In a previous article of ours we have already referred to the speed with which the State (K.E.V.EIS. and the local Tax Offices) now proceeds to ascertain its claims against debtors and to expedite enforcement proceedings...

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 increase of the share capital of a société anonyme constitutes one of its principal forms of financing. It is distinguished both from financing through external sources, such as borrowing...

One of the central concepts in insolvency law following Law 4738/2020 is the notion of the "vulnerable debtor." But which debtor is considered "vulnerable" under the law, and what benefits come from this designation?

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 is a debt restructuring tool that, from its introduction in 2021 until today, has undergone successive amendments, particularly aimed at improving settlement terms for debtors...

Real Estate Investment Companies (REICs) are legal entities with a specific investment purpose: acquiring and managing real estate, as well as related rights and participations.

Summary: In a previous article we set out the tax incentives for corporate transformations provided under Law 5162/2024, which largely attempted to unify the relevant provisions. In this article...

Summary: When a property lease agreement is concluded, the lessor undertakes the obligation to grant the use of the leased property to another person, the lessee, in exchange for consideration, namely rent.

Since its inception, the out-of-court debt settlement mechanism has undergone continuous changes. Among the most recent updates—announced in January 2025 and implemented through...

As mentioned in our previous newsletter entitled Financing Public Limited Companies through Hybrid Securities (Part A) (see here), the modern financing of public limited companies...

This article examines the process of selling individual assets in bankruptcy, as outlined in Law 4738/2020, with emphasis on the deviations from the Greek Code of Civil Procedure and the legislative intent...

The Center for the Verification and Collection of Public Debt (K.E.V.EIS.) has now been operational for a year in Attica and about half a year in Thessaloniki, actively fulfilling its role as a central hub...

Having already addressed confidentiality agreements in the context of business acquisition, in this article we will examine some key points of interest regarding the Memorandum of Understanding (hereinafter "MOU").

The spin-off of a business division — a frequent phenomenon in modern corporate practice, especially due to its tax advantages — constitutes a form of corporate transformation and, more specifically, one of the three...

As we have noted on several occasions, the out-of-court debt settlement mechanism constitutes a constantly evolving instrument for the regulation of debts. Since its introduction by Law 4738/2020...

A key issue in the event of the submission of an application under the out-of-court debt settlement mechanism, the conclusion of a restructuring agreement, or the bankruptcy of a legal entity, is the treatment...

In previous articles, we discussed confidentiality clauses (NDA/CA) and Memoranda of Understanding (MOUs) in business acquisitions (see here and here). Today, we examine the next step in the acquisition process...

Law 5193/2025 introduces new changes to the out-of-court debt settlement mechanism, aiming to increase the number of successful settlements through the digital calculation tool, improve its functionality...

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).