ArticleSeptember 2026 Monthly Tax BriefingUntil the issuance of Decision 1734/2025, the Council of State had not ruled on whether a domestic company may deduct royalty withholding taxes from its gross revenue when the parties have contractually agreed to a tax-free payment.GreeceTaxBernitsas
ArticleThe Calculation Of The Value Of The Share Of The Withdrawing Or Expelled Partner From A General Or Limited PartnershipAccording to Greek law governing personal partnerships (Law 4072/2012), a partner who withdraws or is expelled from the company (in addition to claiming the in-kind return of assets contributed for use) is generally...GreeceCorporate/Commercial LawPsarakis & Kefalas Law Firm
ArticleAmendments Introduced By Article 57 Of Law 5255/2025 To Greek Sustainability ReportingOur ESG Briefing analyses the amendments introduced to Greek sustainability reporting by Article 57 of Law 5255/2025.GreeceCorporate/Commercial LawBernitsas
ArticleESG & CSRD Compliance: The New Corporate RealityESG (Environmental, Social, Governance) and CSRD reporting are no longer voluntary initiatives. With the adoption of Greek Law 5164/2024, which transposes the EU...GreeceCorporate/Commercial LawEurofast
Article2024 WLG Whistleblower Guide: GreeceUnder Law No. 4990/2022, certain companies are obliged to introduce a whistleblowing system. This obligation is based on criteria such as the number of workers employed by the company or the sectors in which it operates.GreeceEmployment and HRWorld Law Group
ArticleNon-Compete Obligation For Board Members And Shareholders Of A Closely Held Company Limited By SharesSummary: The rule in a public limited company is that shareholders are not burdened with obligations. By simply paying their contribution, shareholders enjoy the privileges of corporate participation...GreeceCorporate/Commercial LawPsarakis & Kefalas Law Firm
ArticlePractical Issues In The Common Deposit Account Context – Upd December 2025Summary: In modern transactions it is common for two or more persons to hold a "joint account" with a bank, usually a deposit account with several beneficiaries...GreeceCorporate/Commercial LawPsarakis & Kefalas Law Firm
ArticleΑΝΑΣΤΟΛΗ ΛΕΙΤΟΥΡΓΙΑΣ ΤΟΥ ΚΕΝΤΡΙΚΟΥ ΜΗΤΡΩΟΥ ΠΡΑΓΜΑΤΙΚΩΝ ΔΙΚΑΙΟΥΧΩΝ ΣΤΗ ΝΕΑ ΔΕΣΜΗ ΜΕΤΡΩΝ ΚΑΤΑ ΤΗΣ ΔΙΑΔΟΣΗΣ ΤΟΥ COVID-19Τα τελευταία μέτρα στήριξης της ελληνικής Κυβέρνησης κατά της εξάπλωσης του Covid-19, που αποφασίστηκ^GreeceCorporate/Commercial LawEurofast
ArticleThe Fate Of Employment Relationships In The Event Of Business TransferBusiness transfer refers to the transfer of an economic entity that retains its identity as a set of organized resources, aimed at exercising economic activity. This transfer, whether contractual or by law...GreeceEmployment and HRPsarakis & Kefalas Law Firm
ArticleG. Kefalas – Digital Transaction Duty (DTT) vs Stamp Duty (SD) – The Key Differences In Light Of The Recent Circular E. 2094/2025With 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...GreeceFinance and BankingPsarakis & Kefalas Law Firm
ArticleNew Regulatory Framework For NPLs In Greece - Is This The Start Of The Resolution Of An Increasing Problem?The Purchasing Companies should at all times maintain a share capital up to 100,000 euros.GreeceFinance and BankingYour Legal Partners
ArticleThe EU Listing Act: Prospectus And Listing Requirement Changes For Greek IssuersThe EU Listing Act package forms part of the broader deliberations on the Capital Markets Union, the core aim of which is to improve access to market-based financing for EU companies at each stage of their development.GreeceFinance and BankingPapapolitis & Papapolitis
ArticleAdapting To ESG: Greece's Path To Compliance With The EU ESG DirectiveGreece has embarked on a transformative journey toward sustainability with the transposition of the European Corporate Sustainability Reporting Directive (CSRD) into Greek law (Law 5164/2024). GreeceCorporate/Commercial LawLambadarios Law Firm
ArticleExclusion Of A Partner In A General Partnership As An Alternative To The Dissolution Of The CompanySummary: In personal companies such as general partnerships, where interpersonal relationships among partners are particularly significant, conflicts between partners are a frequent phenomenon.GreeceCorporate/Commercial LawPsarakis & Kefalas Law Firm
ArticleThe Playbook Of Majority Shareholders In S.A. Companies: Abuse Of Majority Power And Corporate ConflictsIn recent years, we have come across news from the business world about intense disputes among shareholders of Société Anonymes (S.A. companies). The greater the stakes at risk...GreeceCorporate/Commercial LawPsarakis & Kefalas Law Firm
ArticleThe Compensation Of Board Members In The Corporation And The Possibility Of Judicial LimitationA common area of tension between the management and shareholders, usually the minority, in a corporation is the level of compensation set for the members of the Board of Directors for the administrative...GreeceCorporate/Commercial LawPsarakis & Kefalas Law Firm
ArticleAvoiding Inadvertent Sanctions Violations By Covering All Bases: IP Address, Email And Other Communication ChannelsManaging sanctions risk remains an intricate task, despite plentiful technology available today. While many companies have robust sanctions programs in place...GreeceMedia, Telecoms, IT, EntertainmentAlvarez & Marsal
ArticleCommercial/Corporate Newsletter, January 2019This draft law will reportedly be submitted to a vote in the Greek parliament in February 2019.GreeceCorporate/Commercial LawYour Legal Partners