Greece


The history of Greece history stems from the ancient times and is fully described in the Greek myths. Not only does it encompass the history of the territory of the modern state of Greece, but also that of the Greek people and the areas they ruled historically. The scope of Greek habitation and rule has varied much through the ages. History of today’s Greece begins in 1829 when independence from the Ottoman Empire was achieved. During the second half of the 19th century and the first half of the 20th century, it gradually expanded its territory to the neighboring islands, most with Greek-speaking populations. In World War II, Greece was first invaded by Italy (1940) and subsequently occupied by Germany (1941-44). In 1952 Greece joined NATO. In 1967, a group of military officers seized power, establishing a military dictatorship that suspended many political liberties and forced the king to flee the country. In 1974, democratic elections and a referendum created a parliamentary republic and abolished the monarchy. In 1981, Greece joined the EC (now the EU); it became the 12th member of the European Economic and Monetary Union in 2001.

Service packages

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Service item Express Standard Optimum
Company registration
Legal address per year
Secretarial services for the first year
Fees and duties for the first year
Apostilled bound set of incorporation documents
Compliance fee
Nominee service per year
Bank Account Pre-approval
Price

9 710 USD

9 710 USD

10 210 USD

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Contact method: and / or

Core Services

8 000 USD

— Incorporation

including incorporation tax, state registry fee, including Compliance fee

included

— Annual government fees

Stamp Duty and General Commercial Registrar incorporation fee

4 000 USD

— Corporate legal services

including registered address and registered agent, NOT including Compliance fee

150 USD

—Delivery of documents by courier mail

DHL or TNT, at cost of a Courier Service

500 USD

— Apostilled set of Statutory documents

Optional services

Nominee Director

Paid-up “nominee director” set includes the following documents

Nominee Shareholder

Paid-up “nominee shareholder” set includes the following documents

Related services

Tax Certificate

Company’s tax residence certificate for access to double tax treaties network

Certificate of Good Standing

Document issued by a state agency in some countries (Registrar of companies) to confirm a current status of a body corporate. A company with such certificate is proved to be active and operating.

Certificate of Incumbency

Compliance fee

Compliance fee is payable in the cases of: renewal of a company, liquidation of a company, transfer out of a company, issue of a power of attorney to a new attorney, change of director / shareholder / BO (except the change to a nominee director / shareholder)

150 USD

Basic

simple company structure with only 1 physical person

50 USD

For legal entity in structure under GSL administration

additional compliance fee for legal entity in structure under GSL administration (per 1 entity)

100 USD

For legal entity in structure not under GSL administration

additional compliance fee for legal entity in structure NOT under GSL administration (per 1 entity)

350 USD

For client with high risk Status

Cost of incorporation, including first year servicing 9710
Cost of annual service, starting from the second year 4855
Open account in 26780
Incorporation timescale for a turnkey company 2 weeks
Country 26742

General information shortly

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Total area Population Capital Unemployment Corruption perceptions index rank
131.957 sq. km 11.280.000 (2012) Athens 26.8% (2013) 94 (2012)
Location Southern Europe
National currency Euro
Conditional reduction of currency EUR
Against USD 0.73
Climate, average max and min t° Mediterranean; wet winters; hot, dry summers; avg. maximum temperature (July) +32°C; avg. minimum temperature (January) +10°C
Time difference from Moscow - 2 hours
Dialing code +30
State language Greek
Ethnic groups Greek 93%, other (foreign citizens) 7%
Literacy rate 99%
Credit rating C
Government type Parliamentary republic
Executive branch Governmeny headed by Prime Minister
Legislative branch unicameral Parliament (300 members)
Judicial branch Areopagus (Supreme Court), ephetaes (courts of appeal), first courts (courts of first instance) and magistrate courts (courts below)
GDP per capita rank 40 (2012)

Corporate info

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Shelf companies permitted Legal system Incorporation timescale for a turnkey company Cyrillic alphabet permitted in company name Local registered office
No civil law 2 weeks No Yes
Types of entity company limited by shares, a.e.; limited liability company, e.p.e.; general partnership, o.e.; limited partnership, e.e.; silent partnership; joint venture; single trader; branch office
Incorporation timescale for a new company 1 day
Company suffix Anonymous Etairia (AE)
Sensitive words Bank, Insurance, Group, words implying state sponsorship
Local registered agent No
Information to be kept at the registered office accounting books, minutes of board meetings and shareholders meetings
Seal required, type of seal yes, must contain the company’s tax registration number and competent tax office
Redomiciliation (to, from) permitted permitted

Director and secretary

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Minimum number of directors Residency requirements for directors Corporate directors permitted Disclosure to local agent Disclosure to public
3 No No Yes Yes
Directors’ meetings/frequency/location Yes / according to articles / no requirements
Company secretary required No
Residency requirements for a secretary No
Qualified secretary required No
Corporate secretary permitted No

Shareholder and beneficiary

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Minimum number of shareholders Residency requirements for shareholders Corporate shareholder permitted Disclosure to local agent Disclosure to public
1 No Yes Yes Yes
Meetings/frequency/location Yes / annually / no requirements
Beneficiary info disclosure to No

Shares and share capital

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Minimum authorized share capital Minimum issued share capital Minimum paid share capital Authorized capital payment deadlines Bearer shares permitted
24000 24000 24000 Within two months from the date of incorporation Yes
Issued capital payment deadlines Within two months from the date of incorporation
Standard currency Euro
Standard authorized share capital 24000
Standard par value of shares 100
Shares with no par value permitted No

Taxes

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Min. rate for corporate tax Capital gains tax VAT Withholding tax Exchange control
24% Regular rate 24% 5%/15%/20% No
Personal tax 9-44%
Corporate tax (in detail) The rate of corporate income tax is 24%
Capital gains tax. Details Capital gains are generally included in the general tax base.
VAT. Details The standard VAT rate is 24%. The 13% rate applies to certain types of goods and services.
Other taxes State real estate tax, Real estate transfer tax, Inheritance, gift and parental gift tax
Stamp duty 2.4%-3.6%

Accounts

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Requirement to file accounts Publicly accessible accounts Audit required Requirement to file Annual Return Publicly accessible Annual Return
Yes No Yes No No
Requirement to prepare accounts Yes
Double tax treaties network 57
Tax Exchange Information Agreement network 1
OECD member Yes
Offshore/onshore status according to the RF laws No

GENERAL INFORMATION

General info

Greece, officially the Hellenic Republic, is a country in Southern Europe. Greece is strategically located at the crossroads of Europe, Western Asia, and Africa, and shares land borders with Albania to the northwest, the Republic of Macedonia and Bulgaria to the north and Turkey to the northeast.
Greece has a total area of 131,957 sq.km and a population of 11,28 million people (2012). The most part of the population are Greeks (93%). The other 7% are Albanian, Gypsy, Serbian, Armenian, etc.
The capital city is Athens. Official language is Greek.
Official currency is euro (EUR).
Climate of Greece is primarily Mediterranean, featuring mild, wet winters and hot, dry summers. Average maximum temperature in July is +32°C; average minimum temperature in January is +10°C.
Time difference with Moscow is -2 hours.
Literacy rate is 99%.
Calling code of Greece is +30.

History

The history of Greece history stems from the ancient times and is fully described in the Greek myths. Not only does it encompass the history of the territory of the modern state of Greece, but also that of the Greek people and the areas they ruled historically. The scope of Greek habitation and rule has varied much through the ages. History of today’s Greece begins in 1829 when independence from the Ottoman Empire was achieved.
During the second half of the 19th century and the first half of the 20th century, it gradually expanded its territory to the neighboring islands, most with Greek-speaking populations. In World War II, Greece was first invaded by Italy (1940) and subsequently occupied by Germany (1941-44).
In 1952 Greece joined NATO. In 1967, a group of military officers seized power, establishing a military dictatorship that suspended many political liberties and forced the king to flee the country. In 1974, democratic elections and a referendum created a parliamentary republic and abolished the monarchy. In 1981, Greece joined the EC (now the EU); it became the 12th member of the European Economic and Monetary Union in 2001.

Government type

Government type of Greece is a parliamentary republic.
The head of state is the President of the Republic. He is elected by the Parliament for a five-year term. The President appoints Prime Minister and other members of the government upon Prime minister’s recommendation. President can remove the government if it lost the credit of the Parliament. Among other powers of the president are adoption and promulgation of the laws adopted by the Parliament, and a power to return the statute to the Parliament for re-examination. He is also the head of the armed forces.
The executive power is exercised by the President and the government. The government consists of the Prime minister and ministers. Government is formed by the leading party. The leader of the party becomes the Prime minister.
The legislative power belongs to a 300- member elective unicameral Parliament and the President. The Parliament is elected for a 4-year term. Statutes passed by the Parliament are promulgated by the President of the Republic, and president veto can be declared null and void by the absolute majority of member’s votes.
The judicial system includes Areopagus (Supreme Court), ephetaes (courts of appeal), first courts (courts of first instance) and magistrate courts (courts below).

Economy

Greece is a developed country with high standards of living. Its economy mainly comprises the service sector (85.0%) and industry (12.0%), while agriculture makes up 3.0% of the national economic output. Important Greek industries include tourism (15% of GDP) and merchant shipping.
Public sector brings about 40% of the GDP, but the government takes measures to reduce its equity.
With an economy larger than all the Balkan economies combined, Greece is the largest economy in the Balkans, and an important regional investor.
However, due to the world financial crisis Greece’s economy faced some difficulties at the end of 2009. Budget deficit was 12.7% of GDP with only 3% permitted in Eurozone. The government launched a big programme of privatization, issued global obligations twice. But in spring of 2010 the economy was at the verge of default. 16 countries of EU and IMF agreed to allocate 110 milliard euros under the conditions of introduction of austerity.

CORPORATE INFORMATION

Legal system

Greece is a civil law jurisdiction. The country is a motherland of democracy and trial by jury which came into existence long B.C. In modern Greece the main sources of law are legislative and other acts. At the top of hierarchy is Constitution followed by the laws of Parliament, decrees issued by the President to comply with the laws.

Types of entity

The principal forms of business organization in Greece are:
  • Company Limited by Shares, A.E.;
  • Limited Liability Company, E.P.E.;
  • General Partnership, O.E.;
  • Limited Partnership, E.E.;
  • Silent Partnership;
  • Joint Ventures;
  • Single Traders;
  • Branch Offices.

The most common structure is Public Company Limited by Shares (A.E.).Although the “A.E.” is has been originally designed as a vehicle for large corporations it has been developed as the most flexible and advantageous company type. Its main advantages are:
  • Limited liability
  • The shares are freely transferred
  • Its management may be separated from the ownership of its shares
  • tax advantages.

REGISTRATION

Company name

The name of a company limited by shares must contain indication to the type of entity in the Greek language Anonymous Etairia or its abbreviation A.E. The business name may be a distinctive work in Greek or Latin characters.
Company names in Greece must be pre-approved for availability and acceptability. The Registry Department of the Athens Chamber of Commerce & Industry (ACCI) will only refuse a name if it is identical, almost identical or phonetically the same as a name already registered. Previous existence of the same name will not be an obstacle to new registration if it relates to a different business object. This is because the full legal name of an A.E. always includes the principal business object of the company. Besides, the company name should not imply state sponsorship.
The search on the names register of the chamber of commerce includes an initial reservation of the name for 2 months.
Use of certain words such as Bank, Insurance and Group will require special permission.

Registration

To register a company Greece it is required:
1) Obtain Tax Clearance form A7 from Tax Authority – 1 day;
2) Submit the following documents with the Register of the competent Department of ACCI (General Commercial Register – GEMI) – 10 days:
  • Formal Statement - Power of Attorney for the appointment of representative,
  • Order – Formal Statement of the founders or the representative to GEMI for the incorporation of the company by virtue of notarial Deed,
  • Statement for the authorization of the person, who accepts service,
  • certified copy of the Identity Cards/ Passports of the partners/ founders/ managers/ members of the Board of Directors,
  • Formal Statement – Application to the competent Area Department of the Insurance Organization for the Self-Employed (OAEE),
  • The answer from OAEE,
  • or Insurance Clearance Certificate issued by OAEE (instead of the above 5 & 6),
  • Statement – Application of the partners/founders to the Social Security Institute (IKA-ETAM),
  • Insurance Clearance Certificate or a positive answer from IKA-ETAM,
  • Application for a Tax Identification Number/Change of Personal details (Tax Form M1) and Declaration of Taxpayer’s Relations (Tax Form M7), required in order for the founders to acquire Tax Identification Number (AFM), in case they do not have one or Statement of commencing/changing business of non-natural person (Tax Form M3) and Statement of members of non-natural person (Tax Form M8),
  • Statement for the payment of Capital Accumulation Tax,
  • Articles of Association (simple copy of the notarial Deed),
  • rental contract of the registered office, original copy certified by the Tax Authority, or copy of it if it is attached to the Articles of Association,
  • Payment receipts of fees (GEMI) or payment bank bill of fees (GEMI),
  • Announcement of the incorporation of the company & its registration with the Register of GEMI,
  • Announcement of the incorporation of the company to the National Print Office for the Official National Gazette,
  • Certificate of the National Print Office for granting of the Code Number of Publication,
  • Announcement of the registration or the re-registration of partners/founders with OAEE,
  • Statement of business activities (Tax Form M6),
  • Application for registration with the Athens Chamber of Commerce & Industry (ACCI),
  • Announcement of the registration of the company with the Athens Chamber of Commerce & Industry (ACCI),
  • Certificate of the Notary for the incorporation.

Pursuant to the filing of the above, the local Chamber both issues the approval of the Articles of Association, as well as registers the company in its registrar, which (time-wise) means that the text may be given for publication and the Tax of Capital Concentration (1%) may be paid, in order to issue a taxpayer's registration number. Please note that within one month from the date of registration the Company must file with the local Chamber a copy of the announcement and a receipt by the National Printery, evidencing filing of the documents for publication.
3) Make a seal - 1 day;
4) Register the employees with IKA (Social Security Organization) -1 day;
5) Register with OAEE (Insurance Organization for the Self-Employed) – 1 day.

Company seal

Until recently a company seal has been required as all company books and records must be sealed before they are certified. Moreover, in the company seal must contain the company’s tax registration number and competent tax office. On May 31, 2013 the Government of Greece adopted the Law 4156/2013 abolishing the requirement to make and affix the company seal for corporations. However, it is still used in practice by banks, as the Bank of Greece has not issued a circular asking the banks to not require it. Thus, companies are still required to make a company seal in their daily practice.

Redomicile

The redomiciliation of companies is permitted both to and from Greece.

COMPANY STRUCTURE

Directors

Greek companies limited by shares should at least have 3 directors which are elected by the General Meeting of the Shareholders and make up the Board of directors. Directors can be natural and corporate, residents and non-residents. However, they need to be issued with a residence permit.
Director’s details are disclosed to the local agent and appear on public file.
Board of directors manages the company and carries out resolutions of the General Meeting of Shareholders. The Board of Directors may convene at the registered office or via teleconference and the signing of the minutes by "circulation" is possible.
Within two months from the establishment of the Company, the latter's Board of Directors must hold a meeting to verify payment of the share capital.

Secretary

Greek companies are not required to appoint a company secretary.

Shareholders

Greek A.E. can be formed by one shareholder that can be an individual or a company of any nationality or residence.
Shareholders’ details are disclosed to the local agent and appear on the public file.
An annual (ordinary) General Meeting of the Shareholders must be held within six months of the end of each fiscal year. General Meetings are held at the registered office of the company, or anywhere in Greece or abroad, by virtue of a provision in the articles of association or by representation in the meeting of the total share capital of the company. The General Meeting may convene via teleconference; moreover shareholders may appear and exercise their voting rights from a distance, following relevant provision in the articles of association. The signing of the minutes by "circulation" is possible for non-listed companies.

Internal auditors

In case if Greek A.E.’s share capital exceeds 1.000.000 €, it should appoint two permanent auditors or one certified accountant. The names of auditors are indicated in the Articles of Association.

Beneficial owner

The identity of the beneficial owner of a Greek company is treated as strictly confidential and must be disclosed as part of the obligatory due diligence to the local agent and local bank where the company opens an account for payment of share capital, as well as to the auditor, and can only be disclosed by them in the cases stipulated by law and following statutory procedure.

Share capital and shares

The minimum share capital required for the establishment of an AE is currently € 24,000, which must be paid up in full within two months from the date of incorporation. The share capital of an AE is divided into either bearer or registered shares with a minimum nominal value of at least € 0.30 and a maximum of € 100 per share.

TAXES

Personal tax

Tax residents are taxed on their worldwide income, while non-residents are taxed on Greek source income.
Income tax is levied at progressive rates. The following rates apply for employment income, pensions and business profits:
  • 9% on the first EUR 10,000
  • 22% on the next EUR 10,000
  • 28% on the next EUR 10,000
  • 36% on the next EUR 10,000
  • 44% on income over EUR 40,000

Income derived from real estate is taxed at the following rates:
  • 15% on the first EUR 12,000
  • 35% on the next EUR 23,000
  • 45% on sums over EUR 35,000

Special solidarity contribution is paid at the following rates:
  • 0% on income up to EUR 12,000
  • 2,2% on income from EUR 12,001 to 20,000
  • 5% on income from EUR 20,001 to 30,000
  • 6.5% on income from EUR 30,001 to 40,000
  • 7.5% on income from EUR 40,001 to 65,000
  • 9% on income from EUR 65,001 to 220,000
  • 10% on income over EUR 220,000

For 2020, this contribution was abolished for all types of income, other than employment income and pensions. For 2021, it is abolished for income from employment in the private sector.

Corporate taxation

Corporate income tax is paid at the rate of 24%.
Capital gains are generally included in the general tax base.
Profits from the sale of shares in EU companies are exempt from taxation if the ownership interest exceeds 10% and is held for at least 24 months.
Dividend income is subject to tax. However, it may be tax exempt if a number of conditions are met, including at least 10% participation in an EU company and at least 24 months’ ownership.

Social security contributions

Social security contributions are due on the employee’s salary and depend on the social security fund in which the employee is registered.
Contributions to the social security fund EFKA are 14.12% for the employee and 24.54% for the employer. The monthly social security contribution cap for EFKA is set at EUR 6,500.

VAT

The standard VAT rate is 24%.
The 13% rate applies to certain types of goods and services.

Withholding tax

Withholding tax is levied at the rate of 5% on dividends, 15% on interest, 20% on royalties, and 20% on technical, management, consultancy and other services.
There are certain exemptions.
The tax may be withheld on certain other income payments.
Tax rates are reduced under double tax treaties and EU directives.

Property tax (ENFIA)

This tax consists of the principal and supplementary taxes, calculated at rates depending on the area of the property and using a number of coefficients for location, type of use, etc.

Inheritance and gift tax

Inheritance tax is due on inherited movable and immovable property.
The tax is calculated at progressive rates from 1% to 40%, depending on the degree of kinship and a number of other factors.
Tax is also paid on gifts, including gifts from parents, at progressive rates depending on the value of the object, its type, as well as the degree of kinship of the parties.

Property transfer tax

Each transfer of real estate, which is not subject to VAT, is subject to real estate transfer tax.
The tax rate is 3%.
An additional 3% is paid to municipalities.

Stamp duty

Stamp duty is levied on rentals of non-residential properties at the rate of 3.6% (with the exception of shopping centres and logistics centres, the rental of which is subject to VAT).
Loans may be subject to stamp duty at the rate of 2.4%. However, there are exemptions, in particular for bank loans and bond issues.
Stamp duty may apply in a number of other cases.

Contribution on capital increase

A 1% contribution may be imposed on share capital increase.

CFC rules

The undistributed profit of controlled foreign companies is included in the tax base of Greek tax residents if the following conditions are met:
  • The taxpayer, directly or indirectly, individually or jointly with related parties, holds more than 50% of shares or voting rights or the right to more than 50% of the profits of a foreign company.
  • Corporate income tax paid by a foreign company is less than half the tax that would be paid in Greece on such income.
  • More than 30% of the corporate income of the foreign company is passive income (interest, dividends, royalties, etc.).

These rules may disapply to EU/EEA companies if such companies conduct substantial economic activities supported by adequate personnel and assets, which can be duly verified.

Foreign exchange control

There are no foreign exchange control restrictions in Greece.

ACCOUNTS

Accounting records

The accounting year must end on 30 June or 31 December.
Companies are required by the Books and Records Code to keep double entry books of account and the accounts and account structure to be used must be the same as that prescribed in the Greek General Chart of Accounts. Use of these Charts of Accounts is mandatory.
The annual financial statements of an AE must be audited by two auditors or a firm of certified auditors appointed by the General Meeting of Shareholders. The auditors must be independent of management. Entities which satisfy two of the following three criteria in two previous consecutive accounting years must appoint a recognized auditing firm of certified auditors (a member of the Institute of Certified Auditors and Accountants “SOEL”):

Total assets exceeding EUR 2.5 million.
Net turnover exceeding EUR 5 million.
Average number of employees exceeding 50.

Copies of the financial statements, Director’s Report, and the Auditors Report must also be filed with the Prefecture. The balance sheet and the profit and loss account together with the auditors’ report (required only when the audited company is obligatorily audited by a certified auditor), must be published in the Government Gazette, in one daily financial newspaper and one daily political newspaper, at least 20 days prior to the day on which the general meeting of the shareholders is to be held.

Annual Return

Generally speaking, Annual Return is a short review on the current state of the company, which is prepared by the company secretary annually. As a rule it includes the following information:
  • Incorporation information (registration date, registered address);
  • Information about directors and their resignation;
  • Information about secretaries and their resignation;
  • Information about registered capital, nominal value of shares and amount of issued shares;
  • Information about shareholders and share transfer.

In Greece companies are obliged to prepare or file Annual Return. Annual Return is publicly accessible.

Tax returns and assessment

The tax year, which must not exceed 12 months, can end on 30 June or 31 December.
Corporate income tax returns are filed within 6 months of the end of the tax year. Returns are submitted electronically.
There is a system of advance payments of corporate income tax. Advance payments and corporate income tax are paid in six installments.

International law relations

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Party to the Hague Convention (Apostille) Legal system Double tax treaties network OECD member Offshore/onshore status according to the RF laws
Yes civil law 57 Yes No

Public authorities and legal acts

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List of laws and regulations
Act name Scope of law
Greek Commercial Law companies and trade
Greek Civil Code civil issues
Law 3190/1955 limited liability companies
Law 2992/2002 Measures to support the capital market and the development of competitiveness and other regulations market and competition
Greek Investment Incentives Law 3299/2004 инвестирование
Law 3148/2003 - Accounting Standardisation and Audit Committee, replacement and supplementation of the provisions on electronic money institutions, and other provisions accounting and audit
Law 2331/1995 - Prevention and combating of the legalization of income from criminal activities prevention of the legalization of income from criminal activities
Law 1266/1982 - Authorities responsible for the conduct of monetary, credit and exchange rate policies, and other provisions authorities responsible for the conduct of monetary, credit and exchange rate policies
Tax treaties entered Albania, Armenia, Austria, Azerbaijan, Belgium, Bosnia and Herzegovina, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Georgia, Germany, Hungary, Iceland, India, Ireland, Israel, Italy, Kazakhstan, South Korea, Kuwait, Latvia, Lithuania, Luxembourg, Malta, Mexico, Moldova, Morocco, Netherlands, Norway, Poland, Portugal, Qatar, Romania, Russia, San Marino, Saudi Arabia, Serbia, Slovakia, Slovenia, South Africa, Spain, Sweden, Switzerland, Tunisia, Turkey, UK, Ukraine, United Arab Emirates, USA, Uzbekistan
Tax Exchange Information Agreement (TEIA) Guernsey
List of state regulatory authorities
Hellenic Parliament http://www.hellenicparliament.gr/
Ministry of Justice http://www.ministryofjustice.gr/site/en/Leadership/Greetings.aspx
Bank of Greece http://www.bankofgreece.gr/Pages/default.aspx
Competition Commission https://www.epant.gr/en/
Hellenic Center for Investment (ELKE) http://www.investingreece.gov.gr/
Hellenic Migration Policy Institute http://www.imepo.org/index.php?lang=en
Hellenic data protection Authority http://www.dpa.gr/portal/page?_pageid=33,40911&_dad=portal&_schema=PORTAL
Athens Chamber of Commerce and Industry http://www.acci.gr/acci/shared/index.jsp?context=101
Official Government Gazette http://www.hellenicparliament.gr/en/Vouli-ton-Ellinon/I-Bibliothiki/Koinovouleftiki-Syllogi/Efimeris-Tis-Kyverniseos-FEK/

    Legal Partner of Review:

    Nikas, Theisen & Associates LLP

    The law firm “Nikas, Theisen & Associates LLP”, located in Athens, was founded in 1987 by the lawyers Dimitris Nikas and Irene Nikas-Theisen. Their studies and professional and scientific activity abroad, their longstanding and very successful practice of law in Greece, made them experts in both the international and European Law. The firm provides legal advice to Greek and foreign legal entities and natural persons with activities in Greece, Europe and internationally. Our associates, with their longstanding professional experience and successful practice in providing legal advice and legal and general representation in Greece, for established foreign companies, their subsidiaries or their affiliates in Greece are also recognized for providing legal services to European and International chambers of commerce. Apart from our working staff our law office has many external partners and cooperates with a variety of law offices around Greece, Europe, the United States of America, China and Russia. We are able to serve our clients, whose sphere of activities and interests are in the above mentioned areas, with the skills required, with efficiency and dedication. Our associates use the Greek, English, German, French, Spanish and Dutch language with the fluency and expertise required. In addition, our office is able to undertake cases related to other linguistic areas through our many collaborators and external partners.

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