Foreign corporations or limited-liability companies, lawfully established pursuant to their home state laws and regulations, may establish branches in Greece subject to certain conditions laid down by Articles 36-45 of Law 4919/2022.
In general, a branch is a financially and legally dependent department of the foreign entity. It does not have a legal personality and its activities are performed in the name and on behalf of the parent corporation or limited-liability company.
Approval of the branch’s registered seat, registration with the General Commercial Registry (GEMI) and the competent tax authority, including filing of relevant documentation, such as evidence that the parent corporation or limited-liability company is lawfully established in the home jurisdiction, as well as publicity formalities are required for the establishment of a branch in Greece.