{"id":27060,"date":"2025-05-17T18:50:56","date_gmt":"2025-05-17T15:50:56","guid":{"rendered":"https:\/\/tkcfinance.com\/idrysi-etaireias-stin-ellada-ike-monoprosopi-ike-i-a-e-ti-symferei-to-2025\/"},"modified":"2025-07-19T14:37:03","modified_gmt":"2025-07-19T11:37:03","slug":"idrysi-etaireias-stin-ellada-ike-monoprosopi-ike-i-a-e-ti-symferei-to-2025","status":"publish","type":"post","link":"https:\/\/tkcfinance.com\/en\/idrysi-etaireias-stin-ellada-ike-monoprosopi-ike-i-a-e-ti-symferei-to-2025\/","title":{"rendered":"Company Formation in Greece: IKE, Single-Member IKE, or S.A.? What\u2019s the Best Choice in 2025"},"content":{"rendered":"<p data-start=\"199\" data-end=\"255\">\ud83d\udd39 <strong data-start=\"202\" data-end=\"255\">Introduction: Why Choosing the Legal Form Matters<\/strong><\/p>\n<p data-start=\"257\" data-end=\"489\">In 2025, selecting the right legal form when setting up a company in Greece is not a procedural step \u2014 it\u2019s a strategic decision with major tax, insurance, legal, and operational implications. The legal form of a company determines:<\/p>\n<ul data-start=\"491\" data-end=\"767\">\n<li data-start=\"491\" data-end=\"546\">\n<p data-start=\"493\" data-end=\"546\">the level of liability of shareholders or partners,<\/p>\n<\/li>\n<li data-start=\"547\" data-end=\"601\">\n<p data-start=\"549\" data-end=\"601\">the potential for growth and attracting investors,<\/p>\n<\/li>\n<li data-start=\"602\" data-end=\"652\">\n<p data-start=\"604\" data-end=\"652\">how profits and distributed amounts are taxed,<\/p>\n<\/li>\n<li data-start=\"653\" data-end=\"701\">\n<p data-start=\"655\" data-end=\"701\">the cost of formation and ongoing operation,<\/p>\n<\/li>\n<li data-start=\"702\" data-end=\"767\">\n<p data-start=\"704\" data-end=\"767\">the ability to participate in tenders or cross-border projects.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"769\" data-end=\"830\">The three most commonly used legal forms in Greece today are:<\/p>\n<ul data-start=\"832\" data-end=\"935\">\n<li data-start=\"832\" data-end=\"866\">\n<p data-start=\"834\" data-end=\"866\">the <strong data-start=\"838\" data-end=\"863\">Private Company (IKE)<\/strong>,<\/p>\n<\/li>\n<li data-start=\"867\" data-end=\"901\">\n<p data-start=\"869\" data-end=\"901\">the <strong data-start=\"873\" data-end=\"894\">Single-Member IKE<\/strong>, and<\/p>\n<\/li>\n<li data-start=\"902\" data-end=\"935\">\n<p data-start=\"904\" data-end=\"935\">the <strong data-start=\"908\" data-end=\"934\">Societe Anonyme (S.A.)<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"42\" data-end=\"124\"><strong data-start=\"46\" data-end=\"124\">1. IKE, Single-Member IKE, and S.A.: Definitions and Legal Characteristics<\/strong><\/h3>\n<p data-start=\"126\" data-end=\"153\">\u2705 <strong data-start=\"128\" data-end=\"153\">Private Company (IKE)<\/strong><\/p>\n<p data-start=\"155\" data-end=\"320\">Regulated by Law 4072\/2012, the IKE was introduced as a flexible corporate form with limited liability, tailored for small and medium-sized enterprises and startups.<\/p>\n<ul data-start=\"322\" data-end=\"745\">\n<li data-start=\"322\" data-end=\"349\">\n<p data-start=\"324\" data-end=\"349\"><strong data-start=\"324\" data-end=\"343\">Minimum capital<\/strong>: \u20ac1<\/p>\n<\/li>\n<li data-start=\"350\" data-end=\"412\">\n<p data-start=\"352\" data-end=\"412\"><strong data-start=\"352\" data-end=\"378\">Types of contributions<\/strong>: cash, in-kind, guarantee-based<\/p>\n<\/li>\n<li data-start=\"413\" data-end=\"456\">\n<p data-start=\"415\" data-end=\"456\"><strong data-start=\"415\" data-end=\"429\">Management<\/strong>: by one or more managers<\/p>\n<\/li>\n<li data-start=\"457\" data-end=\"607\">\n<p data-start=\"459\" data-end=\"607\"><strong data-start=\"459\" data-end=\"486\">Articles of Association<\/strong>: drafted via the online One-Stop Shop (e-YMS), unless a notary is required (e.g. for high-value in-kind contributions)<\/p>\n<\/li>\n<li data-start=\"608\" data-end=\"745\">\n<p data-start=\"610\" data-end=\"745\"><strong data-start=\"610\" data-end=\"623\">Publicity<\/strong>: all actions and financial statements must be registered with the General Commercial Registry (GEMI), per Law 4919\/2022<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"747\" data-end=\"770\">\u2705 <strong data-start=\"749\" data-end=\"770\">Single-Member IKE<\/strong><\/p>\n<p data-start=\"772\" data-end=\"871\">This is the same legal structure as the IKE but with only one partner (individual or legal entity).<\/p>\n<ul data-start=\"873\" data-end=\"1020\">\n<li data-start=\"873\" data-end=\"912\">\n<p data-start=\"875\" data-end=\"912\">Managed by the sole partner\/manager<\/p>\n<\/li>\n<li data-start=\"913\" data-end=\"944\">\n<p data-start=\"915\" data-end=\"944\">Fully digital incorporation<\/p>\n<\/li>\n<li data-start=\"945\" data-end=\"1020\">\n<p data-start=\"947\" data-end=\"1020\">Ideal for sole proprietors seeking limited liability and tax independence<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1022\" data-end=\"1050\">\u2705 <strong data-start=\"1024\" data-end=\"1050\">Soci\u00e9t\u00e9 Anonyme (S.A.)<\/strong><\/p>\n<p data-start=\"1052\" data-end=\"1242\">Regulated by Law 4548\/2018, this form is primarily used by medium or large companies \u2014 particularly those engaging internationally, seeking financing, or participating in public procurement.<\/p>\n<ul data-start=\"1244\" data-end=\"1619\">\n<li data-start=\"1244\" data-end=\"1276\">\n<p data-start=\"1246\" data-end=\"1276\"><strong data-start=\"1246\" data-end=\"1265\">Minimum capital<\/strong>: \u20ac25,000<\/p>\n<\/li>\n<li data-start=\"1277\" data-end=\"1395\">\n<p data-start=\"1279\" data-end=\"1395\"><strong data-start=\"1279\" data-end=\"1293\">Management<\/strong>: governed by a Board of Directors, which may consist of a single member (Article 77, Law 4548\/2018)<\/p>\n<\/li>\n<li data-start=\"1396\" data-end=\"1518\">\n<p data-start=\"1398\" data-end=\"1518\"><strong data-start=\"1398\" data-end=\"1425\">Articles of Association<\/strong>: signed via private agreement through e-YMS, unless a notary is required in specific cases<\/p>\n<\/li>\n<li data-start=\"1519\" data-end=\"1619\">\n<p data-start=\"1521\" data-end=\"1619\"><strong data-start=\"1521\" data-end=\"1534\">Publicity<\/strong>: broader than IKE \u2014 mandatory publication of all annual financial statements in GEMI<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"93\" data-end=\"149\"><strong data-start=\"97\" data-end=\"149\">2. Comparative Table \u2013 Legal and Tax Information<\/strong><\/h3>\n<div class=\"_tableContainer_80l1q_1\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"151\" data-end=\"1663\">\n<thead data-start=\"151\" data-end=\"319\">\n<tr data-start=\"151\" data-end=\"319\">\n<th data-start=\"151\" data-end=\"185\" data-col-size=\"sm\"><strong data-start=\"153\" data-end=\"166\">Parameter<\/strong><\/th>\n<th data-start=\"185\" data-end=\"251\" data-col-size=\"md\"><strong data-start=\"187\" data-end=\"214\">IKE \/ Single-Member IKE<\/strong><\/th>\n<th data-start=\"251\" data-end=\"319\" data-col-size=\"md\"><strong data-start=\"253\" data-end=\"279\">Soci\u00e9t\u00e9 Anonyme (S.A.)<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"488\" data-end=\"1663\">\n<tr data-start=\"488\" data-end=\"655\">\n<td data-start=\"488\" data-end=\"520\" data-col-size=\"sm\"><strong data-start=\"490\" data-end=\"509\">Minimum Capital<\/strong><\/td>\n<td data-start=\"520\" data-end=\"587\" data-col-size=\"md\">\u20ac1<\/td>\n<td data-start=\"587\" data-end=\"655\" data-col-size=\"md\">\u20ac25,000<\/td>\n<\/tr>\n<tr data-start=\"656\" data-end=\"823\">\n<td data-start=\"656\" data-end=\"688\" data-col-size=\"sm\"><strong data-start=\"658\" data-end=\"685\">Articles of Association<\/strong><\/td>\n<td data-start=\"688\" data-end=\"755\" data-col-size=\"md\">Private document (via e-YMS)<\/td>\n<td data-start=\"755\" data-end=\"823\" data-col-size=\"md\">Private document (via e-YMS or notary in specific cases)<\/td>\n<\/tr>\n<tr data-start=\"824\" data-end=\"991\">\n<td data-start=\"824\" data-end=\"856\" data-col-size=\"sm\"><strong data-start=\"826\" data-end=\"840\">Management<\/strong><\/td>\n<td data-start=\"856\" data-end=\"923\" data-col-size=\"md\">Manager<\/td>\n<td data-col-size=\"md\" data-start=\"923\" data-end=\"991\">Board of Directors (option for single-member board)<\/td>\n<\/tr>\n<tr data-start=\"992\" data-end=\"1159\">\n<td data-start=\"992\" data-end=\"1024\" data-col-size=\"sm\"><strong data-start=\"994\" data-end=\"1008\">Disclosure<\/strong><\/td>\n<td data-start=\"1024\" data-end=\"1091\" data-col-size=\"md\">All corporate actions and balance sheets filed with GEMI<\/td>\n<td data-start=\"1091\" data-end=\"1159\" data-col-size=\"md\">All corporate documents and financial statements filed with GEMI<\/td>\n<\/tr>\n<tr data-start=\"1160\" data-end=\"1327\">\n<td data-start=\"1160\" data-end=\"1192\" data-col-size=\"sm\"><strong data-start=\"1162\" data-end=\"1184\">Corporate Tax Rate<\/strong><\/td>\n<td data-start=\"1192\" data-end=\"1259\" data-col-size=\"md\">22%<\/td>\n<td data-start=\"1259\" data-end=\"1327\" data-col-size=\"md\">22%<\/td>\n<\/tr>\n<tr data-start=\"1328\" data-end=\"1495\">\n<td data-start=\"1328\" data-end=\"1360\" data-col-size=\"sm\"><strong data-start=\"1330\" data-end=\"1346\">Dividend Tax<\/strong><\/td>\n<td data-start=\"1360\" data-end=\"1427\" data-col-size=\"md\">5%<\/td>\n<td data-start=\"1427\" data-end=\"1495\" data-col-size=\"md\">5%<\/td>\n<\/tr>\n<tr data-start=\"1496\" data-end=\"1663\">\n<td data-start=\"1496\" data-end=\"1528\" data-col-size=\"sm\"><strong data-start=\"1498\" data-end=\"1521\">Manager\u2019s Insurance<\/strong><\/td>\n<td data-start=\"1528\" data-end=\"1595\" data-col-size=\"md\">Mandatory EFKA (self-employed status)<\/td>\n<td data-start=\"1595\" data-end=\"1663\" data-col-size=\"md\">See next section (depends on shareholding percentage and pay)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 data-start=\"85\" data-end=\"149\"><strong data-start=\"89\" data-end=\"149\">3. What\u2019s More Advantageous in 2025 \u2013 Business Scenarios<\/strong><\/h3>\n<p data-start=\"151\" data-end=\"196\">\ud83e\uddfe <strong data-start=\"154\" data-end=\"196\">Freelancer \/ Consultant \/ Professional<\/strong><\/p>\n<p data-start=\"198\" data-end=\"319\"><strong data-start=\"198\" data-end=\"223\">Recommended structure<\/strong>: <strong data-start=\"225\" data-end=\"246\">Single-Member IKE<\/strong><br data-start=\"246\" data-end=\"249\" \/>\u2705 Tax independence, limited liability, low setup and operational cost.<\/p>\n<p data-start=\"321\" data-end=\"350\">\ud83e\udde0 <strong data-start=\"324\" data-end=\"350\">Startup with Investors<\/strong><\/p>\n<p data-start=\"352\" data-end=\"525\"><strong data-start=\"352\" data-end=\"377\">Recommended structure<\/strong>: <strong data-start=\"379\" data-end=\"397\">Start with IKE<\/strong>, with the option to convert into an S.A. later<br data-start=\"444\" data-end=\"447\" \/>\u2705 Flexibility, scalable capital structure, compatible with incubators and VCs.<\/p>\n<p data-start=\"527\" data-end=\"558\">\ud83c\udfe2 <strong data-start=\"530\" data-end=\"558\">Real Estate Exploitation<\/strong><\/p>\n<p data-start=\"560\" data-end=\"714\"><strong data-start=\"560\" data-end=\"585\">Recommended structure<\/strong>: <strong data-start=\"587\" data-end=\"615\">IKE or Single-Member IKE<\/strong><br data-start=\"615\" data-end=\"618\" \/>\u2705 Ability to depreciate investment costs and transfer equity (shares\/units) instead of property.<\/p>\n<p data-start=\"716\" data-end=\"777\">\ud83c\udf0d <strong data-start=\"719\" data-end=\"777\">International Trade \/ Partnerships with Multinationals<\/strong><\/p>\n<p data-start=\"779\" data-end=\"910\"><strong data-start=\"779\" data-end=\"804\">Recommended structure<\/strong>: <strong data-start=\"806\" data-end=\"814\">S.A.<\/strong><br data-start=\"814\" data-end=\"817\" \/>\u2705 Formal structure recognition, enhanced credibility, compatible with institutional partners.<\/p>\n<h3 data-start=\"97\" data-end=\"162\"><strong data-start=\"101\" data-end=\"162\">4. Insurance Topics \u2013 EFKA for Managers and Board Members<\/strong><\/h3>\n<div class=\"_tableContainer_80l1q_1\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"164\" data-end=\"967\">\n<thead data-start=\"164\" data-end=\"277\">\n<tr data-start=\"164\" data-end=\"277\">\n<th data-start=\"164\" data-end=\"215\" data-col-size=\"md\"><strong data-start=\"166\" data-end=\"174\">Role<\/strong><\/th>\n<th data-start=\"215\" data-end=\"277\" data-col-size=\"md\"><strong data-start=\"217\" data-end=\"241\">Insurance Obligation<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"393\" data-end=\"967\">\n<tr data-start=\"393\" data-end=\"507\">\n<td data-start=\"393\" data-end=\"444\" data-col-size=\"md\"><strong data-start=\"395\" data-end=\"434\">Manager of IKE or Single-Member IKE<\/strong><\/td>\n<td data-start=\"444\" data-end=\"507\" data-col-size=\"md\">\u2705 EFKA as self-employed (Article 38, Law 4387\/2016)<\/td>\n<\/tr>\n<tr data-start=\"508\" data-end=\"622\">\n<td data-start=\"508\" data-end=\"559\" data-col-size=\"md\"><strong data-start=\"510\" data-end=\"547\">Board Member without remuneration<\/strong><\/td>\n<td data-start=\"559\" data-end=\"622\" data-col-size=\"md\">\u274c No insurance obligation<\/td>\n<\/tr>\n<tr data-start=\"623\" data-end=\"737\">\n<td data-start=\"623\" data-end=\"674\" data-col-size=\"md\"><strong data-start=\"625\" data-end=\"672\">Executive Board Member with board fee &amp; \u22653%<\/strong><\/td>\n<td data-start=\"674\" data-end=\"737\" data-col-size=\"md\">\u2705 EFKA as self-employed<\/td>\n<\/tr>\n<tr data-start=\"738\" data-end=\"852\">\n<td data-start=\"738\" data-end=\"789\" data-col-size=\"md\"><strong data-start=\"740\" data-end=\"784\">Executive Member with salary &amp; &lt;3% stake<\/strong><\/td>\n<td data-start=\"789\" data-end=\"852\" data-col-size=\"md\">\u2705 EFKA as employee (dependent employment contract)<\/td>\n<\/tr>\n<tr data-start=\"853\" data-end=\"967\">\n<td data-start=\"853\" data-end=\"904\" data-col-size=\"md\"><strong data-start=\"855\" data-end=\"899\">Executive Member with salary &amp; \u22653% stake<\/strong><\/td>\n<td data-start=\"904\" data-end=\"967\" data-col-size=\"md\">\u2705 EFKA as self-employed, regardless of the type of pay<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p data-start=\"969\" data-end=\"1001\">\ud83d\udccc <strong data-start=\"972\" data-end=\"1000\">Key eligibility criteria<\/strong>:<\/p>\n<ul data-start=\"1002\" data-end=\"1081\">\n<li data-start=\"1002\" data-end=\"1049\">\n<p data-start=\"1004\" data-end=\"1049\">Type of compensation (board fee vs. salary)<\/p>\n<\/li>\n<li data-start=\"1050\" data-end=\"1081\">\n<p data-start=\"1052\" data-end=\"1081\">Shareholding percentage (\u22653%)<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"89\" data-end=\"144\"><strong data-start=\"93\" data-end=\"144\">5. When to Choose IKE and When S.A. \u2013 Use Cases<\/strong><\/h3>\n<div class=\"_tableContainer_80l1q_1\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"146\" data-end=\"1236\">\n<thead data-start=\"146\" data-end=\"300\">\n<tr data-start=\"146\" data-end=\"300\">\n<th data-start=\"146\" data-end=\"192\" data-col-size=\"md\"><strong data-start=\"148\" data-end=\"160\">Scenario<\/strong><\/th>\n<th data-start=\"192\" data-end=\"229\" data-col-size=\"sm\"><strong data-start=\"194\" data-end=\"220\">Recommended Legal Form<\/strong><\/th>\n<th data-start=\"229\" data-end=\"300\" data-col-size=\"md\"><strong data-start=\"231\" data-end=\"248\">Justification<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"457\" data-end=\"1236\">\n<tr data-start=\"457\" data-end=\"612\">\n<td data-start=\"457\" data-end=\"504\" data-col-size=\"md\">Individual with limited capital<\/td>\n<td data-start=\"504\" data-end=\"541\" data-col-size=\"sm\">Single-Member IKE<\/td>\n<td data-start=\"541\" data-end=\"612\" data-col-size=\"md\">Low cost, simplified management<\/td>\n<\/tr>\n<tr data-start=\"613\" data-end=\"768\">\n<td data-start=\"613\" data-end=\"660\" data-col-size=\"md\">Partnership of 2\u20133 individuals<\/td>\n<td data-start=\"660\" data-end=\"697\" data-col-size=\"sm\">IKE<\/td>\n<td data-start=\"697\" data-end=\"768\" data-col-size=\"md\">Flexible ownership and management structure<\/td>\n<\/tr>\n<tr data-start=\"769\" data-end=\"924\">\n<td data-start=\"769\" data-end=\"816\" data-col-size=\"md\">Company planning international partnerships<\/td>\n<td data-start=\"816\" data-end=\"853\" data-col-size=\"sm\">S.A.<\/td>\n<td data-start=\"853\" data-end=\"924\" data-col-size=\"md\">Prestige, transparency, suitable for investors<\/td>\n<\/tr>\n<tr data-start=\"925\" data-end=\"1080\">\n<td data-start=\"925\" data-end=\"972\" data-col-size=\"md\">Startup with VC\/accelerator funding<\/td>\n<td data-start=\"972\" data-end=\"1009\" data-col-size=\"sm\">IKE \u2192 conversion to S.A.<\/td>\n<td data-start=\"1009\" data-end=\"1080\" data-col-size=\"md\">Low initial cost, easy transition to investor-ready structure<\/td>\n<\/tr>\n<tr data-start=\"1081\" data-end=\"1236\">\n<td data-start=\"1081\" data-end=\"1128\" data-col-size=\"md\">Real estate with tax optimization goals<\/td>\n<td data-start=\"1128\" data-end=\"1165\" data-col-size=\"sm\">IKE<\/td>\n<td data-start=\"1165\" data-end=\"1236\" data-col-size=\"md\">Business use without exposing personal assets to business risk<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p data-start=\"109\" data-end=\"153\">\u2705 <strong data-start=\"111\" data-end=\"153\">Example 1 \u2013 Freelancer \/ IT Consultant<\/strong><\/p>\n<p data-start=\"155\" data-end=\"289\"><strong data-start=\"155\" data-end=\"167\">Scenario<\/strong>: A programmer, until now operating as a sole proprietor, decides to &#8220;transfer&#8221; their activity into a corporate structure.<\/p>\n<p data-start=\"291\" data-end=\"380\"><strong data-start=\"291\" data-end=\"300\">Goals<\/strong>: Limit personal liability, simplify taxation, and issue invoices to businesses.<\/p>\n<p data-start=\"382\" data-end=\"411\"><strong data-start=\"382\" data-end=\"392\">Choice<\/strong>: Single-Member IKE<\/p>\n<p data-start=\"413\" data-end=\"421\"><strong data-start=\"413\" data-end=\"420\">Why<\/strong>:<\/p>\n<ul data-start=\"423\" data-end=\"627\">\n<li data-start=\"423\" data-end=\"447\">\n<p data-start=\"425\" data-end=\"447\">No need for partners<\/p>\n<\/li>\n<li data-start=\"448\" data-end=\"479\">\n<p data-start=\"450\" data-end=\"479\">Low setup cost (\u20ac1 capital)<\/p>\n<\/li>\n<li data-start=\"480\" data-end=\"531\">\n<p data-start=\"482\" data-end=\"531\">Taxed at 22% on net profits and 5% on dividends<\/p>\n<\/li>\n<li data-start=\"532\" data-end=\"581\">\n<p data-start=\"534\" data-end=\"581\">Ensures limited liability for personal assets<\/p>\n<\/li>\n<li data-start=\"582\" data-end=\"627\">\n<p data-start=\"584\" data-end=\"627\">Mandatory EFKA insurance as self-employed<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"629\" data-end=\"632\" \/>\n<p data-start=\"634\" data-end=\"682\">\u2705 <strong data-start=\"636\" data-end=\"682\">Example 2 \u2013 Startup with Funding Potential<\/strong><\/p>\n<p data-start=\"684\" data-end=\"787\"><strong data-start=\"684\" data-end=\"696\">Scenario<\/strong>: Three founders create a tech platform and plan to approach investors (VCs, accelerators).<\/p>\n<p data-start=\"789\" data-end=\"868\"><strong data-start=\"789\" data-end=\"798\">Goals<\/strong>: Fast incorporation, flexible governance, prepare for investor entry.<\/p>\n<p data-start=\"870\" data-end=\"913\"><strong data-start=\"870\" data-end=\"880\">Choice<\/strong>: IKE \u2192 future conversion to S.A.<\/p>\n<p data-start=\"915\" data-end=\"923\"><strong data-start=\"915\" data-end=\"922\">Why<\/strong>:<\/p>\n<ul data-start=\"925\" data-end=\"1192\">\n<li data-start=\"925\" data-end=\"997\">\n<p data-start=\"927\" data-end=\"997\">The IKE offers flexibility in articles of association and governance<\/p>\n<\/li>\n<li data-start=\"998\" data-end=\"1035\">\n<p data-start=\"1000\" data-end=\"1035\">No large initial capital required<\/p>\n<\/li>\n<li data-start=\"1036\" data-end=\"1146\">\n<p data-start=\"1038\" data-end=\"1146\">If investment arises, it can easily be converted to an S.A., which is preferred by institutional investors<\/p>\n<\/li>\n<li data-start=\"1147\" data-end=\"1192\">\n<p data-start=\"1149\" data-end=\"1192\">Provides legal protection and tax clarity<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"1194\" data-end=\"1197\" \/>\n<p data-start=\"1199\" data-end=\"1254\">\u2705 <strong data-start=\"1201\" data-end=\"1254\">Example 3 \u2013 Real Estate Company with 4 Properties<\/strong><\/p>\n<p data-start=\"1256\" data-end=\"1394\"><strong data-start=\"1256\" data-end=\"1268\">Scenario<\/strong>: An individual owns four apartments rented out short-term and long-term. They want to transfer them into a company structure.<\/p>\n<p data-start=\"1396\" data-end=\"1485\"><strong data-start=\"1396\" data-end=\"1405\">Goals<\/strong>: Tax structuring, cost depreciation, future transfer without capital gains tax.<\/p>\n<p data-start=\"1487\" data-end=\"1516\"><strong data-start=\"1487\" data-end=\"1497\">Choice<\/strong>: Single-Member IKE<\/p>\n<p data-start=\"1518\" data-end=\"1526\"><strong data-start=\"1518\" data-end=\"1525\">Why<\/strong>:<\/p>\n<ul data-start=\"1528\" data-end=\"1762\">\n<li data-start=\"1528\" data-end=\"1576\">\n<p data-start=\"1530\" data-end=\"1576\">Properties are contributed as company assets<\/p>\n<\/li>\n<li data-start=\"1577\" data-end=\"1638\">\n<p data-start=\"1579\" data-end=\"1638\">Maintenance costs and loan interest become tax-deductible<\/p>\n<\/li>\n<li data-start=\"1639\" data-end=\"1714\">\n<p data-start=\"1641\" data-end=\"1714\">In case of sale, IKE shares are transferred\u2014not real estate (lower tax)<\/p>\n<\/li>\n<li data-start=\"1715\" data-end=\"1762\">\n<p data-start=\"1717\" data-end=\"1762\">Ensures legal separation of personal assets<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"1764\" data-end=\"1767\" \/>\n<p data-start=\"1769\" data-end=\"1844\">\u2705 <strong data-start=\"1771\" data-end=\"1844\">Example 4 \u2013 Business with International Partnerships &amp; Public Tenders<\/strong><\/p>\n<p data-start=\"1846\" data-end=\"1946\"><strong data-start=\"1846\" data-end=\"1858\">Scenario<\/strong>: A consulting firm with EU-based clients aims to participate in international projects.<\/p>\n<p data-start=\"1948\" data-end=\"2027\"><strong data-start=\"1948\" data-end=\"1957\">Goals<\/strong>: Tax transparency, investor attractiveness, professional credibility.<\/p>\n<p data-start=\"2029\" data-end=\"2063\"><strong data-start=\"2029\" data-end=\"2039\">Choice<\/strong>: Soci\u00e9t\u00e9 Anonyme (S.A.)<\/p>\n<p data-start=\"2065\" data-end=\"2073\"><strong data-start=\"2065\" data-end=\"2072\">Why<\/strong>:<\/p>\n<ul data-start=\"2075\" data-end=\"2307\">\n<li data-start=\"2075\" data-end=\"2122\">\n<p data-start=\"2077\" data-end=\"2122\">The S.A. is a globally recognized structure<\/p>\n<\/li>\n<li data-start=\"2123\" data-end=\"2176\">\n<p data-start=\"2125\" data-end=\"2176\">Can appoint a Board of Directors and issue shares<\/p>\n<\/li>\n<li data-start=\"2177\" data-end=\"2234\">\n<p data-start=\"2179\" data-end=\"2234\">Easier access to public tenders or EU-funded programs<\/p>\n<\/li>\n<li data-start=\"2235\" data-end=\"2307\">\n<p data-start=\"2237\" data-end=\"2307\">Mandatory publication of financial statements increases transparency<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"2309\" data-end=\"2312\" \/>\n<p data-start=\"2314\" data-end=\"2372\">\u2705 <strong data-start=\"2316\" data-end=\"2372\">Example 5 \u2013 Family Business with Succession Planning<\/strong><\/p>\n<p data-start=\"2374\" data-end=\"2536\"><strong data-start=\"2374\" data-end=\"2386\">Scenario<\/strong>: A real estate business worth over \u20ac1,000,000, involving three active family members. The father wants to gradually transfer control to his children.<\/p>\n<p data-start=\"2538\" data-end=\"2616\"><strong data-start=\"2538\" data-end=\"2547\">Goals<\/strong>: Smooth transition, without fragmenting assets or creating disputes.<\/p>\n<p data-start=\"2618\" data-end=\"2634\"><strong data-start=\"2618\" data-end=\"2628\">Choice<\/strong>: S.A.<\/p>\n<p data-start=\"2636\" data-end=\"2644\"><strong data-start=\"2636\" data-end=\"2643\">Why<\/strong>:<\/p>\n<ul data-start=\"2646\" data-end=\"2915\">\n<li data-start=\"2646\" data-end=\"2722\">\n<p data-start=\"2648\" data-end=\"2722\">Possibility to issue shares with special rights (e.g. non-voting shares)<\/p>\n<\/li>\n<li data-start=\"2723\" data-end=\"2777\">\n<p data-start=\"2725\" data-end=\"2777\">Allows shareholder agreements that protect control<\/p>\n<\/li>\n<li data-start=\"2778\" data-end=\"2842\">\n<p data-start=\"2780\" data-end=\"2842\">Easier share transfers without notary tax (under conditions)<\/p>\n<\/li>\n<li data-start=\"2843\" data-end=\"2915\">\n<p data-start=\"2845\" data-end=\"2915\">The S.A. form offers more security to third-party investors or banks<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"2917\" data-end=\"2920\" \/>\n<p data-start=\"2922\" data-end=\"2983\">\u2705 <strong data-start=\"2924\" data-end=\"2983\">Example 6 \u2013 Investment Scheme with Foreign Shareholders<\/strong><\/p>\n<p data-start=\"2985\" data-end=\"3086\"><strong data-start=\"2985\" data-end=\"2997\">Scenario<\/strong>: A Greek entrepreneur partners with two German investors to acquire a startup in Greece.<\/p>\n<p data-start=\"3088\" data-end=\"3194\"><strong data-start=\"3088\" data-end=\"3097\">Goals<\/strong>: International credibility, share transfer flexibility, compliance with due diligence standards.<\/p>\n<p data-start=\"3196\" data-end=\"3212\"><strong data-start=\"3196\" data-end=\"3206\">Choice<\/strong>: S.A.<\/p>\n<p data-start=\"3214\" data-end=\"3222\"><strong data-start=\"3214\" data-end=\"3221\">Why<\/strong>:<\/p>\n<ul data-start=\"3224\" data-end=\"3515\">\n<li data-start=\"3224\" data-end=\"3291\">\n<p data-start=\"3226\" data-end=\"3291\">Foreign investors are familiar with and prefer the &#8220;S.A.&#8221; model<\/p>\n<\/li>\n<li data-start=\"3292\" data-end=\"3360\">\n<p data-start=\"3294\" data-end=\"3360\">Allows shareholder agreements and strict articles of association<\/p>\n<\/li>\n<li data-start=\"3361\" data-end=\"3417\">\n<p data-start=\"3363\" data-end=\"3417\">Facilitates possible company sale via share transfer<\/p>\n<\/li>\n<li data-start=\"3418\" data-end=\"3515\">\n<p data-start=\"3420\" data-end=\"3515\">Governance terms can be precisely defined (e.g. number of board members, veto rights, powers)<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"3517\" data-end=\"3520\" \/>\n<p data-start=\"3522\" data-end=\"3597\">\u2705 <strong data-start=\"3524\" data-end=\"3597\">Example 7 \u2013 Holding Company for Participations and Capital Management<\/strong><\/p>\n<p data-start=\"3599\" data-end=\"3727\"><strong data-start=\"3599\" data-end=\"3611\">Scenario<\/strong>: A family with stakes in four different companies forms a holding company for tax structuring and asset protection.<\/p>\n<p data-start=\"3729\" data-end=\"3803\"><strong data-start=\"3729\" data-end=\"3738\">Goals<\/strong>: Dividend management, centralized governance, future succession.<\/p>\n<p data-start=\"3805\" data-end=\"3863\"><strong data-start=\"3805\" data-end=\"3815\">Choice<\/strong>: Single-Member IKE or S.A. (depending on scale)<\/p>\n<p data-start=\"3865\" data-end=\"3873\"><strong data-start=\"3865\" data-end=\"3872\">Why<\/strong>:<\/p>\n<ul data-start=\"3875\" data-end=\"4139\">\n<li data-start=\"3875\" data-end=\"3940\">\n<p data-start=\"3877\" data-end=\"3940\">The IKE allows low-cost, fast incorporation with tax benefits<\/p>\n<\/li>\n<li data-start=\"3941\" data-end=\"4023\">\n<p data-start=\"3943\" data-end=\"4023\">The S.A. is preferable if the participations are in large or foreign companies<\/p>\n<\/li>\n<li data-start=\"4024\" data-end=\"4094\">\n<p data-start=\"4026\" data-end=\"4094\">Leverages dividend and capital gain exemptions under Law 4172\/2013<\/p>\n<\/li>\n<li data-start=\"4095\" data-end=\"4139\">\n<p data-start=\"4097\" data-end=\"4139\">Aims for tax neutrality within the group<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"4141\" data-end=\"4144\" \/>\n<p data-start=\"4146\" data-end=\"4211\">\u2705 <strong data-start=\"4148\" data-end=\"4211\">Example 8 \u2013 Startup Planning for IPO or Private Equity Exit<\/strong><\/p>\n<p data-start=\"4213\" data-end=\"4360\"><strong data-start=\"4213\" data-end=\"4225\">Scenario<\/strong>: A SaaS startup with 3 founders has completed seed funding and is preparing a Series A round, aiming for a sale or IPO within 5 years.<\/p>\n<p data-start=\"4362\" data-end=\"4458\"><strong data-start=\"4362\" data-end=\"4371\">Goals<\/strong>: Attractiveness to PE funds, structured exit potential, ESG and governance compliance.<\/p>\n<p data-start=\"4460\" data-end=\"4528\"><strong data-start=\"4460\" data-end=\"4470\">Choice<\/strong>: S.A. (either from the start or post-conversion from IKE)<\/p>\n<p data-start=\"4530\" data-end=\"4538\"><strong data-start=\"4530\" data-end=\"4537\">Why<\/strong>:<\/p>\n<ul data-start=\"4540\" data-end=\"4800\">\n<li data-start=\"4540\" data-end=\"4586\">\n<p data-start=\"4542\" data-end=\"4586\">Allows equity splits with preferred shares<\/p>\n<\/li>\n<li data-start=\"4587\" data-end=\"4660\">\n<p data-start=\"4589\" data-end=\"4660\">Includes board structure, internal controls, and compliance framework<\/p>\n<\/li>\n<li data-start=\"4661\" data-end=\"4725\">\n<p data-start=\"4663\" data-end=\"4725\">Is the structure required by most investors before Series A+<\/p>\n<\/li>\n<li data-start=\"4726\" data-end=\"4800\">\n<p data-start=\"4728\" data-end=\"4800\">Enables easier share transfers via stock exchange or private placement<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"4802\" data-end=\"4805\" \/>\n<h3 data-start=\"4807\" data-end=\"4868\">\ud83d\udcca Decision Table \u2013 Choosing the Right Legal Form in 2025<\/h3>\n<div class=\"_tableContainer_80l1q_1\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"4870\" data-end=\"6937\">\n<thead data-start=\"4870\" data-end=\"5057\">\n<tr data-start=\"4870\" data-end=\"5057\">\n<th data-start=\"4870\" data-end=\"4932\" data-col-size=\"md\"><strong data-start=\"4872\" data-end=\"4893\">Business Scenario<\/strong><\/th>\n<th data-start=\"4932\" data-end=\"4967\" data-col-size=\"sm\"><strong data-start=\"4934\" data-end=\"4954\">Recommended Form<\/strong><\/th>\n<th data-start=\"4967\" data-end=\"5057\" data-col-size=\"md\"><strong data-start=\"4969\" data-end=\"4991\">Selection Criteria<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"5246\" data-end=\"6937\">\n<tr data-start=\"5246\" data-end=\"5433\">\n<td data-start=\"5246\" data-end=\"5308\" data-col-size=\"md\">Freelancer \/ Consultant \/ Professional<\/td>\n<td data-start=\"5308\" data-end=\"5343\" data-col-size=\"sm\">Single-Member IKE<\/td>\n<td data-start=\"5343\" data-end=\"5433\" data-col-size=\"md\">Low cost, limited liability, simplified management<\/td>\n<\/tr>\n<tr data-start=\"5434\" data-end=\"5621\">\n<td data-start=\"5434\" data-end=\"5497\" data-col-size=\"md\">Early-stage startup<\/td>\n<td data-start=\"5497\" data-end=\"5532\" data-col-size=\"sm\">IKE<\/td>\n<td data-start=\"5532\" data-end=\"5621\" data-col-size=\"md\">Flexibility, simple articles, VC\/accelerator friendly<\/td>\n<\/tr>\n<tr data-start=\"5622\" data-end=\"5809\">\n<td data-start=\"5622\" data-end=\"5684\" data-col-size=\"md\">Startup with international funding or exit plan<\/td>\n<td data-start=\"5684\" data-end=\"5719\" data-col-size=\"sm\">S.A.<\/td>\n<td data-start=\"5719\" data-end=\"5809\" data-col-size=\"md\">Preferred shares, board structure, investor-grade transparency<\/td>\n<\/tr>\n<tr data-start=\"5810\" data-end=\"5997\">\n<td data-start=\"5810\" data-end=\"5872\" data-col-size=\"md\">Real estate investments (1\u20132 people)<\/td>\n<td data-start=\"5872\" data-end=\"5907\" data-col-size=\"sm\">IKE or Single-Member IKE<\/td>\n<td data-start=\"5907\" data-end=\"5997\" data-col-size=\"md\">Expense depreciation, easy share transfer, tax optimization<\/td>\n<\/tr>\n<tr data-start=\"5998\" data-end=\"6185\">\n<td data-start=\"5998\" data-end=\"6060\" data-col-size=\"md\">Holding company for participations<\/td>\n<td data-start=\"6060\" data-end=\"6095\" data-col-size=\"sm\">Single-Member IKE or S.A.<\/td>\n<td data-start=\"6095\" data-end=\"6185\" data-col-size=\"md\">Tax benefits, group governance, capital structure flexibility<\/td>\n<\/tr>\n<tr data-start=\"6186\" data-end=\"6373\">\n<td data-start=\"6186\" data-end=\"6248\" data-col-size=\"md\">Family business with succession plan<\/td>\n<td data-start=\"6248\" data-end=\"6283\" data-col-size=\"sm\">S.A.<\/td>\n<td data-start=\"6283\" data-end=\"6373\" data-col-size=\"md\">Shareholder design, asset protection, transfer ease<\/td>\n<\/tr>\n<tr data-start=\"6374\" data-end=\"6561\">\n<td data-start=\"6374\" data-end=\"6436\" data-col-size=\"md\">Company with public contracts or international projects<\/td>\n<td data-start=\"6436\" data-end=\"6471\" data-col-size=\"sm\">S.A.<\/td>\n<td data-start=\"6471\" data-end=\"6561\" data-col-size=\"md\">Institutional credibility, compliance, formal structure<\/td>\n<\/tr>\n<tr data-start=\"6562\" data-end=\"6749\">\n<td data-start=\"6562\" data-end=\"6624\" data-col-size=\"md\">Small partnership (2\u20133 persons)<\/td>\n<td data-start=\"6624\" data-end=\"6659\" data-col-size=\"sm\">IKE<\/td>\n<td data-start=\"6659\" data-end=\"6749\" data-col-size=\"md\">Flexible governance, low capital needs, convertible to S.A.<\/td>\n<\/tr>\n<tr data-start=\"6750\" data-end=\"6937\">\n<td data-start=\"6750\" data-end=\"6812\" data-col-size=\"md\">Company with foreign shareholders or cross-border activity<\/td>\n<td data-start=\"6812\" data-end=\"6847\" data-col-size=\"sm\">S.A.<\/td>\n<td data-start=\"6847\" data-end=\"6937\" data-col-size=\"md\">Global recognition, suitable for shareholder agreements and institutional standards<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<hr \/>\n<h3 data-start=\"53\" data-end=\"75\"><strong data-start=\"57\" data-end=\"75\">6. Conclusions<\/strong><\/h3>\n<p data-start=\"77\" data-end=\"238\">In 2025, both the IKE and the Single-Member IKE remain the most flexible, cost-effective, and operationally efficient choices for most entrepreneurs. They offer:<\/p>\n<ul data-start=\"240\" data-end=\"371\">\n<li data-start=\"240\" data-end=\"265\">\n<p data-start=\"242\" data-end=\"265\"><strong data-start=\"242\" data-end=\"263\">Limited liability<\/strong><\/p>\n<\/li>\n<li data-start=\"266\" data-end=\"314\">\n<p data-start=\"268\" data-end=\"314\"><strong data-start=\"268\" data-end=\"312\">Simple and digital incorporation process<\/strong><\/p>\n<\/li>\n<li data-start=\"315\" data-end=\"371\">\n<p data-start=\"317\" data-end=\"371\"><strong data-start=\"317\" data-end=\"371\">Straightforward accounting and corporate structure<\/strong><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"373\" data-end=\"420\">The <strong data-start=\"377\" data-end=\"385\">S.A.<\/strong> is still the go-to legal form for:<\/p>\n<ul data-start=\"422\" data-end=\"540\">\n<li data-start=\"422\" data-end=\"444\">\n<p data-start=\"424\" data-end=\"444\">Larger enterprises<\/p>\n<\/li>\n<li data-start=\"445\" data-end=\"476\">\n<p data-start=\"447\" data-end=\"476\">Multi-shareholder ownership<\/p>\n<\/li>\n<li data-start=\"477\" data-end=\"503\">\n<p data-start=\"479\" data-end=\"503\">Investment structuring<\/p>\n<\/li>\n<li data-start=\"504\" data-end=\"540\">\n<p data-start=\"506\" data-end=\"540\">Internationally oriented companies<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"542\" data-end=\"722\">\u2705 The decision should be based on <strong data-start=\"576\" data-end=\"613\">legal, tax, and strategic factors<\/strong>, and always made in <strong data-start=\"634\" data-end=\"721\">consultation with specialized accountants, legal advisors, and business consultants<\/strong>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\ud83d\udd39 Introduction: Why Choosing the Legal Form Matters In 2025, selecting the right legal form when setting up a company in Greece is not a procedural step \u2014 it\u2019s a strategic decision with major tax, insurance, legal, and operational implications. The legal form of a company determines: the level of liability of shareholders or partners, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":26971,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[554],"tags":[],"class_list":["post-27060","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-forologika-logistika-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Company Formation in Greece: IKE, Single-Member IKE, or S.A.? 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