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Greece
Company Formation

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Overview

The most popular corporate form in Greece is the Private Limited Liability Company (E.P.E.), offering limited liability and flexible capital requirements. Many businesses also leverage holding structures to optimize taxation.

Additionally, foreign entities may establish a branch office, which functions as a local extension of the parent company.

Highlights

One or more partners can form E.P.E.

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Full access to EU single market.

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Companies, Holding Structures & Branches

E.P.E. (Ltd) requires no minimum share capital and can be formed by one or more individuals or legal entities.
Minimum one director and one shareholder; foreigners may own 100% and no local director is necessary.
Corporate tax is a flat rate of 22%.
Holding structures are trending to benefit from participation exemptions and effective tax planning.
Annual audited accounts required based on size thresholds under Greek GAAP.
Branch offices are not separate legal entities; they must be registered locally and file parent company accounts.
Branches pay the same Greek corporate tax and VAT.
Parent company is fully liable for the branch’s obligations.
Both entities require a registered office, VAT registration, and compliance with fiscal obligations such as real-time receipt reporting (myDATA).
E.P.E. offers full EU market access, with branch offices serving as a lighter entry option.

Requirements and Procedures

  • Choose between E.P.E. (Ltd) or branch.
  • Reserve company name with the Chamber of Commerce via GEMI portal.
  • For E.P.E., draft and notarize Articles of Association; submit with founding documents online or via notary.
  • Appoint at least one director and one shareholder; no nationality restrictions.
  • Register the company with GEMI; obtain a Tax Identification Number and VAT ID—process takes 1–2 weeks.
  • For branches, prepare board resolution, apostille and translate parent company documentation, appoint a local representative, and register with GEMI within one month.
  • Open a Greek bank account in the name of the company or branch.
  • Register for VAT, social security (EFKA), and align with fiscal receipt requirements (myDATA system).
  • Maintain accounting under Greek GAAP; file audited accounts as required.
  • Submit annual corporate tax, VAT, social security returns, and ensure branch filings of parent accounts.
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How Charfort can help you?

Advise on choosing between E.P.E., branch, or holding structure.
Reserve company name and prepare required founding documents.
Coordinate notarial acts and Apostille/translation for founding documents.
Assist in appointing directors/shareholders and local representatives.
Handle registration with GEMI, Tax Office, VAT, EFKA, and fiscal compliance setup.
Handle bank account setup and KYC compliance.
Structure holding entities for tax optimisation and substance.
Ensure compliance with fiscalisation (myDATA) and auditing obligations.
Provide bilingual (EN/EL) accounting, corporate secretarial, and yearly filing services.
Support ongoing compliance, including financial statements and transformations.
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Frequently asked questions

Everything you need to know about the process.

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Charfort assists international clients in obtaining residence and citizenship under the respective programs. Contact us to arrange an initial private consultation.

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