Special Purpose Vehicle Holding Structure in Greece
Find an accountant in Greece to review the ownership route, legal form, tax position, dividend flow, VAT exposure, UBO file, accounting obligations and ongoing substance requirements of a Greek SPV or holding structure. N.KOLYDAS I.K.E. supports foreign investors, parent companies, joint ventures, property projects and international advisors.
Find an Accountant for a Greek SPV or Holding Structure
A special-purpose structure should begin with the commercial objective, not with a tax assumption. The correct route depends on the asset, investors, ownership chain, financing, governance, expected income, VAT position, substance and exit plan.
Structure Assessment
Review the objective, investors, asset, activity, financing and possible Greek routes.
Greek SPV Formation
Coordinate a Greek company route where a separate project or asset vehicle is appropriate.
Holding / Subsidiary Route
Review a Greek subsidiary owned by a foreign parent or holding company.
Tax & Dividend Review
Review corporate tax, withholding, exemptions, treaty access and anti-abuse conditions.
UBO / AML / KYC File
Map ownership, beneficial owners, corporate documents and bank onboarding requirements.
Ongoing Compliance
Accounting, VAT, myDATA, annual tax, financial statements and recurring support.
Why Investors Consider a Greek SPV
A separate Greek vehicle may help organise ownership, isolate a project or asset, support joint-venture governance, prepare financing, create a local compliance file and make future reporting easier. The structure must still have a commercial rationale and appropriate substance.
Read the SPV GuideAsset Ring-Fencing
Separate a project or property from other activities.
Ownership Clarity
Define shareholders, rights and beneficial ownership.
Joint Venture
Organise governance and investor participation.
Financing File
Prepare a dedicated company and banking route.
Reporting
Maintain project-level books and compliance records.
Exit Planning
Review asset sale, share sale and distribution routes.
Find the Right Vehicle Before You Form the SPV
The term SPV describes a purpose, not one mandatory Greek legal form. Depending on the project, investors and governance requirements, the review may compare a Greek IKE, an AE, a subsidiary, direct ownership or another staged route.
We review ownership, management, financing, tax, VAT, transfer-pricing exposure, substance, accounting and exit requirements before implementation.
Submit Your StructureIdentify the Starting Structure Review
Select the investment purpose, parent jurisdiction and expected activity. The result is an orientation route, not a legal or tax conclusion.
How We Structure a Greek SPV or Holding Review
A controlled workflow helps investors understand ownership, documents, tax decisions and ongoing obligations before formation.
Commercial Objective
Identify the asset, project, investors, return model and exit plan.
Ownership Map
Review parent jurisdiction, shareholders, UBOs and governance.
Tax & VAT Review
Map corporate tax, distributions, VAT, treaties and anti-abuse points.
Vehicle Selection
Compare IKE, AE, subsidiary, direct or staged routes.
Formation & Banking
Coordinate registration, AFM, UBO, KYC and accounting activation.
Ongoing Compliance
Operate books, VAT, myDATA, tax, financial statements and filings.
What You Need Before the Structure Review
The file depends on the investors, jurisdiction, asset, financing, governance and intended activity.
Ownership File
- Parent and investor details
- Ownership and UBO chart
- Directors and decision-making
- Corporate documents and authorisations
Project & Financial File
- Asset or project description
- Financing and capital plan
- Expected income and transactions
- Distribution and exit assumptions
SPV Ownership Data Flow
A structure becomes efficient when ownership, capital, assets, income and compliance move through one controlled file.
Creating the SPV Is Only the First Step
A Greek vehicle normally requires bookkeeping, tax returns, financial statements, UBO monitoring, VAT or myDATA where applicable, bank support, related-party documentation and evidence that the structure operates consistently with its commercial purpose.
Dividend, interest, financing, management-fee and related-party flows require case-specific review. Exemptions should never be assumed automatically.
Frequently Asked Questions
What is a Greek SPV?
An SPV is a company or vehicle formed for a defined commercial purpose, such as holding a property, project or participation. The appropriate Greek legal form requires case review.
Is an SPV automatically a holding company?
No. An SPV describes a limited purpose, while a holding company generally holds participations. A structure may have both characteristics, but the facts and activities matter.
Does a Greek holding structure automatically receive tax exemptions?
No. Any dividend, participation or withholding exemption depends on legal conditions, ownership, holding period, substance, anti-abuse rules and documentation.
Can a Greek IKE be used as an SPV?
An IKE may be considered for some private investment structures, but governance, capital, financing, investor and regulatory needs should be reviewed first.
Can the setup be coordinated remotely?
Many accounting and document steps can be coordinated remotely. Formation, banking, legalisation and signatures depend on the specific parties and procedures.
Do you support the SPV after formation?
Yes. Ongoing support can include accounting, VAT, myDATA, annual tax, financial statements, UBO and procedural follow-up.
Why Work With N.KOLYDAS I.K.E.
- 26 years of accounting and tax experience.
- Team of 13 accountants supporting Greek compliance.
- Experience with foreign-owned companies, subsidiaries and property structures.
- Ownership, UBO, AFM, VAT and accounting coordination.
- Remote onboarding for foreign investors and advisors.
- Legal cooperation for corporate and procedural implementation.
Review Your Greek SPV or Holding Structure
Send the ownership chain, asset or project, investor jurisdictions, financing plan and expected activity for an initial structure review.