Sourced guides to doing business in each market, and the status of every service there. Partners are in place in 32 markets so far.
One WONE Global Partner for each service in each market. Start from what you need to do, or go straight to a service.
Licences, value chains and the questions businesses in each industry ask first, with the services that usually apply.
Ask WONE Global what applies to your industry in a market, with the sources shown.
What one country changes for the other, worked journeys step by step, and who handles each side.
Named senior professionals, each admitted as the one firm for a service in their country, and the firms they lead.
One Partner per service, per jurisdiction, admitted by review against published criteria.
Every statement is labelled: source-checked, professionally reviewed or not yet checked, with its source and date where checked.
Answers come from statements checked against official sources, with the sources shown. Research, not advice.
Accomplished regional specialists and international cross-border intelligence, across 100 countries, with one contact and one published Standard.
Western Europe · WONE Global market
Greece is covered by WONE for cross-border business discovery, with links to relevant expertise, professionals, industries and market intelligence. No WONE Global Partner is in place here yet. WONE Global confirms on request whether a vetted Associate firm can act, before anything begins.
Athens · Friday 23 October
05:58
Local time
Market guide · Source-checked research
Greece is an EU member state with a civil-law system and the euro as currency. Foreign investors typically use an AE, which needs EUR 25,000 capital, or an IKE, which has no minimum capital, and all companies are publicised through GEMI. Corporate income tax is 22%, VAT 24% and dividend withholding tax 5%. Tax administration is heavily digital, with myDATA reporting and B2B e-invoicing being phased in.
Essentials guide · Source-checked research47% of statements checked against a source9 checked against an official source14 checked against a secondary sourceChecked 2026-10-197 held back until checked against an official source11 topics include AI-written statements, not source-checkedNot yet professionally reviewed
Greece is a unitary parliamentary republic with a codified civil-law system. Companies are registered in the General Commercial Registry (GEMI), and tax and customs are administered by the Independent Authority for Public Revenue (AADE). The Bank of Greece supervises banks and insurers, the Hellenic Capital Market Commission supervises capital markets, the Hellenic Competition Commission handles merger control and the Hellenic Data Protection Authority enforces the GDPR. As an EU member state, Greece applies EU rules on customs, capital movement, data protection and judgment enforcement.
Key facts
Statements not yet checked against a source are marked AI-written. Confirm anything you plan to rely on with a qualified local professional.
Investors commonly use a société anonyme (AE), a private capital company (IKE), a limited liability company (EPE) or a branch. All Greek companies are publicised through the General Commercial Registry (GEMI), and one-stop shops handle formation; companies need a tax number from the Independent Authority for Public Revenue (AADE). Some restrictions apply in border regions and in sensitive sectors.
Key facts
An IKE has no minimum capital and suits smaller subsidiaries; an AE needs EUR 25,000 and suits larger or listed businesses.
Company details are publicised through GEMI; formation can run through one-stop shops.
Foreign shareholders and directors usually need a Greek tax number, so obtain AFMs early.
AI-writtenBeneficial owners must be recorded in the central register, which banks will check.
AI-writtenWho handles this in GreeceSetting up and running a companyContracts and commercial law
Questions on this topic
6 statements on entry, investment and company formation in Greece, 2 not yet checked against a source
Statements not yet checked against a source are marked AI-written. Confirm anything you plan to rely on with a qualified local professional.
1 statement on rates, thresholds or deadlines is held back until it is checked against an official source.
Key facts
Corporate profits are taxed at 22%, and dividends carry a 5% withholding tax.
VAT is 24% standard, with 13% and 6% reduced rates and rates 30% lower on some smaller Aegean and Dodecanese islands.
Tax data must be sent to AADE's myDATA electronic books platform, so accounting systems need to be configured for it.
Large groups must model the Greek minimum tax rules under Law 5100/2024.
Who handles this in GreeceTax and structuringAccounting and annual filings
Questions on this topic
5 statements on tax, accounting and statutory reporting in Greece
Statements not yet checked against a source are marked AI-written. Confirm anything you plan to rely on with a qualified local professional.
3 statements on rates, thresholds or deadlines are held back until they are checked against an official source.
Key facts
Employment agreements and working time changes must be filed on ERGANI II, and using the digital work card replaces advance hour declarations.
Contributions of 13.37% (employee) and 21.79% (employer) are paid to EFKA, up to a monthly earnings cap.
Who handles this in GreeceEmployment, payroll and immigration
Questions on this topic
3 statements on employment, payroll and mobility in Greece
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
1 statement on rates, thresholds or deadlines is held back until it is checked against an official source.
Financial services are supervised by the Bank of Greece and the Hellenic Capital Market Commission, and other sectors have their own regulators. Greece offers investment incentives under its Development Law and a fast-track regime for strategic investments. Public procurement transposes EU rules and runs largely through a national e-procurement system.
Key facts
Banks and insurers need Bank of Greece authorisation, investment firms HCMC authorisation.
AI-writtenCheck eligibility for Development Law incentives before committing to a location.
AI-writtenPublic tenders are run on ESIDIS under EU-based procurement rules.
AI-writtenWho handles this in GreeceLicences, permits and regulatorsTax and structuring
Questions on this topic
4 statements on licensing, sector rules and real estate in Greece, 4 not yet checked against a source
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
Greece uses the euro, and the capital controls introduced in 2015 were fully lifted in 2019, so EU free movement of capital applies. Banks apply thorough know-your-customer checks under Greek anti-money laundering law. A Greek tax number is usually needed to open an account.
Key facts
There are no exchange controls; profits can be repatriated in euro subject to tax.
AI-writtenExpect detailed KYC, including beneficial owners, and have tax numbers ready before applying.
AI-writtenLarge Greek banks are supervised by the ECB.
AI-writtenWho handles this in GreeceBanking and capitalPayments and currencyAnti-bribery, sanctions and compliance
Questions on this topic
3 statements on banking, payments and capital flows in Greece, 3 not yet checked against a source
Statements not yet checked against a source are marked AI-written. Confirm anything you plan to rely on with a qualified local professional.
Greece is part of the EU customs union and applies the common external tariff and EU trade agreements. Customs is administered by the AADE. Dual-use exports are controlled under EU rules.
Key facts
Importers need an EORI number and pay EU common tariff rates on non-EU goods.
AI-writtenIntra-EU trade moves without customs formalities, but VAT reporting applies.
AI-writtenDual-use exports need licences under the EU regime.
EU trade agreements can reduce duties when origin rules are met.
AI-writtenWho handles this in GreeceCustoms, trade and export controls
Questions on this topic
4 statements on customs, trade and product rules in Greece, 3 not yet checked against a source
Statements not yet checked against a source are marked AI-written. Confirm anything you plan to rely on with a qualified local professional.
1 statement on rates, thresholds or deadlines is held back until it is checked against an official source.
Key facts
GDPR and Law 4624/2019 apply, enforced by the Hellenic Data Protection Authority.
Systems must report to myDATA, and B2B e-invoicing became mandatory for larger businesses in 2026.
Who handles this in GreeceData protection and cyber
Questions on this topic
2 statements on data protection, cyber security and e-invoicing in Greece
Statements not yet checked against a source are marked AI-written. Confirm anything you plan to rely on with a qualified local professional.
The Hellenic Industrial Property Organisation (OBI) handles patents and utility models and, since May 2022, also maintains the national Trademark Register. Greece belongs to the Paris Convention, the PCT, the Madrid Protocol and the Berne Convention. Copyright arises without registration.
Key facts
File patents with OBI or through the PCT route.
AI-writtenFile trademarks nationally with OBI, as an EU trademark, or through Madrid.
Copyright needs no registration, so keep evidence of authorship.
AI-writtenWho handles this in GreeceTrade marks, patents and brands
Questions on this topic
4 statements on intellectual property and brand protection in Greece, 2 not yet checked against a source
Statements not yet checked against a source are marked AI-written. Confirm anything you plan to rely on with a qualified local professional.
Takeovers of listed companies are supervised by the Hellenic Capital Market Commission. A single insolvency code adopted in 2020 covers out-of-court workouts, restructuring and bankruptcy.
Key facts
Check Greek merger thresholds for any deal with Greek turnover.
Passing one-third of voting rights in a listed Greek company triggers a mandatory offer.
AI-writtenThe 2020 insolvency code offers out-of-court and court restructuring options.
AI-writtenWho handles this in GreeceBuying, selling and investingLicences, permits and regulators
Questions on this topic
3 statements on m&a, merger control, investment screening and insolvency in Greece, 2 not yet checked against a source
Statements not yet checked against a source are marked AI-written. Confirm anything you plan to rely on with a qualified local professional.
1 statement on rates, thresholds or deadlines is held back until it is checked against an official source.
A whistle-blowing law transposing the EU directive applies to larger employers, and listed companies follow a specific corporate governance law.
Key facts
Bribery, including of foreign officials, is a criminal offence.
AI-writtenEmployers with 50 or more staff, and firms of any size in financial services, transport and environment-related sectors, must appoint a person to receive whistle-blowing reports.
Listed companies must meet Law 4706/2020, including a one-third independent board and an internal audit unit.
Who handles this in GreeceAnti-bribery, sanctions and compliance
Questions on this topic
3 statements on anti-bribery, compliance and governance in Greece, 1 not yet checked against a source
Statements not yet checked against a source are marked AI-written. Confirm anything you plan to rely on with a qualified local professional.
Commercial disputes are heard by the civil courts, with the Areios Pagos as the supreme civil court. International arbitration is governed by 2023 legislation based on the UNCITRAL Model Law as amended in 2006, and Greece is a party to the New York Convention. An initial mandatory mediation session applies to some civil and commercial disputes.
Key facts
Greek awards are enforceable abroad under the New York Convention, and the 2023 law follows the Model Law.
Court cases run through the civil courts up to the Areios Pagos; cross-border contracts often choose arbitration instead.
AI-writtenCheck whether the dispute falls within the mandatory initial mediation session rules.
AI-writtenEU judgments are enforced under Brussels I bis.
Who handles this in GreeceDisputes and arbitrationContracts and commercial law
Questions on this topic
5 statements on courts, arbitration and enforcement in Greece, 2 not yet checked against a source
Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
WONE Global Intelligence
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
Who handles your work
Tell us what you need. WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work starts. You agree scope and fees with that firm directly.
WONE Global Partners
Senior professionals responsible for WONE Global work in Greece, under their own professional rules.
Athens · GreeceWONE Global Capability Partner · Greece
Konstantinos is a Financial Consultant with more than eighteen years of experience in management - financial consulting, and tax accounting services. He specializes in new industrial technologies, project management, an…
What changed recently
From the Newsroom: changes recorded in this guide, each checked against its official source, with the date it takes effect.
Save your questions, decisions and WONE activity in one account.
Forgot your password? Reset it securely.
Partner workspaces are for Partner firms. Explore partnership →
