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ARTICLE · 01 JULY 2026

Developments Concerning The 1‰ Duty To The HCC

Bernitsas
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Article 42 of Law 5255 /2025 (the Law) amends Article 17 of Law 3959/2011 on the duty calculated on the share capital of Sociétés Anonymes (SAs) payable to the Hellenic Competition Commission (HCC).

GreeceCorporate/Commercial Law
Linda Vasaka
Linda Vasaka
Konstantinos Flampouris
Konstantinos Flampouris
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Our Corporate Briefing analyses the developments concerning the 1‰ Duty to the HCC, including:

A.   Clarifications
B.   Transformations
C.   Key Takeaways

Article 42 of Law 5255 /20251 (the Law) amends Article 17 of Law 3959/20112 on the duty calculated on the share capital of Sociétés Anonymes (SAs) payable to the Hellenic Competition Commission (HCC).

Article 17 provides that a duty of one per mille (1‰) is payable to the HCC by newly incorporated SAs or SAs which have increased their share capital. The duty is calculated on the amount of the initial share capital or the increase amount.

The Law clarifies that for the purposes of calculating the duty payable, the term share capital shall also include any amount arising from the issuance of shares above par.

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