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ShelfCompanies24 has been forming Greek companies for international founders since 1995. Our Athens team handles every step of company formation in Greece on a single fixed-price contract — from picking the right legal form through ΓΕΜΗ registration, ΑΑΔΕ tax registration, UBO filing and your first Greek bank account. Most clients are trading inside 2–4 weeks via the digital ΓΕΜΗ portal, or in 5–10 working days via a ready-made έτοιμη IKE.
Single payment covers ΓΕΜΗ filings, UBO register, virtual έδρα and our service fee.
IKE + έδρα + Greek banking + λογιστής under one roof.
Standard formation 2–4 weeks. Greek-speaking case manager.
eIDAS-qualified e-signature, Greek consulate, or delegate to our Athens lawyer via πληρεξούσιο.
We draft the καταστατικό, file ΓΕΜΗ, register ΑΦΜ/ΦΠΑ, file UBO.
Introduced in 2012, the IKE is the modern Greek private-limited form and now the dominant choice. Governed by Law 4072/2012.
The traditional Greek LLC form, retained but largely superseded by IKE.
Joint-stock form for listed entities and capital-raising structures.
| Form | Min. capital | Formation time | Best for |
|---|---|---|---|
| IKE | €1 | 2–4 weeks | Default — modern SMEs, holdings |
| EPE | €4,500 | 3–5 weeks | Traditional SMEs (less common since 2012) |
| AE | €25,000 | 5–10 weeks | Listed groups, regulated |
| Υποκατάστημα | Parent-dependent | 4–8 weeks | Foreign multinational presence |
| Έτοιμη IKE | €1+ (paid) | 5–10 days | Need immediate trading |
Confirm legal form (IKE typically), member structure, business activity (with KAD codes — Greece’s NACE-aligned classification), έδρα, capital, banking preferences.
All non-Greek founders need ΑΦΜ before formation. Issued via Greek consulates or ΑΑΔΕ; we handle remotely.
The articles of association are drafted by our Athens lawyer, bilingual Greek-English.
Greek company formation runs through the General Commercial Registry (ΓΕΜΗ). For IKE, registration is via the GEMI online portal at businessportal.gr. For EPE and AE, formal notarial procedures apply. Filing fee for IKE: ~€60.
The company receives an ΑΦΜ from ΑΑΔΕ. Within 30 days the company also files for:
Beneficial owners filed in the Greek UBO register at GEMI within 60 days.
Open operating account. Greek banks: National Bank of Greece, Eurobank, Alpha Bank, Piraeus Bank, Attica Bank.
| Scenario | Typical duration |
|---|---|
| IKE via GEMI online | 2–4 weeks |
| EPE | 3–5 weeks |
| AE | 5–10 weeks |
| Υποκατάστημα | 4–8 weeks |
| Έτοιμη IKE — transfer | 5–10 working days |
IKE via GEMI: 2–4 weeks. Έτοιμη IKE transfer: 5–10 working days.
€1 since 2012.
The IKE was specifically designed to compete with the UK Ltd, German UG and similar simplified-LLC forms. It offers €1 minimum capital, no notarial requirement for share transfers, simpler governance, and flexible share-class structures. For modern SMEs and foreign investors, IKE displaced EPE within years of its 2012 introduction.
No. Neither members nor διαχειριστής need Greek or EU residency, just an ΑΦΜ.
22% CIT. ΦΠΑ 24% standard.
Yes, with substance considerations under Greek tax-residence rules.
ΑΑΔΕ ΦΠΑ registration, UBO filing, bank account opening, λογιστής engagement. Most clients operational within 3–4 weeks.
Ready to register your Greek IKE? Contact our Greek desk.
Greece is one of several jurisdictions where ShelfCompanies24 maintains pre-formed entities and active formation services. Why pick Greece for your IKE specifically? EU + maritime/shipping tonnage tax regime is the headline reason — but it pays to understand the trade-offs against the alternatives. Below are concrete differentiators that matter when you’re pricing a structure decision against the actual operating profile of your business.
Cross-border corporate structuring in 2026 is governed by a tighter web of rules than in any previous decade. Three forces shape every decision:
For Greece specifically: 22% CIT; IKE EUR 1 minimum; GEMI commercial portal; tonnage-tax regime for shipping fleets.
Issues we routinely see when prospects come to us after attempting the process directly with local providers in Greece:
Yes. A name change is filed with the GEMI via a directors’ resolution and a routine filing — typically clears in 48 hours. We include up to one name change in the standard fee for both shelf-company purchase and new formation. Subsequent changes are billed at cost.
Yes. As a Greece-tax-resident IKE, your company has automatic access to the EU Parent-Subsidiary Directive, the EU Interest and Royalties Directive, and the network of Greece’s bilateral double-tax treaties (typically 70-90 partner countries). Treaty access is conditional on meeting the principal-purpose test (PPT) under the Multilateral Instrument and the relevant treaty’s anti-abuse provisions.
Client information is held under contractual non-disclosure plus the professional-secrecy obligations applicable to corporate-service providers in our home jurisdiction. We do not share client identity or transaction details with third parties beyond what is statutorily required (KYC reporting, beneficial-owner-register filings, AML/CTF reporting where triggered). Our internal access to client files is logged and access-restricted by need-to-know.
Material tax changes (rate moves, new minimum-tax regimes, treaty amendments) get communicated to active clients with our analysis of impact. Where the change is structural — for example the OECD Pillar Two implementation in Greece or a domestic tax-base reform — we proactively flag clients whose structures may need restructuring and offer a pricing-defined remedial path. The client is not left to discover material regulatory change from their accountant or from media reports.
A IKE is a separate legal entity Greek-tax-resident with its own corporate tax filings and beneficial-owner record. A branch is an extension of a foreign parent — the foreign parent is the legal entity, the Greece branch books local-source income but the parent’s overall tax liability cascades. Most foreign owners pick a IKE for liability ring-fencing and clean tax accounting; branches are sometimes preferred where the parent has specific group-relief or treaty considerations that depend on common legal personality.
Engaging us for your Greek new IKE formation covers the following deliverables under one fixed-fee proposal:
The deliverable scope is identical regardless of whether you are based in the EU, the US, the UK, the Middle East, or APAC — we operate the same fixed-fee model globally for Greek corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are quoted line-item separately so there is no scope creep on the headline incorporation or transfer fee.
Different jurisdictions are stronger for different commercial activities. Greece consistently performs well for international operators in:
None of these are exclusive — a Greek IKE can engage in any lawful commercial activity — but choosing a jurisdiction where the activity has a deep operating ecosystem (talent pool, regulatory familiarity, banking and supplier networks) materially shortens the time from incorporation to first revenue. Tell us your activity profile and we will confirm whether Greece is the right fit before we begin.
A Greek IKE sits within the EU treaty framework — automatic access to the EU Parent-Subsidiary Directive (zero withholding on intra-EU dividends meeting the holding test), the Interest and Royalties Directive, and Greece’s bilateral double-tax treaties with non-EU partners. The treaty network is shaped by the OECD Multilateral Instrument since 2017, which embedded a Principal Purpose Test (PPT) into existing treaties to deny benefits where a structure was set up primarily for tax advantage rather than genuine commercial purpose.
Common Greek IKE patterns we see: EU-wide trading hub with VAT one-stop-shop, IP holding with treaty-protected royalty flows, regional headquarters serving CEE/Western EU subsidiaries, and licensing-and-distribution structures using EU passport rights. Each pattern has its own substance and transfer-pricing implications which your consultant will map before structuring.
The 2026 corporate-law and tax landscape in Greece: 22% headline corporate tax. 22% CIT; IKE EUR 1 minimum; GEMI commercial portal; tonnage-tax regime for shipping fleets.
Beyond the headline number, three regulatory currents shape every Greek structuring decision in 2026: OECD Pillar Two and the local Qualified Domestic Minimum Top-up Tax (QDMTT) for groups above EUR 750M consolidated revenue; the EU’s progressive AML/CTF tightening (AMLD6 and AMLR transitioning into the Anti-Money-Laundering Authority’s direct supervision); and the GEMI’s ongoing migration toward digital-only filing and real-time beneficial-owner reconciliation. Smaller entities below the Pillar Two threshold continue under the regular Greek tax regime, but reporting obligations to the GEMI apply to every entity regardless of size.
We track these regulatory currents continuously and flag anything material to active clients within working days of the change being announced. You do not need to monitor Greece regulatory news yourself — that is part of what we provide for the annual retainer.
Three deadline buckets: GEMI confirmation/return (typically annual, on the company’s accounting reference date), corporate tax return (filed via the Greece tax authority following the financial year-end, usually 6-12 months after period close), and VAT/sales-tax returns (monthly or quarterly cadence depending on turnover, where applicable). Beneficial-owner-register updates are event-triggered (filing required when ownership changes) rather than calendar-based.
Penalty consequences vary by jurisdiction but typically follow a pattern: small late-filing fee for short delays, larger automatic penalty for sustained non-filing, and ultimately strike-off from the GEMI for prolonged non-compliance. Strike-off voids the company and may require court application to restore. Our retainer service handles the full filing calendar so this never happens to a client on our books.
Three layers determine the after-tax dividend: Greece corporate tax already paid at the IKE level on profits (22%); Greece withholding tax on outbound dividends, which is the variable that depends on where the recipient sits — zero under the EU Parent-Subsidiary Directive for qualifying EU/EEA corporate holders meeting the minimum holding test, reduced rates under bilateral treaties for non-EU recipients, default Greek statutory rate where no treaty applies; and recipient-country tax on the dividend in the parent’s hands (often subject to participation exemption at the recipient level). Your consultant maps this end-to-end in the initial scoping so the after-tax economics are clear before incorporation.