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New Penal Code and Liability of legal representatives

  I. Introduction On February 23rd, 2024, the new Law 5090/2024 (Government Gazette Issue A 30/23.2.2024) was published, which amended several provisions of the Greek Penal Code and Code of Penal Procedure, aiming at a more substantial, effective and immediate ...
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Τhe new Law 5055/2023 on cross-border corporate transformations

I. Introduction  Law 5055/2023 for the implementation of Directive (EU) 2019/2121 amending Directive (EU) 2017/1132 as regards cross-border conversions, mergers and divisions of limited liability companies was recently published in Greece. Pursuant to this recently enacted law, which was entered ...
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New Labour Law n. 5053/2023- Key Changes

Law n. 5053/2023 “On the enhancement of Labour – Implementation of Directive (EU) 2019/1152 of the European Parliament and of the Council of 20 June 2019 – Simplification of digital procedures and enhancement of the Labour Card – Upgrading of ...
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“ESG” Criteria – Trends and perspectives

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 ...
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Employee’s Digital Working Card

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 ...
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Establishment of Shared Services Centers in Greece

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 ...
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