It is noted nowadays that contracting countries experience a constantly increased migration of enterprises and a wave of establishment of new enterprises from abroad due to the new freedom of establishment. The practical exercise of the right of free establishment is also favored by the specific directive on the right of free entry and stay in the host country. However, until today no harmonisation of company laws within the E.U. has been implemented. We provide complete consulting support to organisations intending to establish a company or relocate to Greece both for issues of a general nature and taxation law issues.

   For these reasons, numerous national particularities arise again in various countries; those have to be taken seriously into consideration in cases of intended establishment of a company or relocation thereof as well as in the selection of the appropriate form of a company and have to be included in the general planning. Another significant point of this issue is regarding overseas taxation. Pursuant to article 10 of the Greek Civil Code, the legal capacity and competency of enterprises is evaluated on the basis of the laws of their actual administrative domocile. Separation of undertakings into domestic and foreign undertakings depends on the domocile of each of them. Domestic enterprises are considered those that have been established in accordance with Greek Laws and have their domocile in Greece.