Tax in Greece

Dryllerakis & Associates

The team at Dryllerakis & Associates has expertise across all fields of tax affairs, including tax advice, planning, disputes, accounting law and tax-related white-collar crimes. Managing partner John Dryllerakis, hailed by one client as ‘the most senior and acknowledged Greek lawyer', fronts the department and is supported by VAT and EU tax law expert Eleftherios Rantos, who is well versed in contentious proceedings at all levels, including the Supreme Administrative Court. The group works closely with Baker McKenzie on multi-jurisdictional matters, especially transfer pricing, and represents clients from a range of industries, including finance, oil and gas, real estate, leisure and entertainment, telecoms, transport, and food and beverages. At the junior end, senior associate Nikolaia-Anna Lepida is 'truly proficient' in corporate and indirect tax while Dimitris Karavas is active on the contentious front.

Practice head(s):

John Dryllerakis

Other key lawyers:

Eleftherios Rantos; Ioannis Papadakis; Nikolaia-Anna Lepida; Dimitris Karavas


The team stands out for its business acumen and industry knowledge, appropriate advice, strength in depth, and clear and concise explanations.’

‘Expert knowledge, responsiveness, efficiency.’

‘The practice is high-level and absolutely reliable.’

‘What sets them apart is their practical and business approach to any issue. Apart from legal knowledge, it is important to have somebody that can understand the business perspective and the client’s point of view. This is something which is hard to find. The other advantage is that they are always available and will respond to any query promptly.’

‘The main difference I would say is the communication and availability. Also their long-term goal of providing quality services.’

‘They act with professionalism, effectively, and always plan every step.’

The heart of the firm is John Dryllerakis, who undoubtedly can be considered nowadays as the most senior and acknowledged Greek lawyer. His knowledge is profound, spanning from M&A to PPPs and from competition to tax. In this respect, I think that he is the number one tax practitioner in Greece, while many of today’s senior legal tax experts have started their careers alongside him.’

Nikolaia-Anna Lepida is a truly proficient legal practitioner and Dimitris Karavas is a legal talent who I think will create his own legacy in years to come.

Key clients



DAUFOOD HELLAS S.A.. (Greek franchisee of DOMINO’S PIZZA)

EUROBANK Group (Eurobank S.A., Eurobank Equities S.A., Eurobank Factors S.A., Eurobank Leasing S.A. etc.)




OPAP S.A. (Greek Lottery)



Work highlights

  • Represented Thessaloniki Port Authority S.A., the second largest port in Greece, before the Supreme Administrative Court in a successful and high-profile pilot trial over the status of limitation of tax audits for companies with clean tax certificates by their auditors.
  • Successfully acted for German multinational Míele Hellas GmbH throughout a two-stage litigation, up to the Supreme Court, over the status of limitation for the imposition of stamp duties upon the group’s cash-pooling system.
  • Successfully acted for Eurobank S.A. in a dispute over the imposition of share transfer tax related to compulsory transfers of assets of failing banks pursuant to legislation for the recovery and resolution of failing credit institutions in the context of the recent financial crisis.

PotamitisVekris Law Firm

PotamitisVekris Law Firm is able to provide ‘holistic solutions to client problems’, working closely with the firm's other departments. The practice is headed by Aspasia Malliou, whose extensive experience encompasses transactions, indirect taxation, and income, inheritance and capital gains tax matters. Her team is extremely well versed in tax audits, including related challenges before the Greek courts, and is equipped to support on both private wealth and business taxation affairs. Among its key areas of focus are energy, banking and credit institutions, shipping, family structuring and real estate investment. Associate Maria Kilatou is a name to note for international tax planning, corporate restructuring, accounting disallowance, VAT, stamp duty and custom duties.

Practice head(s):

Aspasia Malliou

Other key lawyers:

Maria Kilatou


‘Our valuable external tax partner Aspasia Malliou and her team have always provided the services needed on time, with accuracy and to the point.’

‘The tax practice is very well integrated with other service lines within the firm so as to provide holistic solutions to client problems. Very thorough and practical approach to their work.’

‘Aspasia Malliou has a very thorough knowledge of her subject matter and a strong focus on finding practical solutions to complex problems.’

‘A very knowledgeable team.’

‘Always to the point and providing solutions.’

Key clients

HIP Hotel Investment Partners

Azerbaijan Gas Supply Company (AGSC)

Grivalia REIC

Viktor Asser

Matsas & Son Co Ltd.

Astrazeneca S.A.

Gerolymatos  Group

Citibank International Plc

Mionis Sabby family

Metaxas family

Papastavrou family

Bank of Cyprus

Hellenic Petroleum

Forbisson Limited (Gavriel Panagiotidis)

John Olympios

Elinoil S.A.

Interamerican – Life Insurance SA

Covid 19 Newsletter

Tax Law Bulletin “Deltio Forologikis Nomothesias”

Diamantis Diamantidis Group of Companies



Work highlights

  • Advising Bank of Cyprus on an unprecedented matter regarding the exemption of transfer taxation in Greece in connection with the transfer of immovable property to Bank of Cyprus Public Co Ltd, which operates through a permanent branch in Greece, within the frame of reorganisation of financial institutions.
  • Advised Blackstone Group with respect to the tax structuring of its first Greek transaction involving the acquisition of a five-star Greek hotel business via a partial demerger.
  • Achieved a positive outcome on behalf of Hellenic Petroleum SA in an unprecedented tax dispute before the Administrative Court of Appeals and the Council of State, which annulled the tax imputation of approximately €15m.

Zepos & Yannopoulos

Zepos & Yannopoulos provides ‘exceptional' tax services to its client roster of non-profit institutions, private clients and businesses. Its market-leading expertise is often sought in relation to new tax legislation and it also enjoys the distinction of acting for some of the globe’s largest multinationals. Department head Yerassimos Yannopoulos directs particular focus to tax structuring for Greek and international business owners, while also regularly acting for family offices and families on asset structuring. His team is geared to handle everything from transactions, compliance and tax-related due diligence through to tax audits and disputes before the Supreme Administrative Court. The group consists of a number of specialised and dedicated tax practitioners, including transfer pricing, business restructuring and corporate international tax law specialist Elina Filippou.

Practice head(s):

Yerassimos Yannopoulos

Other key lawyers:

Elina Filippou; Maria Zoupa; Dimitris Gialouris; Daphne Cozonis; Alex Karopoulos


‘The level of service is exceptional.’

‘The level of knowledge and collaboration is impressive.’

Key clients




Corinth Pipeworks

Deca Investments


EDP Renewables

Global Brigades

Stavros Niarchos Foundation


Marmon Holdings

Work highlights

  • Achieved a successful outcome on behalf of a multinational financial services company in a landmark case on foreign tax credits before the Supreme Administrative Court.
  • Provided tax advice to a global crowdfunding platform in relation to the funding received by non-profit organisations through the platform.
  • Successfully assisted a pharmaceutical and cosmetics group with obtaining a VAT refund through the structured administrative dispute resolution process.

Bernitsas Law

Hailed for its ‘knowledge of complex legislation’, Bernitsas Law has had an active few years in terms of advising multinationals on recent changes to Greek tax law. Its other core fields of specific expertise include source of funds declarations, VAT refund claims, tax planning on behalf of high-net-worth individuals and personal tax liabilities. The team is also well equipped to support on investigations, disputes, corporate advisory and transactional matters. Managing partner Panayotis Bernitsas is extensively experienced in tax structuring, wealth planning and contentious affairs, and counsel Fotodotis Malamas is an ‘exceptional tax lawyer’ with expertise in tax-efficient structures, direct and indirect tax liability, compliance and due diligence reviews.

Practice head(s):

Panayotis Bernitsas

Other key lawyers:

Fotodotis Malamas


‘High level of responsiveness and clear answers.’

‘The people who deal with tax issues have a very good and detailed knowledge not only of the tax legislation but also of the financial issues.’

‘Very deep knowledge of their field, good communication and availability.’

‘They have advanced knowledge of complex legislation and can provide solutions to various issues in the area.’

‘Fotodotis Malamas is an exceptional tax lawyer with deep knowledge of the field.’

‘The team always keeps us up to speed with all tax legislative changes in the country.’

‘Fotodotis Malamas is an highly responsive professional with deep knowledge of the tax legislation in Greece, providing clear and up-to-date advice on time.’

Key clients



Thomas Cook

Work highlights

  • Advised Japan Tobacco International on the tax aspects of the restructuring of its Greek group.
  • Advised a leading energy company in relation to the suspension of a court decision regarding an administrative fine from the competition authority.

Fortsakis, Diakopoulos, Mylonogiannis & Associates Law Firm

At Fortsakis, Diakopoulos, Mylonogiannis & Associates Law Firm, the department demonstrates a great capacity for the full array of tax matters, acting for a client base of both Greek and multinational corporates, banking institutions and high-net-worth private clients. Department head Petros Pantazopoulos excels in customs and tax disputes, with a particular focus on ADR; he and his team are also knowledgeable of direct and indirect taxation and cross-border transactions. Associate Katerina Sideromenou is developing a strong reputation on a number of fronts, including all stages of tax-related litigation, audits and tax planning on behalf of businesses.

Practice head(s):

Petros Pantazopoulos

Other key lawyers:

Katerina Sideromenou; George Mylonogiannis; Theodore Fortsakis

Key clients

Alpha Bank SA


DEPA SA (Public Gas Corporation)

Hellenic Petroleum (HEL.PE)

Sekap SA

EPA Attikis SA (Attiki Gas Supply Company)

Co-operative Union of Tobacco producers in Greece

Vodafone-Panafon SA

The Swatch Group (Greece) Société Anonyme of importation and trade of watches

Alpha Investment Properties Elaiona SA

Work highlights

  • Acting as legal counsel of Alpha Bank S.A. in relation to its claims against the Greek tax authorities for the refund of tax that has been withheld on interest accrued, among other, on bonds.
  • Acted as legal counsel to Sekap SA in relation to its dispute with the tax authorities over the tax treatment of a debt-for-equity swap carried out by the company for the purpose of financing its business activities.
  • Acted as legal counsel to Vodafone-Panafon S.A. in its dispute over the legality of the imposition of stamp duties on cash-pooling transactions between the Greek subsidiary and other companies of the Vodafone Group based outside Greece.

Kyriakides Georgopoulos Law Firm

At Kyriakides Georgopoulos Law Firm, the three core pillars of the practice are corporate tax advisory and structuring, personal tax and the full array of controversy matters. Panagiotis Pothos leads the team and provides specialist expertise in M&A and real estate taxation, VAT and indirect taxation, tax incentives legislation and foreign investment structuring. The team represents high-net-worth individuals, investment funds, family offices, professional service firms and a wealth of corporates from the shipping, insurance, hospitality, energy and automotive sectors, among others.

Practice head(s):

Panagiotis Pothos

Other key lawyers:

Ioanna Barmpa

Key clients

Alpha Bank



Banca Farmafactoring

Beat Mobiliy Services

Blantyre Capital Limited

Bristol-Myers Squibb


Credit Suisse




Online Delivery



Swiss Life


Work highlights

  • Advised Frigoglass SAIC on the Greek tax aspects of its issuance of high-yield bonds, worth €260m.
  • Advising Banca Farmafactoring SpA on the Greek general tax and transfer pricing aspects of establishing a Greek branch.
  • Advised Bristol-Myers Squibb on the Greek tax aspects of transferring its UPSA business to Taisho.

Stavropoulos & Partners

A team with ‘deep knowledge of local tax regulations and practices’, Stavropoulos & Partners is an acclaimed option for the entire spectrum of tax affairs, including income tax, VAT, transfer pricing, double taxation treaties and tax-related M&A mandates. The team also has a noteworthy emphasis on contentious matters, including state aid recovery, stamp duty and the interpretation of EU law-related disputes, and practice head Ioannis Stavropoulos has a track record of appearing before the highest courts. Senior associate Evgenia Kousteni plays a prominent role within the practice and is ‘effective in dealing with day-to-day issues’ in addition to audits, transfer pricing defence files and unduly paid tax refunds.

Practice head(s):

Ioannis Stavropoulos

Other key lawyers:

Evgenia Kousteni; Vassiliki Michalopoulou


‘The team are unique in the sense that they are always available, knowledgeable, coordinated and solution-driven. The lawyers also specialise in different areas so the overall team can provided comprehensive knowledge. They are always up to date with the client’s needs and offer solutions that are fully compliant with the tax framework.’

‘Ioannis Stavropoulos is the only partner I have met in 13 years of working in the market who is available and approachable anytime. He has very deep knowledge of tax issues and good insights into how to take a case from scratch and drive it effectively, even to the Supreme Court (where he has been very successful).’

‘Vassiliki Michalopoulou is passionate and business-driven, with practical (not only theoretical) tax knowledge. The solutions she offers have a sound basis in the market conditions and add value for the client. Her proactiveness is a very important quality.’

‘Evgenia Kousteni has the important ability to be approachable, kind and effective in dealing with day-to-day issues with any kind of authorities. She has a sound legal background that combines these skills in her interaction with the authorities and courts.’

‘The team at Stavropoulos & Partners firm is well shaped with deep knowledge of local tax regulations and practices. They easily understand the client’s business needs and propose practical and feasible actions while demonstrating clearly all the pros and cons of each option. Additionally, the firm has an excellent network both within the market and with the state authorities, allowing for insights into potential developments in the local tax environment and specific cases.’

‘All members of the firm are always polite and accessible. The collaboration with each and every member of the team is pleasant but you feel at the same time that you are working with high-calibre professionals who can add value to your business.’

Key clients



Heineken/Athenian Brewery


Coca-Cola HBC

AGET Heracles (LafargeHolcim subsidiary)

Du Pont Group

Louis Vuitton

Papastratos (member of Philip Morris Group)



Motor Oil

Elastika Michelin


Hellenic Recycling Company


Bureau Veritas






Olvos Science

Minerva Pharmaceuticals

Delta Foods

Work highlights

  • Participated in a pilot trial for Delta Foods before the Supreme Court on the validity of a tax certificate issued by certified auditors.
  • Successfully represented Athenian Brewery before the Supreme Court in a series of cases related to an interest claim of a reference amount of more than €5m as well as in tax litigation related to the refund of municipality tax of more than €9m.
  • Successfully represented Lafarge Beton S.A., a LafargeHolcim subsidiary, in tax litigation concerning income tax and VAT assessments of €1.3m.

Andersen Legal - Pistiolis - Triantafyllos & Associates Law Firm

At Andersen Legal - Pistiolis - Triantafyllos & Associates Law Firm, Martha Papasotiriou serves as practice head, leveraging a track record of handling the tax-related elements of international transactions. Among her other areas of focus are VAT, indirect, corporate and real estate tax in addition to double taxation under international treaties. The wider team is adept in everything from consultation advice and transfer pricing to complex disputes, frequently acting for a number of Andersen Global’s multinational clients. Sectors of specific focus include energy, telecoms, life sciences, TMT, construction, tourism and manufacturing.

Practice head(s):

Martha Papasotiriou

Other key lawyers:

Nikos Siakantaris

Key clients







Work highlights

  • Represented a banking institution based in Greece in proceedings regarding the settlement of accounting differences.
  • Advising a Greek group of information security companies with subsidiaries in the UK, United Arab Emirates and Qatar on developing a transfer pricing strategy to meet the requirements of the relevant Greek legislation.
  • Advised a real estate company on the tax elements of the transferring the shares of €3m.

Papacostopoulos - Grigoriadou and Associates Law Firm (CPA Law)

At Papacostopoulos - Grigoriadou and Associates Law Firm (CPA Law), disputes and audits are core areas of focus for the group, as are pre-litigation and out-of-court settlements, although the team covers the full array of tax matters, including day-to-day issues, tax planning, compliance and international tax. Sophia Grigoriadou is noted by clients for her ‘extensive knowledge and effective legal advice on tax matters’; she was recently appointed to managing partner, succeeding Constantine Papacostopoulos, who remains an active member of the team.

Practice head(s):

Sophia Grigoriadou; Constantine Papacostopoulos


‘Prompt and to-the-point advice when we need any clarification about tax.’

‘The team is very thorough and professional, providing excellent advice that is translated into successful court cases. The personalities of the lawyers are very agreeable and what is quite distinctive about the team members is their humanity and deep understanding of the needs of their clients. This law firm is one that I trust and I have the greatest respect for their commitment and leadership.’

‘Well known for building the most bespoke teams, offering confidence and trust in the success of the cases to their clients. The collaboration we had was exceptional due to the great lawyers I worked with. Constantine Papacostopoulos is inspirational, hardworking, a brilliant leader and he was also the greatest support to me during the time we worked together.’

‘Sophia Grigoriadou stands out for her extensive knowledge and effective legal advice on tax matters related to the company’s business. It is worth mentioning the judicial success of important tax cases that she has handled for our company. Also, her cooperation with the company’s in-house lawyers is excellent.’

‘Sophia Grigoriadou is a star; her focus, intensity, pragmatism, and both strategic and tactical thinking have shone through consistently in the representation provided.’

‘Sound experience combined with an excellent background. Prompt availability. The ability to listen to the client and a high level of understanding and analysis that enables the team to offer the most suitable solutions and advice.’

‘A holistic approach to any issue. They can predict the reactions of the parties involved and weigh in on the effects of the possible solutions.’

‘Excellent know-how combined with experience that offers valuable and solid advice. Very high level of responsiveness. In-depth analysis of the important aspects of the case.’

Key clients

Pyxus International, Inc. / Dimon Hellas S.A.

Ippon Construction S.A.

Proprius Ltd, the Greek associate office of Cushman & Wakefield

Beken Corporation

Kalyvia Tinos Houses Private Company

Work highlights

  • Represented Pyxus International Inc and its subsidiary Dimon Hellas Tobacco SA before the Supreme Administrative Court in a case which resulted in a ground-breaking decision on the statute of limitation on stamp duty.
  • Successfully represented Dimon Hellas Tobacco SA in claiming a tax refund of more than €2.4m from the tax authority.
  • Represented Dimon Hellas Tobacco SA in a claim for the payment of interest of more than €2.5m due to tax that was unduly paid by the company.


Clients praise KBVL for its ‘deep knowledge of the Greek tax regime’. The team is active in terms of tax planning, shipping taxation, succession planning, tax compliance, corporate governance and international tax, as well as providing substantial prowess in contentious matters. The group acts for numerous high-net-worth individuals in addition to multinational clients, drawing on its membership of the Deloitte Legal global network. Efstathios Bakalis and George Venieris jointly lead the team.

Practice head(s):

Efstathios Bakalis; George Venieris


‘The innovative ideas that our company received were unique in terms of not having heard them before. George Venieris provided insights that were not provided by other firms before. We valued his efficient contribution by always being on point and straightforward, as well as his in-depth knowledge and the fact that he provided clear guidelines.’

‘Efstathios Bakalis and his team have a deep knowledge of the Greek tax regime as well as the practice of the Greek tax authorities. They have significant experience throughout the years and they are always able to find the most appropriate solution based on the needs of their client. To that end, the tax practice of KBVL Law Firm is always our firm.’

‘Efstathios Bakalis and his team have an exceptional reputation for their tax controversy and tax litigation work, with an outstanding track record before the courts. Efstathios is a prominent, well-acknowledged tax lawyer and one of the most experienced tax litigators in Greece. Moreover, he has great skills in finding pragmatic solutions, and is always willing and available to provide top- notch tax advice.’

‘The team has a deep knowledge and understanding of the complicated Greek tax law environment. The team is comprised of young, well-educated but also experienced lawyers. They are full of energy and capable of defending even the most difficult cases.’

‘Efstathios Bakalis stands out due to his academic background and quick thinking, and is well respected.’

‘KBVL’s tax practice is a team of talented senior and junior lawyers with very strong academic backgrounds and great experience in handling tax controversy and tax litigation cases, who are always available to provide us with their feedback regarding our tax cases. They are dedicated to our interests and always business and client-oriented, providing us with fast and reliable tailored solutions and responding to a strict time schedule.’

‘Very sound professionals that have built up a reputation for being very effective in dealing with complicated tax issues.’

Key clients

Cosmote S.A.

Hellenic Halyvourgia S.A.


Coco-Mat S.A.

Plaisio Computers S.A.



Sabre Hellas S.A.

Qualco S.A.

Hellenic Diaries S.A.



Work highlights

  • Successfully represented Sabre Hellas S.A. before the Administrative Court of Appeal in a challenge to a VAT assessment exceeding €4m, which was annulled by the court.
  • Represented Proodeftiki S.A. before the Administrative Court of Appeal in a challenge to a corporate income tax assessment amounting to approximately €2m, which was annulled by the court.
  • Successfully represented Bari Finance Corporation before the administrative courts in a claim against a corporate income tax assessment amounting to approximately €1.5m for real estate transactions in the course of the client’s business activity.

Iason Skouzos TaxLaw

Very well known in Greece for tax law’, Iason Skouzos & Partners covers the full suite of advisory, planning and dispute matters, representing private clients and expatriates in addition to multinational corporates. Theodoros Skouzos, praised for his ‘deep understanding of the law’, jointly fronts the department alongside senior associate Georgia Tsoulou. The pair represent clients from a range of industries, including retail, transport, health, tourism, media and real estate. The firm is home to longstanding, dedicated expertise in this space, having originally been founded as a tax boutique.

Practice head(s):

Theodoros Skouzos; Georgia Tsoulou


‘The team is particularly competent and very knowledgeable. The firm is very well known in Greece for tax law. You feel sure you are in good hands. The firm has all the values, professionalism and ethos required by an international law firm.’

‘Theodoros Skouzos is a key name in Greece for tax. Theodoros specialises nearly exclusively in tax and is favoured by international companies and conglomerates. He has established great reputation for his professionalism. He is also very knowledgeable, very pragmatic and a real team player.’

‘They are very dedicated, very professional and very fast when carrying out their work. They are able to provide a variety of solutions, resulting in peace of mind for their clients.’

‘A small, friendly practice that provides international tax advice normally not available outside the large law firms. This creates a more personal approach that is essential for me and my clients within the private client sphere.’

‘Theodoros Skouzos has been outstanding in handling clients referred to him from several countries. His handling and appreciation of client needs beyond the advice he provides is exceptional.’

‘Solid knowledge of their tax practice, reachable and dedicated with quick responses.’

‘Iason Skouzos & Partners is a firm with an in-depth understanding of Greek tax law. Compared to other firms, the team at Iason Skouzos & Partners delivers intelligent and insightful advice. It has vast experience in this complicated area of law, and the team is very responsive and delivers fast and practical legal advice.’

‘Theodoros Skouzos is exceptionally good. He has a deep understanding of the law and is always aware of legal and commercial developments.’

Key clients

Nokia, Solutions and Networks Hellas S.A.

Tallon Trading AG

Constant & Constant LLP

Stephenson Hardwood LLP

Alcon laboratories

Diamantis Masoutis S.A.

Work highlights

  • Advised Nokia, Solutions and Networks on the implementation of R&D-related tax incentives for a total of approximately €33m.
  • Advised Eurodevelopment Management S.A. on the distribution of dividends and tax obligations concerning the sale of a vessel.
  • Advised investors in a real estate project on tax treatment in Greece.

KLC Law Firm

Xenofon Papayiannis is the key contact at KLC Law Firm, where he serves as head of the tax department. His foremost fields of expertise are tax planning, corporate taxation, VAT and the tax-related elements of M&A and restructurings. The team is active on both the advisory and contentious fronts, representing individuals and businesses alike.

Practice head(s):

Xenofon Papayiannis

Key clients

Ermionida SA

Athens International Airport

Αdidas Hellas

Médecins Sans Frontières

Papoutsanis SA

Work highlights

  • Advising Ermionida SA on the unbundling of its marina activities.
  • Providing ongoing tax advice to Athens International Airport on various day-to-day issues.
  • Providing tax advice to Adidas Hellas on various day-to-day issues.

Lambadarios Law Firm

Lambadarios Law Firm demonstrates expertise in tax structuring and treatment, indirect and direct taxation, disputes and the tax-related aspects of M&A, restructurings, insolvencies and privatisations. The department is jointly headed by Smaro Anagnostou and Melina Katsimi, and is routinely engaged by financial institutions and investment funds in addition to private clients who look to the group for inheritance, wealth and succession planning advice.

Practice head(s):

Smaro Anagnostou; Melina Katsimi

Other key lawyers:

Constantinos Lambadarios

Key clients


Baker McKenzie

Epsilon Net

Work highlights

  • Advised Epsilon Net on the tax treatment of acquisition, holding and disposal of stock by either Greek or non-Greek legal entities and private individuals.
  • Advised a non-EU state fund on tax planning for a typical share deal project.
  • Representing Whirlpool Hellas before the tax authorities and administrative courts in its dispute with the tax authorities regarding the assessment of stamp duty for tax years 2013 and 2014.