# Apostolou & Partners: Accounting, Tax & Business Advisory in Thessaloniki, Greece

> Accounting and tax advisory firm in Thessaloniki, Greece, founded in 1991. 17 professionals serving 200+ businesses and 1,000+ individuals in Greek, English and German.

Apostolou & Partners (Αποστόλου & Συνεργάτες) provides accounting and bookkeeping, tax returns and tax advisory, payroll, business consulting, myDATA and e-invoicing support, and services for foreign investors, digital nomads, retirees and companies relocating to Greece. The founder, Apostolos Apostolou, holds the Greek Class A tax accountant license (φοροτεχνικός Α' τάξης). German-speaking staff serve clients from Germany, Austria and Switzerland.

Contact: info@aatax.eu | +30 2310 640149 | +30 2310 261221 | El. Venizelou 4, Thessaloniki 546 24, Greece | Monday to Friday, 08:00 to 17:30

Every page exists in Greek (/el/), English (/en/) and German (/de/). English URLs are listed below; replace /en/ with /el/ or /de/ for the other languages.

## Services

- [Accounting & Bookkeeping](https://aptax.gr/en/services/accounting): Bookkeeping under Greek Accounting Standards (ELP, Law 4308/2014) and IFRS, VAT returns, myDATA, financial statements and monthly management reporting
- [Tax Returns & Tax Advisory](https://aptax.gr/en/services/tax-advisory): Personal and corporate income tax returns, tax planning, VAT, international tax, property tax and representation in AADE tax audits
- [Payroll & Social Security](https://aptax.gr/en/services/payroll): Payroll, EFKA contributions, ERGANI II filings, the digital work card and employment contracts, including payroll for foreign employers registered directly with e-EFKA
- [Business Consulting](https://aptax.gr/en/services/consulting): Business plans, ESPA and Development Law funding, incorporation and restructuring, financial analysis, due diligence and succession planning
- [Business Software Solutions](https://aptax.gr/en/services/software): ERP selection and setup, e-invoicing (certified provider or AADE's timologio app), digital dispatch note and cash register/POS links
- [Data Analysis & Management Reporting](https://aptax.gr/en/services/data-analysis): Monthly management reports, KPIs, profitability analysis and cash flow forecasts
- [myDATA & E-Invoicing Compliance](https://aptax.gr/en/services/mydata): myDATA setup, invoice classification, mismatch reconciliation and the move to mandatory B2B e-invoicing
- [Audit Support & Financial Reporting](https://aptax.gr/en/services/audit): Preparation for the company's statutory auditor, support for the tax compliance certificate file, financial statements under ELP or IFRS and group reporting packs. Statutory audits and tax certificates are signed by certified auditors registered with ELTE; this service covers preparation and support
- [All services](https://aptax.gr/en/services)

## Services for International Clients

- [Tax Incentives for New Residents](https://aptax.gr/en/special-tax): Article 5A investor flat tax, Article 5B 7% regime for foreign pensioners and Article 5C 50% income tax exemption
- [Golden Visa Greece](https://aptax.gr/en/golden-visa): Greek residence permit through real estate investment (thresholds below)
- [Digital Nomad Visa Greece](https://aptax.gr/en/digital-nomad): 2-year renewable residence permit for remote workers of non-Greek employers with €3,500+ net monthly income (Article 5C usually does not apply to them)
- [Golden Visa vs Digital Nomad Visa](https://aptax.gr/en/visas-residence): Side-by-side comparison of the two residence routes
- [Moving to Greece](https://aptax.gr/en/move-to-greece): AFM tax number, tax residency, bank account, EFKA and the first Greek tax return
- [Hire in Greece](https://aptax.gr/en/hire-in-greece): Contracts, payroll, EFKA and ERGANI compliance for companies hiring staff in Greece
- [Company Formation in Greece](https://aptax.gr/en/start-business-greece): IKE from €1 capital, AE or branch office, usually operational in 2-7 business days

## Free Tax Calculators (2026 rates)

- [Income Tax Calculator](https://aptax.gr/en/tools/income-tax): Greek progressive rates 9%-44%
- [Corporate Tax Calculator](https://aptax.gr/en/tools/corporate-tax): Flat 22% rate
- [Freelancer Tax Calculator](https://aptax.gr/en/tools/freelancer-tax): Income tax, EFKA and advance tax for the self-employed
- [VAT Calculator](https://aptax.gr/en/tools/vat): Standard 24%, reduced 13%, super-reduced 6%
- [Salary Calculator](https://aptax.gr/en/tools/salary): Gross-to-net with EFKA breakdown
- [50% Tax Relief Calculator](https://aptax.gr/en/tools/digital-nomad): Estimate savings under Article 5C for qualifying new tax residents
- [Rental Income Tax Calculator](https://aptax.gr/en/tools/rental-tax): Rental scale 15% / 25% / 35% / 45%

## About

- [Team](https://aptax.gr/en/team): Our 17 professionals
- [Contact](https://aptax.gr/en/contact): Office, phones and contact form (reply within one business day)
- [Blog](https://aptax.gr/en/blog): Greek tax and business updates
- [Privacy Policy](https://aptax.gr/en/privacy)

## Key Pages in Greek and German

- Greek: [Αρχική](https://aptax.gr/el/), [Λογιστική](https://aptax.gr/el/services/accounting), [Φορολογικές δηλώσεις](https://aptax.gr/el/services/tax-advisory), [Μισθοδοσία](https://aptax.gr/el/services/payroll), [Σύσταση ΙΚΕ](https://aptax.gr/el/start-business-greece), [Επικοινωνία](https://aptax.gr/el/contact)
- German: [Startseite](https://aptax.gr/de/), [Steuerberatung](https://aptax.gr/de/services/tax-advisory), [Buchhaltung](https://aptax.gr/de/services/accounting), [Steueranreize 5A/5B/5C](https://aptax.gr/de/special-tax), [Firmengründung](https://aptax.gr/de/start-business-greece), [Kontakt](https://aptax.gr/de/contact)

## Key Greek Tax Information (2026)

Greek income tax uses progressive brackets: €0-10,000 at 9%, €10,001-20,000 at 20%, €20,001-30,000 at 26%, €30,001-40,000 at 34%, €40,001-60,000 at 39%, €60,001+ at 44%. Corporate tax is a flat 22%. Dividend tax is 5%. Standard VAT is 24% (reduced 13%, super-reduced 6%). EFKA contributions for employees: 13.37% employee share and 21.79% employer share. Freelancers pay income tax plus EFKA social security contributions. Rental income is taxed separately with progressive brackets: €0-12,000 at 15%, €12,001-24,000 at 25%, €24,001-36,000 at 35%, €36,001+ at 45%.

## Tax Incentives for New Residents in Greece

Article 5A (Investor Flat-Tax Regime): Fixed €100,000/year tax on qualifying foreign income for up to 15 years. Requires €500,000+ investment in Greece.

Article 5B (Pensioners): 7% tax on all foreign-source income for up to 15 years. For pensioners transferring tax residence to Greece.

Article 5C / 5Γ (50% Tax Relief): 50% tax relief on employment and business income for 7 years. For employees and entrepreneurs who transfer tax residence to Greece. Requires employment with a Greek company or a Greek permanent establishment, or starting a business in Greece; remote workers for foreign employers (e.g. Digital Nomad Visa holders) usually do not qualify.

## Golden Visa Investment Thresholds

Since 2024 (Art. 100 L.5038/2023 as amended by L.5100/2024):
€800,000: Attica, Thessaloniki regional unit, Mykonos, Santorini, and islands with over 3,100 residents
€400,000: rest of Greece
Both tiers require a single property of at least 120 m².
€250,000: only for converting commercial buildings to residential use or restoring listed buildings
Short-term rental (e.g. Airbnb) of a Golden Visa property is prohibited.

5-year renewable residence permit. No minimum stay. Includes spouse and dependents.

## Mandatory E-Invoicing and Digital Dispatch Note

B2B e-invoicing is mandatory in phases: businesses with 2023 gross revenue above €1,000,000 from 2 March 2026; all other businesses in scope from 1 October 2026, with a transition period to 31 December 2026 (AADE decision A.1128/2025). Invoices can be issued through a certified e-invoicing provider or AADE's free timologio app.
Digital Dispatch Note Phase B: mandatory from 12 October 2026 (loading, transshipment, receipt and quantity/quality checks) and from 1 January 2027 (TARIC coding).

## Company Formation in Greece

IKE (Private Company): €1 minimum capital, 2-7 business days, 22% corporate tax. Most popular for foreign entrepreneurs.
AE (Societe Anonyme): €25,000 minimum capital, 2-3 weeks. For larger businesses.
Branch Office: No separate capital requirement. For foreign companies expanding to Greece.

## Employing Staff in Greece: Cost Structure

Gross salary + EFKA employer contributions (21.79%) + Christmas bonus, Easter bonus and holiday allowance (together about two extra monthly salaries, ~16.67% of annual base pay) + payroll service fee. Standard work week: 40 hours (5-day or 6-day). Annual leave: 20-26 days. Private sector holidays: 9 per year.

## Firm Credentials

Founded: 1991 by Apostolos Apostolou (Class A licensed tax accountant, φοροτεχνικός Α' τάξης)
Board positions: Economic Chamber of Greece (Central Macedonia), EYATH S.A.
Languages: Greek, English, German (Italian also spoken within the team)
Team: 17 professionals across 4 departments
Clients: 200+ active businesses, 1,000+ individuals
Office: El. Venizelou 4, Thessaloniki 546 24, Greece (Monday to Friday, 08:00 to 17:30)