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Getting the Deal Through – Tax on Inbound Investment 2018 – Greece

Tax treatment of different acquisitions What are the differences in tax treatment between an acquisition of stock in a company and the acquisition of business assets and liabilities? We distinguish between these more common forms of acquisition: • transfer of shares or parts in a company and in particular: • company shares not listed on a stock exchange; • shares and other transferable securities listed on a stock exchange; and • equity stakes or parts in partnerships....

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Getting the Deal Through -Tax on Inbound Investment 2017 – Greece

We distinguish between these more common forms of acquisition: • transfer of shares or parts in a company and in particular: • company shares not listed on a stock exchange; • shares and other transferable securities listed on a stock exchange; and • equity stakes or parts in partnerships. Transfer also includes the contribution of such securities in order to subscribe or increase a company’s capital, that is, transfer of an entire business, in other words transfer of all shares, equity stakes or parts in it. These forms of acquisition may be analysed as follows....

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Getting the Deal Through – Labour & Employment 2017 – Greece

What are the main statutes and regulations relating to employment? Articles 648 to 680 of the Greek Civil Code on ‘contract of employment’ are the basic provisions that govern the employment relationship between employers and employees. These articles define: • the nature of an employment contract; • the employer’s and employee’s main obligations; • the time of payment of salary and the consequences of delay; • the consequences of an employee’s sickness; • health and safety at work; • collective employment agreements; • the deemed renewal of an employment term; • annual leave; and • termination for a serious reason....

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