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What is ‘ESG’? The term ‘ESG’ refers to environmental, social and corporate governance issues that can affect a company’s ability to generate value. The acronym summarizes the three sustainability criteria – factors of Environment – Social – Governance. The Environment ...

Scope- Implementation phases The Digital Working Card has been established by the Law 4808/2021 on Labour Protection in order to provide a tool for accurate and in real time recording of the working hours of all private sector employees. It ...

Ι. Introduction Law 4601/2019 reformed the legislation on corporate transformations by systematizing it for the first time in a single legislative text, which, in combination with the current tax provisions, provides useful tools for restructuring companies, generally without tax costs. ...

I. Targeting of the new Law  On 26 May 2022, the Greek Parliament passed the Law 4935/2022 “Incentives for business development through partnerships and corporate transformations and other provisions” (Official Government Gazette No. A 103/26.5.2022), which aims to provide businesses ...

The Development Law is an institutional framework for investment project support schemes, which are submitted by companies or groups of enterprises for evaluation and approval. The Development Law aims mainly at defining the investment, development and industrial policy of the ...

The establishment of branches of foreign companies in Greece has been institutionalized already for five decades with the mandatory law 89/1967. The purpose of the Greek legislator at the time of the adoption of this law was to attract foreign ...

On 16th June 2021, the Greek Parliament adopted the new law 4808/2021 for the protection of the employment, which brings upon substantial changes on individual and collective labour law provisions. This new law constitutes an attempt for modernization of the ...

Articles 5A, 5B and 5C of Law 4172/2013 (Income Tax Code) provide tax incentives for residents abroad, who transfer their tax residence to Greece, to the extent that they meet the criteria provided by law. Those are essentially individuals investing ...

The conclusion of non-compete clauses in employment contracts for the period after the termination of the contract inevitably brings into conflict on the one hand the professional interests of the employer and on the other the professional and economic freedom ...

Published on forin.gr The Greek jurisdiction has a codified legal framework for corporate transformations taking place amongst domestic companies. The European integration, however, follows a rapid pace, increasing and promoting transactions between Member States of the European Union and boosting ...