Establish a Branch in Greece

The law on setting up a branch in Greece is given by Law 4548/2018 (which replaced Law 2190/1920), Law 4919/2022, Article 57-58 Law 3190/55 and the Presidential Decree 360/93 of the Greek legislation; our team of consultants in company registration in Greece can help you prepare the registration file necessary for branch registration.

What is a branch?

A branch is a type of entity that is regulated, as mentioned above, by the Greek law. Some of its characteristics are:

1. it is a subdivision of the parent company;
2. it does not have legal personality;
3. the parent company holds full responsibility for the functioning of the branch;
4. it can carry commercial activities.

How can your team assist me in registering a branch?

Our consultants, specialized in company formation in Greece, have the necessary legal expertise to assist foreign businessmen who want to operate a local business through a branch office. Our team will:

• offer advice on the incorporation requirements, the obligations the branch will have, etc.;
• assist investor in gathering the registration paperwork;
• represent clients in front of the Greek authorities;
• obtain the necessary permits, certificates, licenses required for the setup;
• help in finding a suitable office location (we can assist in signing rental/purchase contracts);
• represent investors in tax registration;
• provide post-incorporation services (tax compliance, accounting, payroll, etc.).

What steps should I take in order to register a Greek branch office in 2026?

Our consultants, specialized in company formation in Greece, have prepared a list containing some of the main steps required for the registration of a branch:

• a permit must be received before registration of a branch in Greece;
• the applicant must deposit the following documents in order to receive it – an application, the certificate of registration of the foreign company, a certificate proving the share capital of the foreign company, a criminal report extract, the decision of opening a branch;
• it is also required to provide the foreign company’s address, the notary act of appointment of the branch’s representative, the proof of fee payment;
• investors must also prepare immigration documents – a residence permit for the representative of the branch;
• the following documents must be submitted to the General Commercial Registry (GEMI) – the decision of opening a branch in Greece, the articles and the memorandum of association of the foreign company, the certificate where the share capital of the foreign company is stated;
• along with these, the branch name and its registered address and jurisdiction of the foreign company are required.

If you want to set up a business in Greece, we invite you to watch a short video on the process of establishing a branch in Greece: 

Do I need to subscribe a minimum share capital?

No, for the registration of a branch office, investors do not have to prepare a minimum share capital to be deposited during the registration formalities, as it can be the case of other companies, such as the private or the public limited companies.

How long does it take to establish a branch in Greece?

The process of company formation in Greece (from the registration formalities to the moment when the company can start its business operations) can take up to 4 weeks.

What are the tax obligations for Greek branches?

One of the taxes that a branch office is liable to is the corporate tax, imposed only for the income obtained in Greece. The provisions of the double tax treaties signed by Greece must also be observed.

What are the accounting requirements imposed to branches?

They must maintain financial documents in accordance with the law and they also need to conduct an audit, where needed. The audit is also applicable to Greek branches set up by foreign companies, as long as the respective foreign companies operate in the banking industry.

Below, you can read our infographic presenting how to open a Greek branch office in 2026:

Are there any registration differences based on the tax residency/nationality?

The procedure of establishing a branch in Greece follows the same legal steps regardless of the nationality of the applicant. Small differences can appear in the case of third party applicants, as follows:

1. investors who arrive from non-EU countries must have adequate immigration paperwork (visa, residence permits, work permits, etc.);
2. branches set up by non-EU companies can be required to submit additional paperwork as per the rules of Article 43, Law 4919/2022.

Do you provide other types of legal services?

In case you need other services in Greece, such as immigration services (residence permits, obtaining citizenship by investment in Greece, etc.), we recommend our partners – immigration-greece.com.

Can you assist me in registering a branch in another country?

In case you would like to start a branch office in another country, such as Brazil, we recommend our partners – CompanyFormationBrazil.com. 

Foreign investors who haven’t had any business relations with Greece or haven’t performed any investment here up until 2026 are advised to request assistance from local specialists, who can guide them in the process of opening a company in Greece as a branch office. 

Partner: Firmengründung in Griechenland