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Clarifications provided by GSRT on eligible costs of R&D expenses

The above eligible costs of scientific and technological research, as same are laid down in Joint Ministerial Decision 109343/I2/GG B 2351-11.07.2017, are classified as follows: Expenditure Categories: Remuneration of Salaried Personnel, Fees of Contracted Associates, Building Costs Amortizations, Depreciation of Costs of Intangible Assets purchase, Transportation Expenses, Cost of Purchase of Consumables, Other Expenses ...

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General formalities of an IKE company to GEMI (Company registrar)

Within one month from its registration, the company must obtain a company website indicating (in both Greek and English): a) full name and address of the shareholder/s b) contribution category of the shareholder/s (capital contributions, non-capital contributions and guarantee contributions) c) Managers (directors) of IKE (with full data) d) name of IKE e) share capital f) total amount of any guarantee contributions h) registered seat and full address of IKE i) GEMI number j) whether the company is in liquidation...

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Personal Data Retention Rules currently applicable in Greece

The same limitation principle is, also, included in the Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (General Data Protection Regulation) commonly known as “GDPR”, which shall apply from 25.05.2018 across the Members of EU....

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The recent No. 109343/12/2017 Common Ministerial Decision for the determination of the criteria for the characterization of the expenses of scientific and technological research of enterprises under article 22A of the Income Taxation Code

The recent No. 109343/12/2017 Common Ministerial Decision of the Ministers of Education, Research and Religious Affairs and of Finance, for the determination of the criteria for the characterization of the expenses of scientific and technological research of enterprises under article 22A of the Income Taxation Code (L.4172 / 2013)....

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Issues that emerge from the judicial assistance of a person incapable of legal acts

The legal provisions in the Civil Code-hereinafter called for brevity 'AK' – regarding the judicial guardianship (Articles 1666 up to 1688 AK) do not make a specific reference to the actions that the judicial assistant may attempt, either alone, without the involvement of any other or with the consent of the supervisory council, or upon Court authorization ...

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Opening a bank account in Greece by foreigners intending to acquire real estate property

Foreigners who wish to buy real estate property in Greece are not expressly required by the law to open a bank account with a bank in Greece; in practice, however, they need to open an account in order to be able to pay the real estate transfer tax. to open a bank account in Greece, where the account holder is a foreign citizen, it is the same as that required by Bank of Greece from Greek citizens ...

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Issuance of residence permit to members of the Board of Directors of a Greek SA company, subsidiary to a foreign company

Under Article 17 par 1Α of Law 4251/2014 and by decision of the General Secretary of the Region, a two-year residence permit is granted to a member of the Board of Directors of a Greek SA company subsidiary to a foreign company, provided that the third-country national has obtained the relevant D type visa and satisfies the requirements set below (see phase two-specific supporting documents)....

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