GR · N 37°59′ · E 23°43′
Greece
Greece’s IKE is a limited-liability vehicle that may have a sole shareholder, suitable for Greek trading, services, and EU-market operations. It can be registered through the electronic one-stop service, but needs a Greek statutory seat and continuing tax, financial-statement, and beneficial-owner filings.
Key points on one page.
- Tax
- Standard CIT 22%; dividends generally carry 5% WHT; Pillar Two applies to in-scope large groups
- Shareholders and directors
- Min. 1 member; one or more managers may be appointed; non-EU residence/work status needs case-specific checking
- Share capital
- Min. EUR 1, fully paid on formation; capital, non-capital, or guarantee contributions are possible
- Local requirements
- Statutory seat must be in a Greek municipality; e-YMS applicants need an active Greek tax number (AFM)
- Annual maintenance
- File financial statements with GEMI and tax returns electronically; audit applies when statutory conditions are met
- Incorporation timeline
- e-YMS estimates 3 days; foreign-document and tax-number preparation may extend the process
- Public disclosure
- Management data are searchable via GEMI; shareholder identity is registered and UBOs are declared within 60 days
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (8)›
- 01Greek Government — Establishment of a Private Capital Company through the One Stop Service
- 02General Commercial Registry — Set up a new company
- 03Enterprise Greece — Setting up a Company in Greece
- 04General Commercial Registry — Applications for Variation
- 05AADE — Income Tax Return of Legal Persons and Entities
- 06PwC Worldwide Tax Summaries — Greece
- 07Greek Government — Register beneficial owners
- 08Greek Government — Search GEMI publicity data
02 · Advantages
Why Greece
- 01Available to a sole shareholder with EUR 1 minimum capital
- 02Standard formation can be completed online through e-YMS, linked to commercial registration and tax ID
- 03Uses the euro and suits an operating presence for Greece and the EU
03 · Requirements
Formation requirements
- Founders need an active Greek tax number (AFM) and the applicable articles and formation documents
- Provide a statutory registered address in a Greek municipality
- Where a non-EU person will reside in Greece, confirm residence permission; regulated activities need separate licences
04 · Compliance
Annual compliance
- Prepare and file financial statements with GEMI annually; arrange an audit if statutory conditions are met
- File the corporate income tax return electronically by the last working day of the sixth month after year-end
- Update UBO details initially and within 60 days of changes; retain books and records for at least 5 years
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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