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The innovative tax benefits introduced by Law 4935/2022, as well as the provisions of older tax laws that remain in force, the most important of which being Law 1297/1972, Law 2166/1993 and Law 4172/2013 (Income Tax Code), are to date ...

The recent technological developments in the field of artificial intelligence (AI) with the innovative development of Generative AI have inevitably caused significant change in the legal industry. This type of AI is a machine learning model which can generate new ...

  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 ...

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 ...

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 ...

Law 5024/2023 (FEK A’ 41/24-02-2023) on the “Regulations for the acquisition of occupied real estate of the private property of the State, real estate of the National Defense Fund, other provisions for the private property of the State and other ...

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 ...