This article explores Law 4935/2022, a recent legislative initiative aimed at strengthening Greek SMEs—of which only 2.5% have an export orientation—by promoting mergers and partnerships. It outlines the key tax incentives introduced, such as up to 30% income tax exemption for transformed entities, relief from capital gains and stamp duties, and new deductions on acquisition costs. The law targets early-stage business failure and seeks to enhance scale, productivity, and competitiveness. With exclusive incentives applying only under this framework, the article highlights how these measures are designed to drive sustainable growth and expand the international footprint of Greece’s SME sector.
Find out more at https://www.kathimerini.gr/economy/561959320/ta-nea-forologika-kinitra-gia-ti-megethynsi-mikromesaion-epicheiriseon/