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		<title>Greek companies: comparison of IKE and SA</title>
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					<description><![CDATA[<p>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 1 euro 25 000 euros [&#8230;]</p>
<p>The post <a href="https://ila-g.com/greek-types-of-companies-general-comparison/">Greek companies: comparison of IKE and SA</a> appeared first on <a href="https://ila-g.com">International Legal Advisors</a>.</p>
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<p>Greek Corporate law provides various legal forms of companies. </p>



<p>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.</p>



<figure class="wp-block-table"><table><tbody><tr><td></td><td><strong>Private Company (IKE)</strong></td><td><strong>Societe Anonyme (AE)</strong></td></tr><tr><td>Minimum share capital</td><td>1 euro</td><td>25 000 euros</td></tr><tr><td>Capital contributions</td><td>yes</td><td>yes</td></tr><tr><td>Non- capital contributions</td><td>yes</td><td>yes, under conditions</td></tr><tr><td>Guarantee contributions</td><td>yes</td><td>yes, under conditions</td></tr><tr><td>Possibility to issue share certificates</td><td>no</td><td>yes</td></tr><tr><td>Minimum number of shareholders/ partners</td><td>1</td><td>1</td></tr><tr><td>Shareholders’ liability</td><td>Limited</td><td>Limited</td></tr><tr><td>Higher corporate body</td><td>General Meeting of Partners</td><td>General Meeting of Shareholders</td></tr><tr><td>Management</td><td>Manager/s</td><td>Board of Directors</td></tr><tr><td>Minimum number of managers/ directors</td><td>1</td><td>3 (1 under certain conditions)</td></tr><tr><td>Possibility to enter the stock exchange</td><td>no</td><td>yes</td></tr><tr><td>Income tax rate (2023)</td><td>22%</td><td>22%</td></tr><tr><td>Dividends tax rate (2023)</td><td>5%</td><td>5%</td></tr><tr><td>Distribution of profits</td><td>The partners decide for the distribution of profits</td><td>The shareholders decide for the distribution of profits</td></tr><tr><td>Insurance due to participation (shareholder/partner)</td><td>No, except for single member partner who is also a director</td><td>No, except if over 3% shareholder and also director</td></tr><tr><td>Insurance for management</td><td>yes</td><td>Yes, if they receive remuneration</td></tr><tr><td>Capital concentration tax (at incorporation)</td><td>n/a</td><td>n/a</td></tr><tr><td>Capital concentration tax (at increase of share capital)</td><td>0,2%</td><td>0,2%</td></tr><tr><td>Publication of financial statements </td><td>yes</td><td>yes</td></tr><tr><td>Annual GEMI (companies’ registry) fees </td><td>100 euros</td><td>320 euros</td></tr></tbody></table></figure>



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<p>The post <a href="https://ila-g.com/greek-types-of-companies-general-comparison/">Greek companies: comparison of IKE and SA</a> appeared first on <a href="https://ila-g.com">International Legal Advisors</a>.</p>
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