In recent years, Greece has seen a growing number of cases in which individuals are appointed as directors or legal representatives of companies — sometimes without their knowledge and, in other instances, with their formal consent but without a full understanding of the legal consequences associated with such appointments. Under Greek law, a company's director and legal representative may incur personal civil and criminal liability for improper management, violations of appl

The concept of a “tax resident of Greece” defines the category of individuals who are obliged to pay taxes within the territory of the Hellenic Republic, as well as the rules for taxing their income derived from sources both within the country and abroad. This status is of crucial importance for individuals who reside permanently in Greece or conduct economic activities on its territory and abroad, and it determines their tax obligations in accordance with Greek tax law.