Law 89/67 regime, as amended in 2019 and in force today, offers
an attractive solution to Multinational Groups to establish their
shared services centers in Greece while benefitting from a stable
tax environment.
Services
A foreign company established in Greece under Law 89 shall have
the sole purpose of providing the head office and/or its affiliated
companies, in Greece or abroad, one or more of the following
services: consulting services, central accounting support, quality
audit on production, products, procedures and services, drafting
studies, designs and contracts, advertisement and marketing, data
processing, receipt and provision of information, research and
development, software development, computer programming and IT
systems support, information filing, storage and management,
management of supplier, clients and supply chain without executing
transfers by own means, human resources management and education,
call center activities and provision of
