Company formation in Greece

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Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —Single-founder and joint ventures requiring flexible capital, non-capital and guarantee contributions.
• —Operating activity with a clear Greek nexus, contracts, address and management model.
• —Non-resident structures prepared to obtain the required Greek tax identifiers and appoint an authorised filer.

• —Ιδιωτική Κεφαλαιουχική Εταιρεία (IKE), a private company with one or more members; zero capital contribution is possible where other contributions are properly documented.
• —Εταιρεία Περιορισμένης Ευθύνης (EPE), the traditional limited-liability form with a different governance model.
• —Ανώνυμη Εταιρεία (AE), a share company for larger capital and formal governance.
• —OE/EE are general/limited partnerships; a Greek branch remains legally connected to its foreign head office.

• —Members, manager and the authorised filer need the Greek tax/identity credentials required for the applicable e-YMS route.
• —Name, seat/municipality, activity, duration, contributions, quotas and representation are set out in the articles; non-standard or notarial subject matter changes the procedure.
• —An IKE has no general resident-manager rule; a residence permit is separately required if a third-country national intends to live or work in Greece.
• —GEMI registration, tax registration and beneficial-owner data do not replace permits for regulated activity.

• —A passport or other acceptable ID for every member, director, signatory and ultimate beneficial owner (UBO), plus current proof of address and tax residence.
• —A transparent ownership chart through to natural persons; a corporate member also provides a recent extract, constitutional documents, signatory evidence and an investment resolution.
• —A description of the product, markets, counterparties, expected turnover, source of funds and source of wealth with supporting evidence.
• —Model articles or an agreed bespoke/notarial constitution, plus seat, activity-code, manager, contribution and quota details.
• —Greek tax-number/credential documents for members and manager; a power of attorney to an authorised third person in the form accepted by the local professional.
• —Foreign registry extracts, resolutions and UBO evidence, apostilled/legalised and officially translated into Greek where required.

1. 01Determine the form, contributions, Greek seat, activity codes, manager, UBOs and whether a notary is required.
2. 02Obtain/check Greek identifiers and representative authority, then prepare translations and articles.
3. 03The authorised person initiates e-YMS; members accept the documents by the applicable method, after which the system generates GEMI/Chamber/tax registrations.
4. 04After incorporation, confirm UBO, the accounting/tax calendar and licences, and submit bank/EMI KYB separately.

• —An IKE is a separate Greek taxpayer; corporate income tax and distributions are analysed under the current Greek tax code and the members' treaty position.
• —AADE/VAT, myDATA/e-invoicing, withholding and social-security obligations are configured for the activity codes, transactions and manager/personnel roles.
• —Corporate tax, VAT, payroll, withholding and transfer-pricing treatment follows the actual transactions, employees, related parties and current thresholds, not incorporation alone.
• —Effective management, permanent establishment, CFC rules and the owners' personal tax residence require a separate cross-border analysis.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —A zero statutory capital contribution for an IKE does not remove the need for documented operating funding.
• —A bank separately reviews the Greek commercial rationale, address/substance, manager, non-resident UBOs, projected flows and tax status.

• —File required annual financial statements and corporate events with GEMI, pass member resolutions and maintain corporate books.
• —Keep AADE/myDATA, UBO and social-security data current for the actual activity.
• —Maintain accounting and corporate records, prepare annual accounts and file tax, VAT and payroll returns as applicable.
• —Keep the relevant registers updated for the address, officers, members, capital and beneficial owners.
• —Separately monitor licences, employment obligations, local substance and statutory record-retention periods.

• —e-YMS self-service requires compatible Greek credentials and acceptance by all members; a foreign applicant should not treat the portal as a universal zero-touch process.
• —A zero capital contribution does not disapply solvency, funding, accounting or creditor-protection duties.
• —Incorporation does not disapply AML/KYC, UBO or sanctions screening by the registrar, notary, representative, tax authority or financial institution.
• —A formal address and nominal capital do not replace a genuine business purpose, adequate funding and demonstrable management.
• —Company registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Coordination of Greek tax identifiers, the authorised filer, articles, registered seat and e-YMS/GEMI pack.
• —Comparison of the entity form, ownership and governance model, tax links and local-substance requirements before documents are prepared.
• —Coordination of the registered address, licensed professional, power of attorney, apostille/legalisation and certified translation.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Handover of the complete corporate pack to the accountant and creation of an accounts, tax, VAT, payroll, UBO, licence and registry calendar.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.