Podcast Series Episode 13: Blockchain Vol.IV - Tokenization

Following a two-year implementation period after entering into force, the Digital Operational Resilience Act (Regulation (EU) 2022/2554 - DORA) became fully applicable in January 2025, setting a harmonized, directly applicable regulatory framework for digital operational resilience in the EU financial sector. A little over a year later, the focus is shifting from the definition of the regulatory framework to its implementation in practice.

The out‑of‑court settlement mechanism has emerged as a key tool for businesses in restructuring their debts, particularly in relation to the Greek State and e‑EFKA (the Social Security Fund).

Summary: The out‑of‑court mechanism emerges as an important tool for businesses, especially in cases of debts to the State and to e‑EFKA.

The out‑of‑court settlement mechanism has emerged as a key tool for businesses in restructuring their debts, particularly in relation to the Greek State and e‑EFKA (the Social Security Fund).

The out‑of‑court mechanism emerges as an important tool for businesses, especially in cases of debts to the State and to e‑EFKA.

With Law 5135/2024, the Digital Transaction Duty (DTT – ΨTΣ) was introduced, replacing the now outdated Stamp Duty (SD – ΤΧ), which had been imposed on the document by which a contract or act was executed...

Our Financial Services Briefing analyses the new exclusion to prudential consolidation and the amendments to the tender offer rules (Article 44 of Law 5237/2025),

Summary: The amendment of Article 7 of Law 4738/2020 (scope of application) by Article 75 of Law 5043/2023 resolved a major asymmetry in the Greek out-of-court debt settlement mechanism.

In this episode Partner Maria Nefeli Bernitsa and Associate Katia Zigoulianou discuss the Directive on Multiple-Vote Share Structures and how it assists small and medium-sized enterprises with listing their shares on SME growth markets in the European Union.

Decision A.1147/2026 issued by the Independent Authority for Public Revenues simplifies the procedure for inclusion in the alternative taxation regime for foreign-source income under Article 5A of Law 4172/2013. The regime applies to individuals residing outside Greece and contemplating to transfer their tax residence to Greece while making a qualifying investment in Greece. For the enhanced facilitation of taxpayers, the application and accompanying documentation may be submitted either digitally, by post or in person.

On 30 July 2026, the New Law 5324/20261 (the Law) was published, which introduces practical and targeted amendments to Greece's two principal statutes governing copyright and collective rights management, i.e. Laws 2121/19932 and 4481/20173. The amendments are intended to improve the operation of the collective management system, enhance legal certainty and facilitate the administration and distribution of copyright-related revenues in Greece.

On 24 June 2026, the European Commission adopted an ambitious tax simplification package comprising two legislative proposals aimed at simplifying EU tax rules, reducing compliance burdens for businesses and strengthening the competitiveness of the Internal Market.

Greek Law 5321/2026, enacted on 20 July 2026 (the Greek AI Law), establishes national implementing measures for Regulation (EU) 2024/1689 (the EU AI Act).The Greek AI Law creates a comprehensive framework for the regulation of AI systems in Greece. Its objectives are to ensure a high level of protection for health, safety and fundamental rights, while fostering innovation through effective domestic implementation of the EU AI Act.

Law 5316/2026 (the Law) was voted by the Greek Parliament on 2 July 2026 and transposes Directive (EU) 2023/970 into Greek law by amending several Articles of the Greek Labor Code. The aim of this Briefing is to present the other amendments introduced by the Law to the Greek Labor Code on employment and pension matters, independent of the provisions concerning the transposition of the Directive, and specifically to provide an overview of the Articles in Parts B and C of the Law, which took effect on 6 July 2026.

On 26 June 2026, new Regulation (EU) 2026/1386 on the screening of foreign investments into the Union was published (the New EU FDI Regulation). The New EU FDI Regulation will apply from 17 January 2028, and the current FDI Regulation 2019/452 will be repealed with effect from the same date.

On the eighth episode of our blockchain series, Counsel Dr. Anastasia Mallerou and Associate Sotiris Kolelis continue discussing MiCA, focusing on the issues that MiCA leaves unresolved.

Law 5316/20261 (the Law) was voted by the Greek Parliament on 2 July 2026. It transposes Directive (EU) 2023/970 into Greek law by amending several Articles of the Greek Labor Code. The purpose of the Directive is to eliminate the gender pay gap for equal work or work of equal value, create transparent conditions for pay determination and progression, strengthen enforcement mechanisms and ensure access to effective remedies and restoration for affected workers.

Our Immigration & Tax Law combo Briefing brings together key immigration and tax considerations for non-EU individuals, exploring investment and relocation opportunities in Greece.

On 8 June 2026, Law 5306/2026 was published, ratifying the new Spatial Planning and Urban Development Code1 (the Code). The Code comprises 477 Articles and consolidates 181 separate legislative instruments — some dating back to the 1923 decree on city plans — into a single, coherent and systematically organized text.