Can You Legally Close a Company in Greece?

Yes — but the process must follow formal legal and tax steps, even if the business had no activity.

Closing a company in Greece is called liquidation (εκκαθάριση) or dissolution (διάλυση) and involves GEMI, AADE, and often EFKA.

✅ Foreigners can close their company remotely with a Power of Attorney.


📄 Legal Reasons to Close a Greek Company

  • Business is no longer active

  • Founders relocating abroad

  • Switching to a new structure or country

  • Partnership breakdown

  • Long-term inactivity or tax issues

Whatever your reason, it’s crucial to close your Greek entity properly to avoid future liabilities.


🔁 Overview of the Company Closure Process

Step Description
1️⃣ Shareholder/Board Resolution Decide to dissolve the company
2️⃣ Appoint Liquidator Usually a lawyer or accountant
3️⃣ Notify GEMI Submit dissolution decision + legal docs
4️⃣ Final Tax Clearance File final tax returns with AADE
5️⃣ De-register from EFKA + VAT Remove company from registries
6️⃣ Publish closure in GEMI Company officially ceases to exist

📌 All filings must be done in Greek and submitted through official portals.


📆 How Long Does It Take?

Action Estimated Time
Resolution drafting 1–2 days
GEMI filings 5–15 business days
Tax clearance 4–8 weeks
Full closure process 1.5 to 3 months total

We help foreign owners close companies as quickly as Greek authorities allow.


💼 Who Can Act as Liquidator?

You can appoint:

  • Yourself (if in Greece and tax resident)

  • Your lawyer or accountant

  • A legal rep via Power of Attorney

We act as licensed liquidators for IKE, AE, and branch closures.


📑 Required Documents to Close

Document Notes
Board/shareholder resolution Notarized or signed
Liquidator appointment In Greek
Tax clearance certificate From AADE
Social insurance clearance If you had employees
POA (if abroad) Must be notarized + apostilled
Financial statements (final) Must be submitted to GEMI

💰 Final Tax & Accounting Obligations

Before closure, companies must:

✅ File all pending VAT returns
✅ Submit final E3 corporate tax return
✅ Pay any outstanding taxes or fines
✅ Close business bank accounts
✅ Revoke EIN/VAT number
✅ Deregister from myDATA and TaxisNet

⚖️ We coordinate the tax wrap-up with certified accountants and AADE.


📉 Example: UK-Owned IKE Closing in Thessaloniki

A UK client decided to shut down his Greek IKE after 2 inactive years:

  • We drafted the shareholder resolution

  • Filed liquidation docs with GEMI

  • Submitted zero VAT & final tax filings

  • Cleared AADE and EFKA obligations

  • Published final notice and deregistered within 7 weeks

The entire process was done remotely using POA.


❗ Common Mistakes to Avoid

  • ❌ Abandoning the company without formal closure

  • ❌ Leaving taxes or VAT unpaid

  • ❌ Not deregistering with GEMI

  • ❌ Ignoring EFKA or insurance clearance

  • ❌ Keeping a dormant bank account open

These errors lead to future fines, ineligibility to do business in Greece again, and legal debt recovery actions.


📌 Can I Reopen Later?

If you plan to return to Greece, you can:

  • Register a new company from scratch

  • Use a different legal form or business model

  • Apply again for tax numbers and permits

A closed company cannot be reopened, but lessons learned can guide your next setup.


🧑‍⚖️ How Borderless Lawyers Helps

✅ Drafts dissolution documents in Greek and English
✅ Acts as your legal liquidator (via POA)
✅ Coordinates with GEMI, AADE, and EFKA
✅ Submits final tax filings + deregistrations
✅ Closes Greek bank accounts
✅ Advises on exit strategies and next steps

💼 We close your Greek company safely, legally, and remotely.


❓ FAQ – Company Closure in Greece

Q: Do I need to visit Greece to close my company?
A: No — we can handle the full process via POA from abroad.

Q: What if my company had no revenue or activity?
A: You must still go through formal liquidation — Greece does not allow passive abandonment.

Q: Will I be fined if I never close it?
A: Yes. Inactive companies still accrue tax filing obligations, leading to fines and legal debt notices.


✅ Ready to Close Your Company in Greece?

If your business journey in Greece has ended, don’t leave loose ends. Borderless Lawyers helps you exit properly — with zero surprises later.

👉 Contact us to close your company in Greece with legal and tax compliance — all handled remotely.

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