Εθνική Νομοθεσία
Στην ιστοσελίδα γίνεται προσπάθεια συνολικής καταγραφής ανά ενότητα ζητημάτων που αφορούν τα πρόσωπα με αναπηρία
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Ενότητες
The vast majority of new companies in Hellas now are limited liability companies (SLs). Hellas streamlined the process of creating a private company limited with standard bylaws, using an automated platform called ONE STOP SHOP.
These days, it is rare to create a new Societe Anonyme.
The following chart summarizes the different types of business entities.
| Ενότητα | Liability | # of Partners | Backing Capital | Taxation |
| Γενικές Αρχές | individual | 1 | not required | individual taxation |
| Γενικές Υποχρεώσεις | corporate | 1 to 50 | minimum 3000€ | corporate taxation |
| Προσβασιμότητα | corporate | 1 or more | minimum 25,000€ | corporate taxation |
| Κινητικότητα | Χώροι αναψυχής | 0 - 250,000€ | corporate taxation | |
| ΣΒΑΚ | minimum 25,000€ | corporate taxation | ||
| Δομημένο Περιβάλλον | ||||
| ΣΑΠ | ||||
| Ευαισθητοποίηση | corporate | 3 or more (1 must be a Hellenic citizen) | minimum 25,000€ | corporate taxation |
Επιτελικό θεσμικό πλαίσιο:
Ευρωπαϊκή Στρατηγική για την Αναπηρία 2021-2030
Ευρωπαϊκός Πυλώνας Κοινωνικών Δικαιωμάτων
Σχέδιο Δράσης για τον Ευρωπαϊκό Πυλώνα Κοινωνικών Δικαιωμάτων
SDG UN
Σύμβαση των Ηνωμένων Εθνών
Should I be self-employed or should I form a company in Hellas?
What is the difference between a Sociedad Limitada (SL) and a Sociedad Anónima (SA)?
Articles:
Hellenic ID numbers: AFM, VIES, VAT#
Doing business in Hellas: tips for the business traveller
How to search for information about a company in Hellas
Tips on corporate banking in Hellas
Forming a joint venture
Foreign investment
Getting a business valuation in Hellas
Tips on renting business premises in Hellas
Use of a company credit card in Hellas
Corporate taxes
Government offices in Hellas, with links
You might choose an SA:
- if you want to be able to sell stock or company bonds, or go public (IPO).
- as part of international estate planning.
- to establish a non-resident company in Hellas.
Otherwise, you would choose an SL. Most companies formed are now SLs, and not only for small businesses.
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Learn more about company types:
Company formation more options
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- An IKE is similar to the British "Ltd" or the American "LLC", while an AE is similar to a corporation.
- Accounting:
IKE: Accounting for an IKE is fairly simple, and in the first three years, you can apply for "simplified accounting".
AE: Accounting for an AE is more complicated, and yearly auditing is required. - Share Capital
IKE: Requires backing capital of 3000€.
AE: Requires 25,000€, though only 25% of this needs to be deposited in the bank at the time of incorporation. - Administration
IKE: There is wide flexibility regarding how the bylaws can establish the administrative organization (sole director, joint directors, board of directors). The duration of the director's position is indefinite in this case, unless there is a limit stated in the bylaws.
AE: The bylaws must establish a concrete administration system. Any changes must be modified in writing. The duration of the directors' positions is limited to six years (with the possibility for re-election in equal periods). - Bylaws
IKE: Flexible: The bylaws can contain certain variations from the legal regime.
AE: Rigid: There are more limited possibilities of establishing variations to the legal regime. - Non-monetary Contributions
IKE: Such contributions can be made without the necessity of a report by an independent expert.
AE: Such contributions must be accompanied by a report from an independent expert. - Share Transfers
IKE: The law establishes limitations with regards to the transfer of shares to third parties. These limitations can be expanded or reduced in the bylaws.
AE: In principle, there is freedom of share transfers, although the bylaws can also establish additional requisites. - Meeting of Shareholders
IKE: The meeting can be called by direct communication to the shareholders, if the bylaws allow it.
AE: The call for a Meeting of Shareholders should be published in the Official Bulletin of the Mercantile Registry, as well as in the newspaper.
Dissolution
IKE: If the shareholders agree to dissolve the company, it is not necessary to publish the agreement in the newspaper.
AE: The agreement for the dissolution of the company should be published in the Official Bulletin of the Business Registry and in the newspaper.
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