Constitución de una empresa en Grecia

DESPLACE LA TABLA HORIZONTALMENTE

Importante: el derecho de un no residente a ser titular de la empresa no concede automáticamente el derecho a vivir, trabajar o dirigirla desde ese país. La inmigración, el permiso de trabajo, la sustancia, la dirección efectiva y la residencia fiscal se evalúan por separado.

• —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.

Resumen general, no asesoramiento fiscal o jurídico personalizado. Las normas se vuelven a comprobar antes de la presentación.

• —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.

El alcance exacto de Basic y todas las exclusiones figuran en la sección de precios anterior. Las estructuras no estándar y los costes externos se acuerdan antes del pago.

Requisitos comprobados el 9 de agosto de 2026. Antes de la presentación volvemos a verificar las normas, los formularios, las tasas y las restricciones con la autoridad de registro.