Greek Desk: German-Greek Legal Services

German companies and private individuals facing legal matters in Greece require coordinated support that spans both jurisdictions – from expanding business operations and dealing with Greek regulatory environments to handling cross-border disputes, inheritance, and family law matters. Our team in Germany, together with our established Greek partners, ensures seamless and strategic support for German-Greek legal needs.

German businesses entering Greek markets benefit from coordinated legal services that address both German legal obligations and Greek regulatory requirements. Whether evaluating investment opportunities in Greece, establishing subsidiaries, managing property transactions, or handling family law matters spanning both countries, our Greek Desk provides strategic legal coordination through our network of specialized Greek law firms.

Greek companies entering the German market typically establish either a subsidiary or a branch office, with the GmbH (Gesellschaft mit beschränkter Haftung) being the most popular structure due to its flexibility and limited liability protection. The GmbH requires a minimum share capital of €25,000 (€12,500 paid at registration) and provides strong credibility with German banks, business partners, and investors.

The Aktiengesellschaft (AG) suits larger enterprises requiring sophisticated governance frameworks, with a minimum capital of €50,000 and mandatory supervisory board requirements for larger companies. For Greek businesses testing the German market or maintaining closer operational integration with the parent company, branch offices (Zweigniederlassung) offer simpler establishment procedures without separate legal personality, though they create different liability considerations.

The UG (Unternehmersgesellschaft) offers a capital-efficient entry point with a minimum capital requirement of just €1, making it suitable for smaller businesses or start-ups planning to convert to GmbH status as their capital reserves grow. However, profit retention requirements apply until reserves reach €25,000, and the UG may carry a lower initial market perception compared to the established GmbH structure.

Key considerations for Greek businesses include structuring subsidiaries to optimize the benefits of the Greece-Germany double taxation treaty, coordinating German commercial register (Handelsregister) requirements with Greek registry obligations, and ensuring that articles of association accommodate both German legal requirements and Greek parent company governance standards. The formation process involves the notarization of founding documents, a capital deposit with a German bank, and registration in the commercial register.

Beyond corporate registration, German business operations require trade registration (Gewerbeanmeldung) with local authorities and tax registration (Finanzamt) to establish VAT and corporate tax obligations. Greek businesses should note that Germany’s federal structure means certain licenses and permits vary by state (Bundesland), particularly in regulated industries.

For Greek companies in sectors requiring specific authorization, such as financial services, healthcare, maritime services, or food production, early coordination with German regulatory authorities can prevent delays in market entry. Professional licensing requirements for Greek-qualified personnel operating in Germany benefit from EU mutual recognition directives, which facilitate the recognition of professional qualifications obtained in Greece across EU member states.

Joint ventures between Greek and German companies offer strategic alternatives for market entry, enabling Greek businesses to leverage local expertise while minimizing initial capital commitments. Partnership structures range from simple contractual joint ventures (maintaining separate legal entities) to equity joint ventures establishing new German subsidiaries owned by both Greek and German partners.

Joint venture agreements must address governance structures that accommodate different corporate law traditions, intellectual property ownership and licensing arrangements, profit distribution mechanisms that consider Greek-German tax implications, and exit strategies, including buyout provisions and dispute resolution procedures. For Greek businesses entering specialized German markets, particularly in shipping logistics, tourism services, food production, or manufacturing, joint ventures with established German partners offer immediate market access and valuable regulatory expertise.

Partnership structures also include the German KG (Kommanditgesellschaft/limited partnership) and GbR (Gesellschaft bürgerlichen Rechts/civil law partnership), which may be suitable for specific business models. However, Greek companies typically prefer limited liability structures for cross-border operations.

Cross-border sales contracts between Greek and German companies are primarily governed by the UN Convention on Contracts for the International Sale of Goods (CISG), which both countries have ratified. The CISG applies automatically when contracting parties have their places of business in different countries, though parties can exclude its application by agreement. Commercial contracts should include essential clauses, such as choice of law provisions, jurisdiction clauses determining the court’s competence for disputes, payment terms, and delivery specifications. Retention of title clauses (Eigentumsvorbehalt) require specific German legal formulations to remain effective under German commercial law.

Both countries’ EU membership simplifies cross-border trade through harmonized consumer protection standards, standardized VAT procedures, and streamlined customs procedures that eliminate border controls for goods moving between member states.

German supply chain contracts encompass warehouse agreements, procurement terms, and after-sales arrangements. Germany’s Supply Chain Due Diligence Act (applicable to companies with 1,000+ employees since 2024) imposes human rights and environmental obligations throughout supply chains that may affect Greek businesses with German operations. Procurement contracts must comply with German warranty law provisions, particularly regarding notification periods for defects. Greek businesses should use professionally drafted German-language general terms and conditions (AGB) for compliance with German law, as certain provisions standard in Greek commercial practice may be unenforceable under German law.

Greek companies distributing products in Germany are subject to regulatory frameworks governed by the German Commercial Code (HGB) and EU competition law. Distribution structures typically include exclusive distribution (where a single distributor is assigned to a territory), sole distribution (where the supplier retains direct sales rights), or non-exclusive arrangements. Vertical agreements between manufacturers and distributors are prohibited under EU competition law if they result in a combined market share exceeding 30%. For premium products, selective distribution agreements that limit authorized dealers based on quality requirements offer effective market control while maintaining compliance with competition law.

Commercial agency relationships under German law impose significant obligations that may differ from Greek commercial practice. Commercial agents act as intermediaries, rather than purchasing goods, and earn a monthly commission with mandatory compensation rights under Section 89b HGB upon termination. These compensation claims, calculated based on customer base value and future commissions, cannot be contractually excluded and represent a distinctly German legal requirement.

Distribution and agency agreements must address territorial definitions, credit terms, intellectual property usage rights, non-competition clauses, and dispute resolution mechanisms appropriate for cross-border arrangements.

For Greek businesses in sectors such as food production, olive oil distribution, wine exports, or tourism services, understanding these German agency law requirements is essential when structuring distribution relationships in the German market.

Greek-German commercial disputes benefit from EU frameworks that simplify cross-border enforcement of commercial disputes. The Brussels I Regulation provides for the automatic recognition of judgments between EU member states, thereby eliminating the complex recognition proceedings required for judgments from third countries. Greek court judgments are recognized and enforced in Germany without requiring exequatur proceedings, and German judgments receive equivalent treatment in Greece.

International arbitration offers advantages for complex commercial disputes, providing neutral venues and enforceable awards under the New York Convention. German arbitration centers include the German Institution of Arbitration (DIS) and ICC Germany, while Greece offers arbitration options through established institutions. Arbitration clauses require careful drafting to address the seat of arbitration, applicable procedural rules, mechanisms for selecting arbitrators, and the language of proceedings.

Many disputes can be resolved through pre-litigation negotiations and mediation, preserving business relationships while achieving cost-effective outcomes. Well-structured dispute resolution clauses in initial contracts prevent jurisdictional conflicts and ensure efficient resolution processes when commercial disagreements arise.

Our employment law practice group provides specialized support for Greek companies dealing with German employment requirements. Recognized by Handelsblatt as “Best Law Firm 2025” in employment law, our team includes certified specialists in German employment law and business immigration who coordinate cross-border employment matters and ensure compliance with German workplace regulations.

Greek companies employing staff in Germany must comply with German employment law, which provides substantial worker protections under the German Civil Code (BGB) and specialized employment legislation. While Greek nationals benefit from EU freedom of movement and require no work permits, employment relationships must follow German legal standards.

German employment contracts should address job descriptions, remuneration structures, working hours, holiday entitlements under the Federal Leave Act (BUrlG), notice periods, and data protection provisions. Greek businesses should use professionally drafted German-language contracts rather than translating Greek agreements, as certain provisions may be unenforceable under German law. Fixed-term contracts typically face strict limitations, with a maximum of three renewals within a two-year period, unless specific exceptions apply.

German law provides employees with co-determination rights through works councils (Betriebsrat), which can be established in companies with five or more eligible employees. Works councils possess extensive rights under the Works Constitution Act (BetrVG) covering personnel, social, and economic workplace decisions—representing a significant difference from Greek employment practices.

Works councils must be consulted on working time arrangements, recruitment guidelines, dismissal procedures, and workplace health measures. Companies with more than 20 employees face works council veto rights over certain personnel decisions. Greek businesses should understand that German law requires collaborative workplace decision-making, with failure to consult works councils potentially rendering management decisions legally ineffective.

Greek companies posting employees to Germany benefit from the EU’s freedom of movement, which eliminates visa requirements. However, posting arrangements require compliance with German employment law, social security coordination under EU Regulation 883/2004, and income tax obligations.

Posted workers typically remain in the Greek social security system for up to 24 months, provided they hold an A1 certificate. Employees working in Germany for over 183 days annually become liable for German income tax, requiring coordination with the Germany-Greece double taxation treaty. German minimum wage requirements and working time regulations apply to all work performed in Germany.

The Dismissal Protection Act (KSchG) requires employers to demonstrate valid grounds for termination: personal reasons, conduct-based reasons, or operational reasons. Ordinary terminations require written notice respecting statutory periods under Section 622 BGB, ranging from two weeks during probation to seven months for 20-year employees.

Termination agreements (Aufhebungsvertrag) allow negotiated separations, including severance payments. Pregnant employees, those on parental leave, works council members, and severely disabled employees receive special protection requiring additional procedural steps or regulatory approvals.

Greek companies establishing operations in Germany face a corporation tax rate of 15%, a solidarity surcharge, and a municipal trade tax (Gewerbesteuer) that varies between 7% and 20% by location, resulting in an effective corporate tax rate of approximately 30%. Tax variations between German municipalities create planning opportunities, with the structure selection (GmbH, AG, or partnership) significantly affecting tax treatment.

VAT registration applies when Greek businesses exceed the threshold limits or establish operations in Germany. The standard rate is 19%, with 7% for essential goods. EU membership simplifies VAT procedures through standardized frameworks, eliminating border tax adjustments.

The Greece-Germany double taxation treaty prevents double taxation while allocating taxation rights between countries. The treaty provides favorable treatment for dividends, interest, and royalty payments between qualifying Greek and German entities, reducing or eliminating withholding taxes on cross-border payments.

Transfer pricing between Greek and German entities requires documentation following OECD guidelines. German tax compliance involves quarterly advance payments and annual corporate tax returns. Greek businesses can benefit from early tax planning, which consists of addressing optimal German location selection, organizational structure decisions, and coordinating Greek-German tax obligations to minimize their overall tax burden.

As German lawyers, we provide direct legal advice on German law matters while coordinating with our established network of partner law firms across Greece for matters involving Greek law. This integrated approach ensures that clients receive comprehensive legal support across both jurisdictions without having to manage multiple legal relationships. International transactions, family law cases, and business disputes frequently involve questions of German law, Greek law, or both jurisdictions simultaneously.

From corporate establishment and real estate transactions to family law matters and cross-border inheritance cases, our approach handles the practicalities of working across two legal systems. Both countries’ EU membership simplifies many procedural aspects through harmonized recognition frameworks, though careful coordination between jurisdictions remains essential for optimal outcomes. Our German legal team ensures consistent strategy and regular client updates throughout all proceedings..

International divorce proceedings between Germany and Greece benefit from EU frameworks that simplify the recognition and enforcement of decisions. The Brussels IIa Regulation provides automatic jurisdiction rules, while the Rome III Regulation allows spouses to choose applicable law or defaults to habitual residence. Greek divorce decrees are recognized in Germany without the need for separate recognition proceedings, and German decisions receive equivalent treatment in Greece.

German divorce law, as outlined in Section 1565 BGB, requires proof of an irretrievable breakdown through permanent separation, typically one year with mutual consent or three years without. Asset division follows the community of accrued gains regime (Zugewinngemeinschaft), equalizing net worth increases during marriage. Pension equalization (Versorgungsausgleich) redistributes retirement benefits, necessitating coordination with the Greek pension system. Prenuptial agreements should address choice of law provisions and ensure enforceability in both countries of interest.

German family law distinguishes between custody (Sorgerecht), residence determination rights (Aufenthaltsbestimmungsrecht), and access rights (Umgangsrecht), with child welfare (Kindeswohl) as the paramount consideration. Joint custody remains preferred even after separation, with both parents retaining decision-making authority unless court orders specify otherwise.

Cross-border custody arrangements require coordination of school attendance, travel logistics, and holiday schedules. The Brussels IIa Regulation facilitates enforcement between EU member states, thereby eliminating the need for complex recognition proceedings. International child abduction cases fall under the HCCH 1980 Child Abduction Convention, with the German Federal Office of Justice coordinating with Greek authorities. Parents who relocate their children without consent may face return proceedings. Child maintenance is governed by the law of habitual residence, with the Düsseldorf Table determining amounts based on parental income and the child’s age.

Cross-border inheritance between Germany and Greece benefits from the EU Succession Regulation, which establishes habitual residence as the primary factor determining applicable law. Testators may choose the law of their nationality through an explicit declaration in their testament, which is particularly valuable for Greek nationals in Germany or Germans in Greece who prefer their home country’s succession rules. The European Certificate of Succession offers recognition throughout EU member states, eliminating the need for separate probate proceedings in each country.

Both German and Greek law provide forced heirship protection for close family members, although specific percentages and entitled relatives differ between the two systems. German forced heirship (Pflichtteil) guarantees spouses, children, and in some instances parents a compulsory portion equaling half their statutory inheritance share, payable as a monetary claim. Greek-German families with substantial assets in both countries should address forced heirship requirements in both jurisdictions, as real property typically follows the law where it is located, regardless of chosen succession law.

German law recognizes holographic testaments (handwritten, signed, and dated) and notarial testaments executed before a German notary. Greek wills executed before Greek notaries are generally recognized in Germany under EU frameworks, provided they meet the formal validity requirements of Greek law. Greek-German families should consider whether separate testaments for assets in each country or a single comprehensive testament with clear choice-of-law provisions better serve their circumstances, particularly when involving business interests or complex family structures.

German probate procedures require obtaining a Certificate of Inheritance (Erbschein) to access bank accounts and transfer ownership of real estate. Greek heirs must provide death certificates, family documentation, and testament copies with official translations. Communities of heirs (Erbengemeinschaft) under German law create joint ownership, requiring unanimous consent for major decisions until a formal distribution occurs, which often creates practical difficulties when heirs reside in different countries with varying interests regarding property retention versus sale.

German inheritance tax allowances range from €500,000 for spouses to €20,000 for distant relatives, with rates increasing based on the estate value and the distance of the relationship. Real estate may qualify for exemptions when serving as the heir’s primary residence for at least ten years. Greek inheritance tax follows different structures, requiring coordination to minimize the overall tax burden. Strategic planning through lifetime gifts enables families to utilize German gift tax allowances, which reset every ten years, allowing for tax-efficient transfers over time.

Greek individuals and businesses can invest freely in German real estate, benefiting from EU membership that eliminates restrictions on foreign ownership. However, German property transactions require compliance with specific legal requirements that differ from Greek property systems. All German property purchases require notarial completion (notarielle Beurkundung) before a certified German notary and subsequent land registry registration (Grundbucheintragung), resulting in different procedural requirements compared to Greek property transactions.

Essential requirements include property transfer tax (Grunderwerbsteuer), ranging from 3.5% to 6.5% depending on the federal state, thorough due diligence examining the title and encumbrances, compliance with local building restrictions (Bebauungsplan), and understanding pre-emption rights (Vorkaufsrecht), which may give third parties priority purchase rights. Greek investors should note that German rental law provides substantial tenant protections, which can affect investment property returns, including rent control provisions in designated areas and strict termination restrictions.

Ongoing ownership obligations include German property tax (Grundsteuer), income tax on rental income when applicable, and compliance with local authority requirements. We guide Greek investors through the complete acquisition process, including due diligence and ensuring ongoing compliance with German property law obligations.

German companies and individuals can acquire Greek property, although the procedures differ from those in Germany. Through our network of partner law firms in Greece, we coordinate property transactions for German clients seeking Greek real estate investments. Due diligence requirements, registration procedures, and tax obligations vary from German practice, requiring coordination with local Greek counsel to ensure proper transaction structuring and compliance.

Property inheritance spanning both countries requires coordination between the German and Greek legal systems, as real property typically follows the law of the country where it is located. This creates estate planning complexity for families with properties in both Germany and Greece, requiring careful succession planning to ensure effective wealth transfer and tax optimization across both jurisdictions.