Required Documents for Establishing a Foreign Branch Office or Law 89/1967 Shared-Services Office in Greece
This informational guide details the statutory corporate documents required under Greek Law 4919/2022 to register a Greek Branch Office of a foreign EU or non-EU corporation with the General Commercial Registry (GEMI), as well as the special licensing requirements for intra-group shared-service centers under Law 89/1967.
Public Regulatory Information Notice & Official State Portals
This statutory document checklist is published free of charge exclusively for informational and educational reference. Official tax identification numbers, registry certificates, and electronic filings can be accessed directly through the official public portals of the Hellenic Republic below. Tax Support Glyfadas Ltd is an independent private accounting and tax consulting firm, is not affiliated with any government authority, and does not sell or issue official state documents.
1. Statutory Dossier for Registering a Foreign Commercial Branch in GEMI
Corporate documents required from the foreign parent company:
Formal corporate resolution of the foreign company approving the establishment of a branch in Greece, specifying its business activities, registered address in Greece, and branch trade name.
Notarized deed appointing the branch's Legal Representative and Process Agent in Greece, granting full authority to represent the company before Greek authorities and courts. The appointed representative must hold a Greek Tax ID (AFM).
Current codified Articles of Association and a recent Certificate of Good Standing / Incumbency from the foreign Commercial Registry verifying registration number, legal form, registered seat, and current directors.
Electronic commercial lease registration on the AADE platform or property ownership deed in Greece.
2. Special Dossier for Law 89/1967 Shared-Services Offices (Cost-Plus Regime)
For foreign groups establishing a Greek office exclusively to provide intra-group advisory, accounting, IT/R&D, or regional coordination services:
Benchmarking study substantiating the proposed profit mark-up on total operating expenses (minimum statutory mark-up of 5%) submitted to the Ministry of Development.
Formal commitment that the Law 89/1967 office will employ at least 4 staff members in Greece within 12 months and incur at least €100,000 in annual operating expenses funded via bank remittances from abroad.
⚖ Key Statutory Rules, Apostille Requirements & Deadlines
- • Permanent Establishment & Double-Entry Accounting: A Greek branch of a foreign corporation constitutes a Permanent Establishment (PE) in Greece for corporate tax and VAT purposes and is required to maintain double-entry accounting books under Greek Accounting Standards (ELP).
- • Annual Parent Financial Statements Filing: Each year, the audited consolidated/statutory financial statements of the foreign parent company must be officially translated and filed with GEMI under the Greek branch's registry record.
- • EU Business Registers Interconnection (BRIS): For branches of EU-established companies, GEMI verifies parent registry status via the European BRIS network under Law 4919/2022.
Frequently Asked Statutory & Tax Questions
What is the key tax difference between a Greek Subsidiary (IKE/AE) and a Foreign Branch Office?
How is taxable income calculated for a Law 89/1967 Shared-Services Office?
Evaluating a Greek Subsidiary (IKE/AE) vs. a Foreign Branch or Law 89/1967 Office?
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Other Statutory Checklists & Regulatory Guides
View All Checklists →Required Documents for Company Incorporation in Greece (One-Stop-Shop / GEMI — IKE, EPE, AE, Partnerships)
Required Documents for Greek VAT Registration & Fiscal Representation for Foreign (EU & Non-EU) Companies
Required Documents for Greek Tax ID (AFM), Digital Credentials & Tax Representative for Non-Residents
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