Corporate tax law · Greece
Find a corporate tax lawyer in Greece for your company’s tax work
Greek corporate tax questions touch the tax administration, the administrative courts and, often, more than one country. Tell us what your company is facing and we match you with a specialist who handles corporate tax in Greece.
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The problem
Corporate tax work in Greece, explained
Greek company tax work rarely stops at the annual return. It reaches payroll, VAT, intra-group charges, property held through a Greek company and, when something goes wrong, disputes before the administrative courts. A corporate tax lawyer in Greece can map those obligations, deal with the tax administration on your behalf and represent the company if a decision is challenged. Greek law sets out clearly who may practise: membership of a Bar Association is compulsory under Law 4194/2013, and Article 1 of the Code of Lawyers allows a dikigóros to represent clients before every court, authority and public service. Fees are normally agreed in writing under Article 58 and carry 24% VAT. Tell us what your company needs and we match you, free of charge, with a specialist in Greek corporate tax.
Greece in practice
How corporate tax matters work in Greece
Corporate tax work in Greece sits inside a legal system built on codified statutes rather than binding precedent. The sections below set out how the courts, the profession and the main time limits operate, based on official Greek and European Union sources.
How tax disputes are heard in Greece
Greece’s courts are divided into civil, criminal and administrative jurisdictions. Disputes with the tax administration belong to the administrative branch, which operates under the Council of State (Symvoúlio tis Epikrateías), the supreme court for administrative justice. The Court of Auditors (Elegktikó Synédrio) has jurisdiction over fiscal audit matters. Because Greece follows the continental civil-law model, codified statutes — not binding precedent — govern the outcome.
Who may represent your company
Practising law in Greece requires membership of a Bar Association, and Law 4194/2013, the Code of Lawyers, sets the conditions: passing the nationwide bar examinations, a ministerial appointment published in the Government Gazette, the statutory oath and entry in a Bar register. Under Article 1, a dikigóros represents and defends clients before every court, authority and public service, and gives legal advice and opinions.
Fees, VAT and legal aid
A Greek lawyer’s fee is freely agreed in writing with the client under Article 58 of the Code of Lawyers, whether for the whole matter, part of it or a single act. Where no written agreement exists, the statutory scale in Article 63 and its Annex applies, and fees carry 24% VAT. Free legal aid under Law 3226/2004 covers criminal, civil and commercial cases for low-income applicants.
Time limits that shape a commercial claim
Two limitation periods matter most to businesses. General civil claims are time-barred after 20 years, while commercial claims, professional fees and periodic payments are limited to 5 years. Tort claims run for 5 years with an absolute ceiling of 20 years. These periods sit in the Greek Civil Code and determine how long a company can realistically pursue a debt or a damages claim.
Property held through a Greek company
Transferring or encumbering immovable property in Greece requires a notarial deed, and ownership passes only when that deed is registered with the competent Land Registry or Cadastral Office, since registration is constitutive. A failure of the notarial form makes the transfer incurably void, and the 3% Real Estate Transfer Tax must be paid before signing. Only lawyers, bailiffs and notaries may carry out registry searches.
Succession planning and family shareholdings
Greek succession law restricts freedom of testation: descendants and the surviving spouse hold a reserved portion (nómimi moíra) equal to one half of their intestate share, and the parents hold it where there are no descendants. Gifts made in the ten years before death are added back when that portion is calculated, so lifetime transfers into a family company can be reduced if they infringe it.
Key time limit — Tax Law
Inheritance tax return filing — 9 months (death in Greece) / 1 year (death abroad). Filed with the Greek tax administration; relevant when a shareholder or founder dies.
The country information on this page comes from official Greek bodies, the Athens Bar Association and the European e-Justice Portal, consulted at the time of writing.
- European e-Justice Portal — National justice systems: Greece
- Athens Bar Association — the legal profession in Greece
- European e-Justice Portal — Costs of proceedings: Greece
- Greek Civil Code (Presidential Decree 456/1984), Ministry of Justice
- AADE — Inheritance tax for Greeks abroad and non-residents
- AADE — Tax obligations arising from loss of life
- Hellenic Labour Inspectorate — termination of an open-ended contract
Common situations
Where companies usually need help
Most enquiries we receive about Greek corporate tax start with one of these three situations.
Filings and correspondence in Greek
Greek tax filings, notices and court documents are drafted in Greek, and the legal system rests on codified statutes rather than precedent. Without someone who works inside that framework daily, procedural steps and time limits are easy to miss.
A dispute you did not plan for
A routine audit can turn into a dispute before the administrative courts, where procedures and remedies differ from ordinary civil litigation. Advice on the strength of your position usually costs far less than reacting to a decision that has already been issued.
Cross-border structures
Companies with shareholders, suppliers or property in more than one country face overlapping obligations. Greek rules on property registration and succession interact with European Union instruments, so the Greek side of the structure should be reviewed as part of the whole.
How we help
Matching you with the right Greek counsel
We are a matching service. We do not give legal advice and we do not charge you for the introduction.
Corporate tax specialists
We match you with Greek counsel whose practice covers company taxation rather than general litigation, so the first conversation starts at the right level of detail.
One brief, several options
Describe the matter once. We approach practitioners who fit it and you decide who to instruct. You are never obliged to proceed.
Fees agreed in writing
Under Article 58 of the Greek Code of Lawyers the fee is settled by written agreement, so you can see the basis of the engagement before it begins. Fees carry 24% VAT.
No cost to be matched
Being matched is free. You pay only the lawyer you choose to instruct, on the terms you agree directly with them.
Cross-border matters
Greek tax questions with an international element
Company taxation in Greece often has a cross-border dimension, whether through shareholders, subsidiaries, property or suppliers. We handle enquiries connected to these countries, among others.
Questions
Frequently asked questions
What does a corporate tax lawyer in Greece do for a company?
Depending on the mandate, a corporate tax lawyer in Greece advises on company obligations, reviews transactions and represents the company before the tax administration and the administrative courts. Under Article 1 of the Code of Lawyers (Law 4194/2013), a Greek dikigóros may represent and defend clients before every court, authority and public service, and may also provide legal advice and written opinions.
Which courts hear disputes with the Greek tax administration?
Greece has three judicial branches: civil, criminal and administrative. Matters involving the tax administration fall within the administrative branch, whose supreme court is the Council of State (Symvoúlio tis Epikrateías). The Court of Auditors (Elegktikó Synédrio) has jurisdiction over fiscal audit matters. Because Greece follows the continental civil-law model, codified statutes rather than binding precedent decide the outcome.
How are legal fees for corporate tax work set in Greece?
A lawyer’s fee is freely determined by written agreement with the client under Article 58 of the Code of Lawyers, and it may cover the whole proceedings, part of them or specific acts. Where there is no written agreement, the statutory scale based on the value of the matter applies. Fees carry 24% VAT.
Can a company based outside Greece instruct a Greek lawyer?
Yes. Membership of a Bar Association is compulsory in order to practise in Greece, and a lawyer entered in a Greek Bar register represents and defends clients before every court, authority and public service. Practitioners must satisfy Law 4194/2013, including the nationwide bar examinations and the statutory oath. Tell us where your company is based and we match you with a specialist for the Greek side of the matter.
How long do commercial claims stay alive in Greece?
Under the Greek Civil Code, general civil claims are time-barred after 20 years, while commercial claims, professional fees and periodic payments are limited to 5 years. Tort claims run for 5 years, subject to an absolute ceiling of 20 years. If your company is pursuing a debt from a Greek counterparty, the applicable period should be checked before anything else.
What does the Court of Auditors do in Greece?
The Court of Auditors (Elegktikó Synédrio) is one of Greece’s supreme courts and has jurisdiction over fiscal audit matters, sitting alongside the Court of Cassation (Areios Pagos) for civil and criminal justice and the Council of State for administrative justice. Where a corporate matter touches on audited public funds, its role can become relevant, and a specialist can confirm whether it applies.
Next step
Tell us about your Greek corporate tax matter
Describe your company, the jurisdiction involved and what you need. We review the brief and match you with a Greek practitioner who handles corporate tax work, free of charge and with no obligation to instruct.