On 26 May 2022, Greece published Law No. 4935/2022 on incentives for business development through corporate transformations (reorganizations) and cooperation, which generally apply from the date of publication. The main incentive is an exemption from tax on 30% of the pre-tax profits of a new company resulting from a reorganization, provided that the following conditions are met:
- The average turnover in the last three years of all companies or sole proprietorships involved in the reorganizat…