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When you need a Greek company that can sign a contract this week, a ready-made shelf company, an “έτοιμη εταιρεία” or pre-registered Ιδιωτική Κεφαλαιουχική Εταιρεία (IKE), is the fastest legal route into the EU’s southeastern Mediterranean gateway. ShelfCompanies24 maintains a live inventory of clean, never-traded Greek IKE entities registered in ΓΕΜΗ (the General Commercial Registry, GEMI), with paid-up capital, an active ΑΦΜ (Tax Identification Number) and a clean ΑΑΔΕ (Independent Authority for Public Revenue) record. Most transfers complete in 5 to 10 working days.
Greece offers Eurozone single-market access, EU treaty network, gateway position to the Balkans and Middle East, plus a 22% standard CIT, competitive within the southern-European cluster. The IKE form (Private Capital Company, introduced in 2012) revolutionised Greek corporate practice by enabling €1 minimum-capital limited liability, making it the modern Greek default.
Our service covers IKE, ΓΕΜΗ filing, UBO register, ΑΦΜ activation.
Έτοιμη IKE + virtual office + Greek banking + λογιστής bundled.
Most transfers within 5 to 10 working days. Greek-speaking case manager.
Sign at any Greek consulate, via eIDAS qualified electronic signature, or delegate to our Athens lawyer via πληρεξούσιο.
We draft the share-transfer agreement, file ΓΕΜΗ amendment, update Beneficial Owners register at GEMI.
A Greek shelf company, έτοιμη εταιρεία (“ready company”) or έτοιμη IKE, is a pre-registered, never-traded IKE formed by a professional service provider purely for transfer. From incorporation to sale, the company has:
| Feature | IKE (Ιδιωτική Κεφαλαιουχική Εταιρεία) | EPE (Εταιρεία Περιορισμένης Ευθύνης) | AE (Ανώνυμη Εταιρεία) |
|---|---|---|---|
| Minimum capital | €1 (since 2012) | €4,500 (50% paid up) | €25,000 |
| Members | 1+, any nationality | 1+ εταίροι | 1+ μέτοχοι |
| Governance | Single διαχειριστής + members’ meeting | Διαχειριστής + general meeting | Διοικητικό Συμβούλιο (board) |
| Best fit | ~85% of buyers, modern flexible default | Traditional SMEs (less common since 2012) | Listed groups, regulated finance |
Note: the IKE form was introduced in 2012 and rapidly became the dominant Greek corporate form, displacing the older EPE for most SME use-cases.
The IKE combines limited-liability protection with €1 minimum capital and far simpler governance than the older EPE or AE. For modern SME use, the IKE is the obvious default.
Greece is the EU’s southeastern gateway, ports of Piraeus and Thessaloniki connect Mediterranean and Black Sea trade with EU markets. Eurozone since 2001. Strategic for Balkans, Middle East and Mediterranean shipping operations.
A new Greek IKE via standard formation takes 2 to 4 weeks; an έτοιμη IKE transfers in 5 to 10 working days.
Every Greek ready-made IKE carries an active ΑΦΜ (tax ID) and where pre-registered a ΦΠΑ (VAT) number for VIES intra-Community trade.
National Bank of Greece, Eurobank, Alpha Bank, Piraeus Bank, Attica Bank, plus EU-passporting fintechs serve corporate clients with full SEPA participation.
Buying an έτοιμη IKE is a transfer, not a formation, so there is no καταστατικό to negotiate from scratch and no capital to raise. The company already sits in ΓΕΜΗ with its ΑΦΜ and its paid-up capital. What remains is KYC on you, an ΑΦΜ for each incoming foreign principal, the share-transfer agreement, the change of διαχειριστής, any amendment to the επωνυμία, έδρα and σκοπός, and the ΓΕΜΗ update, which processes in 5 to 10 working days. If you are in the United States, the United Kingdom or India, none of it needs a trip: IKE transfers require no notary, so you sign at a Greek consulate, by eIDAS qualified electronic signature, or by πληρεξούσιο to our Athens lawyer.
Live inventory: IKE entities of various ages registered in Athens (most), Thessaloniki, Patras or Heraklion.
Apostilled passport copies, proof of address, business-purpose note. Greek AML rules under Law 4557/2018.
Foreign members and διαχειριστής need a Greek ΑΦΜ before completing the transfer. Issued via Greek consulates worldwide or via the ΑΑΔΕ; we handle the application.
IKE share transfers can be effected by simple private agreement (no notary required for IKE, a major contrast with EPE/AE). We draft the bilingual Greek-English deed.
The outgoing διαχειριστής is dismissed and your new διαχειριστής appointed by member resolution.
Name (επωνυμία), registered office (έδρα), business activity (σκοπός) are amended.
Files submitted electronically via the GEMI portal. Processing: typically 5 to 10 working days.
Beneficial owners filed in the Greek UBO register (Κεντρικό Μητρώο Πραγματικών Δικαιούχων) operating since 2019.
| Tax | Rate | Notes |
|---|---|---|
| CIT, φόρος εισοδήματος νομικών προσώπων | 22% | Standard rate, applicable to IKE, EPE and AE |
| VAT (ΦΠΑ) | 24% standard, 13% / 6% reduced | Standard rate among the EU’s higher tier |
| Withholding tax on dividends | 5% | 0% to EU corporate parents under Parent-Subsidiary Directive |
| Reduced rate for new company first 3 profitable years | ~50% reduction available | Specific eligibility for newly-formed entities |
| Patent Box / R&D | Various incentives | R&D super-deduction, reduced rates on qualifying IP |
Four documents tell you whether an έτοιμη IKE is what the seller says it is. The ΓΕΜΗ extract shows the real incorporation date, the current members and the current διαχειριστής, and it is public, so the age of the company cannot be dressed up. The ΑΑΔΕ record shows whether the ΑΦΜ is active and whether anything beyond nil declarations has ever been filed. The accounts show whether the company carries tax losses or ΦΠΑ refund claims, both of which follow the entity to its new owner. The UBO filing at GEMI shows who has been recorded as beneficial owner until now. We hand over all four with a documented dormancy declaration covering the period the entity sat in our stock, and you should expect the same from any seller.
Both routes end with an IKE in ΓΕΜΗ carrying its own ΑΦΜ, so the choice is about time and control. An έτοιμη IKE already exists, so the only variables are KYC, the ΑΦΜ for each incoming principal and the ΓΕΜΗ amendment, which completes in 5 to 10 working days while you contract in the company’s name from the day the transfer agreement is signed. New registration takes 2 to 4 weeks and buys you the επωνυμία, the σκοπός and the share structure of your choosing from a blank page. Buyers working to a signed contract, a tender deadline or a bank onboarding date take the ready made route; founders designing a group structure usually register new.
Yes. The ΑΦΜ belongs to the company rather than to the outgoing members, so it survives the change of ownership along with the ΓΕΜΗ record and any ΦΠΑ registration already issued. Where we amend the σκοπός, the activity declaration with ΑΑΔΕ is updated at the same time. If the entity was never registered for ΦΠΑ, we arrange registration when your turnover or your intra-Community trade requires it.
Έτοιμη εταιρεία (“ready company”) or έτοιμη IKE. Pre-registered, never-traded IKE held in reserve for transfer.
5 to 10 working days from KYC to ΓΕΜΗ amendment.
€1 since the 2012 introduction of the IKE form.
The IKE was introduced in 2012 specifically to modernise Greek corporate law and compete with the simplified-LLC forms emerging across the EU. It offers €1 minimum capital (vs. €4,500 for EPE), simpler governance (no notarial requirement for share transfers, unlike EPE), and flexible share-class structures. For nearly all modern foreign-investor scenarios, IKE is the right choice.
Yes, and most buyers do. IKE share transfers need no notarial deed, so the agreement can be signed at any Greek consulate, with an eIDAS qualified electronic signature, or by our Athens lawyer under a πληρεξούσιο you grant from home. KYC documents are certified and apostilled in your own country and couriered to us. The only step that needs Greek involvement is the ΑΦΜ for each incoming member and διαχειριστής, which we arrange.
22% CIT. ΦΠΑ 24% standard. 0% withholding to EU corporate parents.
Want today’s Greek inventory? 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 are weighing 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 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 as standard for both shelf-company purchase and new formation.
Yes on the EU side. A Greek IKE that is tax resident in Greece can use the Parent-Subsidiary Directive and the Interest and Royalties Directive for qualifying payments within the Union. The bilateral network is solid rather than vast: Greece has roughly 60 comprehensive double taxation treaties in force, covering the EU, the United Kingdom, the United States, China and the Gulf. Relief requires a certificate of tax residence and the claim forms the Greek tax authority prescribes.
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.
Yes. There is no residency, citizenship or work permit condition on holding shares in an IKE or on being its διαχειριστής, and a single foreign buyer can take the whole company. What the buyer does need is a Greek ΑΦΜ, obtained through a consulate or through our Athens lawyer before the transfer agreement is signed, and a KYC pack: apostilled passport, proof of address and a note on the intended business activity.
No, and you should not engage anyone who claims otherwise. The Γενικό Εμπορικό Μητρώο (GEMI) records the actual incorporation date, which is publicly searchable and immutable. The shelf IKEs we offer have honest incorporation dates ranging from a few months to several years old; for buyers who want a longer corporate trading history, we recommend purchase rather than fabrication, since fabricated history would expose you to fraud, tax-evasion, and money-laundering charges in any reputable jurisdiction.
Engaging us for your Greek shelf IKE purchase covers the following deliverables under one service:
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 service globally for Greek corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are scoped separately, so the incorporation or transfer work stays exactly as agreed.
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 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 €750 million 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.