

What is the difference between a SA (S.A.) and an EPE in Greece?

A.S.A. is a Sociéte Anonyme with share capital and share transfers, often used for larger ventures. EPE is a private company with limited liability, typically suited for smaller or family-owned businesses.

How much do investment structuring legal services cost in Greece?

Costs vary by complexity and region, but typical engagements include a fixed set-up fee plus hourly rates. For standard formation and basic structuring, expect several thousand euros; more complex transactions incur higher fees.

Additional Resources

The following official resources provide guidance on investment, taxation, and business registration in Greece.

• Enterprise Greece - Official investment promotion and support agency helping foreign and domestic investors with licensing, incentives, and market entry. https://www.enterprisegreece.gov.gr
• AADE - Independent Authority for Public Revenue, the Greek tax authority responsible for corporate taxation, VAT, and tax compliance. https://www.aade.gr
• ELSTAT - Hellenic Statistical Authority providing official statistics used for economic planning and investment decisions. https://www.statistics.gr

Next Steps

1. Define your investment goals and select the appropriate Greek corporate form based on size, risk, and ownership structure. Set a realistic timeline for formation and licensing.
2. Gather essential documents for you and any foreign parent company, including identity, corporate documents, and proof of governance authority. Prepare a preliminary ownership and financing plan.
3. Consult a Greek investment and corporate lawyer early to map legal structure, tax planning, and regulatory steps. Schedule a discovery call to outline deliverables and milestones.
4. Assess licensing, permitting, and incentive eligibility under Law 3986/2011 and related sector rules. Prepare a project description and evidence of economic impact as required.
5. Submit corporate filings with GEMI and coordinate with tax authorities (AADE) for tax registrations, VAT, and potential tax incentives. Track approvals and respond promptly to requests.
6. Implement governance and compliance measures, including statutory corporate records, annual meetings, and timely filings. Establish internal controls and reporting frameworks.
7. Plan for ongoing reviews and potential restructuring as the business scales. Schedule periodic legal assessments to adapt to regulatory changes and tax reforms.