Greek Corporate law provides various legal forms of companies.
Below you may find a general comparison of the Private Company (IKE) and Society Anonyme (A.E.), which are considered the most common types of Greek companies being established over the last years.
| Private Company (IKE) | Societe Anonyme (AE) | |
| Minimum share capital | 0 euro | 25 000 euros |
| Capital contributions | yes | yes |
| Non- capital contributions | yes | no |
| Guarantee contributions | yes | no |
| Possibility to issue share certificates | no | yes |
| Minimum number of shareholders/ partners | 1 | 1 |
| Shareholders’ liability | Limited | Limited |
| Higher corporate body | General Meeting of Partners | General Meeting of Shareholders |
| Management | Manager/s | Board of Directors |
| Minimum number of managers/ directors | 1 | 3 (1 under certain conditions) |
| Possibility to enter the stock exchange | no | yes |
| Income tax rate (2023) | 22% | 22% |
| Dividends tax rate (2023) | 5% | 5% |
| Distribution of profits | The partners decide for the distribution of profits | The shareholders decide for the distribution of profits |
| Insurance due to participation (shareholder/partner) | No, except for single member partner who is also a director | No, except if over 3% shareholder and also director |
| Insurance for management | yes | Yes, if they receive remuneration |
| Capital concentration tax (at incorporation) | n/a | n/a |
| Capital concentration tax (at increase of share capital) | 0,5% | 0,5% |
| Publication of financial statements | yes | yes |
| Annual GEMI (companies’ registry) fees (2023) | 100 euros | 320 euros |
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