How do I register a charitable association in Greece and open a bank account legally?

Greece'de
Son Güncelleme: Jan 19, 2026
A few of us want to set up a small charity to fund local school supplies in Athens. We need to know the steps to register properly, what documents are required, and whether we need specific wording in the statutes to open a bank account and accept donations.

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Papachatzis I Bairaktaris Law Firm

Papachatzis I Bairaktaris Law Firm

Jan 19, 2026
En İyi Yanıt
Hello,
In Greece, a charitable association (φιλανθρωπικό σωματείο) is typically established as an association (non-profit union) under Articles 78–107 of the Greek Civil Code (Αστικός Κώδικας). An other option is a foundation (art. 109 et seq) depending on your preferences. Generally, an association is the most common legal form for non-profit charitable, cultural, social, or philanthropic purposes.

The process remains largely the same as in previous years (no major general changes reported for ordinary charitable associations in 2025–2026). Special stricter rules apply only if you seek special recognition as a charitable organisation (under older decrees like ΝΔ 795/1971 & 1111/1972).

Once the association has legal personality (after court registration), it can have a tax number and open a dedicated bank account in its name after a few days along with the relevant documentation.

For any further assistance do not hesitate to contact our law firm.

Best,
Constantine Bairaktaris
SPANOS - FOUSKARINIS AND ASSOCIATES LAW FIRM

SPANOS - FOUSKARINIS AND ASSOCIATES LAW FIRM

Jan 19, 2026
Dear Sir/Madam, We have received your email. Our law firm has extensive experience in establishing companies of all legal forms, civil non-profit companies, NGOs. We will need to draft the articles of association for the non-profit organization, and you will need to send us the following information: 1. The name/distinctive title 2. Activities of the NGO 3. The founders 4. The members of the Board of Directors 5. Registered office (address). The non profit organization should be founded at least from 2 founders-persons. If you establish an association, then you should have at least 20 members- co founders. The articles of association of the non profit organization will be submitted to the General Commercial Registry (GEMI) and the Tax Office to obtain a tax identification number. If you establish an association (with 20 members) the steps are different. Steps for Establishing an Association: Gathering Founding Members: At least 20 individuals with legal capacity are required. Drafting of the Articles of Association: The document that specifies the name, registered office, purpose, administrative bodies, and operation of the association, signed by all founding members. Drafting of the Minutes of Establishment: Minutes of the founding meeting with the signatures of all members. Appointment of Provisional Administration: List of members of the provisional administration. Application to the Court: Submission of an application for an order (with the above documents) to the Court of the association's registered office. Registration with the Court of First Instance: After approval, the association is registered in the association books of the Court of First Instance, acquiring legal personality. Publications: Publication of a summary of the articles of association in a national newspaper and in the Judicial Publications Bulletin of the Legal Fund. Obtaining a Tax Identification Number: Within 30 days of recognition, the association must obtain a Tax Identification Number and commence operations at the Tax Office. We could arrange a call or a meeting for you to explain more about the case and the European funding programs you would like to participate in.
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