21
Jun
2024
0
Comments
Comparative overview of S.A. and I.K.E.
| Corporate Press | S.A. | I.K.E. |
| Type of company | Capital | Capital |
| Incorporation | One-stop service of the Commercial Registry or notary | One-stop service of the Commercial Registry or notary |
| Commercial activity by law | Yes | Yes |
| Participation in the company | By shares | By company parts |
| Possibility to pledge the shares/company parts | Yes | Yes |
| Minimum capital upon incorporation | €25.000 | €1 |
| Ability to form the capital by contributions in kind | Yes | Yes |
| Ability to participate in the capital by contribution of guarantee in favor of the company | No | Yes |
| Ability to acquire own shares/shares | Yes
(under the conditions of articles 49 et seq. of Law 4548/2018) |
No |
| Duration | Definite / Indefinite | Definite / Indefinite |
| Supreme Body of the Company | General Meeting of shareholders | Assembly of Partners |
| Management/Representation | Board of Directors / sole director | Director (one or more) |
| Possibility to appoint a third party – non-shareholder/partner as director | Yes | Yes |
| Legal Management in the absence of a statutory provision | Appointment by the court | Collective – carried out by all partners |
| Mandatory registration of directors in the Social Security | Yes, if they also have more than 3% of shares | Yes |
| Personal Liability of Shareholders / Partners | No | No |
| Personal liability of a management body for company tax liabilities | Yes | Yes |
| Personal liability of a management body for the payment of social security contributions | Yes | Yes |
The information is accurate to the best of our knowledge as at the time of writing. We have no obligation to update it. We accept no responsibility against any third party who is not a client of the firm and has not signed the terms of our engagement.