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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 5–10 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.
Single fixed price covers IKE, ΓΕΜΗ filing, UBO register, ΑΦΜ activation and our agency fee.
Έτοιμη IKE + virtual office + Greek banking + λογιστής bundled.
Most transfers within 5–10 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 2–4 weeks; an έτοιμη IKE transfers in 5–10 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.
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 5–10 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 |
Έτοιμη εταιρεία (“ready company”) or έτοιμη IKE. Pre-registered, never-traded IKE held in reserve for transfer.
5–10 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.
No. IKE share transfers don’t require notary. Sign at any Greek consulate, via eIDAS qualified electronic signature, or delegate to our Athens lawyer via πληρεξούσιο.
22% CIT. ΦΠΑ 24% standard. 0% withholding to EU corporate parents.
Typical 2026 prices: fresh IKE from approximately €2,000–€3,500. Contact our Greek desk.
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’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.
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 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.