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Legal representative of a legal entity Procedure

• The most recent codified Articles of Association and all subsequent decisions amending it, accompanied by a certificate of entry in the General Commercial Register.
• If the Articles of Association have never been codified into one text, then the notarial deed of incorporation (Articles of Association) and any decisions amending it must be submitted along with a certificate of entry in the General Commercial Register or a certificate from the notary public who prepared it, who was acting as the One-Stop-Shop in the case of the initial deed of incorporation.
• Any decision of the Meeting of Partners to appoint a company’s administrator, accompanied by the certificate of entry in the General Commercial Register.
• A recent general certificate from the competent department of the General Commercial Register (concerning the fact that the company has not been wound up, amendments to its Articles of Association, etc.). If the Articles of Association were codified into a single text before the General Commercial Register became operational, a certificate from the competent Court of First Instance may be requested after legal due diligence is carried out.

• The most recent codified Articles of Association and all subsequent amendments to that document. Any amendments made within the three years prior to the legalisation documents being submitted to doValue Greece must also be submitted, along with a certificate of entry in the General Commercial Register.
  If the Articles of Association have never been codified into a single text, then the initial deed of incorporation and any amendments to it must be submitted along with a certificate of entry in the General Commercial Register or a certificate from the competent One-Stop-Shop service, in the case of the initial deed of incorporation.
• A recent general certificate from the competent department of the General Commercial Register (concerning the fact that the company has not been wound up, amendments to its Articles of Association, etc.). In cases where the Articles of Association were codified into a single text before the General Commercial Register became operational, a certificate from the competent Court of First Instance may be requested after legal due diligence is carried out.
• If legal entities participate in the partnership, legalisation documents relating to them must also be submitted.

Where one of the partners has died within the five years since the legalisation documents for a legal entity were submitted to doValue Greece, the legalisation documents for that partner’s heirs must be submitted, namely:

• an official death certificate,
• a next-of-kin certificate,
• a certificate that probate has not been granted for any will (in the case of intestate succession),
• a non-repudiation of inheritance certificate,
• a certificate of non-infringement of inheritance rights,
• in the case of inheritance under a will, a copy of the will along with the probate report as well as a certificate that no other will has been granted probate,
• or instead of all the above, an inheritance certificate and a certificate that the inheritance certificate has not been revoked.

If the death occurred more than five years since the legalisation documents for a legal entity were submitted to doValue Greece, it is sufficient for a certificate that the inheritance rights of the deceased partner have not been contested to be submitted.

• The most recent codified Articles of Association as well as all subsequent amending decisions. Along with them, any amendments made within the three years prior to the legalisation documents for the legal entity being submitted to doValue Greece must also be submitted, along with a certificate of entry in the General Commercial Register.
  If the Articles of Association have never been codified into a single text, then the initial deed of incorporation and any amendments to it must be submitted along with a certificate of entry in the General Commercial Register or a certificate from the competent One-Stop-Shop service, in the case of the initial deed of incorporation.
• A recent general certificate from the competent department of the General Commercial Register (concerning the fact that the company has not been wound up, amendments to its Articles of Association, etc.).
• If legal entities participate in the partnership, legalisation documents relating to them must also be submitted.

• The Company's Articles of Association bearing a stamp indicating entry in the Register of Shipping Companies.
• Any amendments made to the Articles of Association bearing a stamp indicating entry in the Register of Shipping Companies.
• Minutes of the General Meeting on election of members of the current Board of Directors bearing a stamp indicating entry in the Register of Shipping Companies.
• Minutes of the current Board of Directors on its official establishment and appointment of the persons who, by affixing their signature, are empowered to bind the company (Powers of representation) bearing a stamp indicating entry in the Register of Shipping Companies.
• A recent certificate from the Register of Shipping Companies on entries made by the company and on its powers of representation.

• Government Gazette issue on publication of the Presidential Decree which approved the establishment of the Foundation and its bylaws.
• Government Gazette issue on the publication of any amendments to the Foundation's bylaws.
• A full set of documents on the election or appointment of the management body (Board of Directors, Management Board, etc.) and its official establishment.
• Minutes from the management body on the type of transactions with doValue Greece and designation of the persons who, by affixing their signature, are empowered to bind the Foundation in its dealings with doValue Greece, if applicable.

In the case of public benefit foundations governed by Law 4182/2013, it is likely that additional documents will be requested after the dossier is checked by the Legal Department.

• Government Gazette issue on publication of the legal entity’s constitutive deed (law, ministerial decision, etc.).
• Government Gazette issue on publication of any amendments to the constitutive deed.
• Government Gazette issue on the decision appointing the management body of the legal entity.
• Minutes of the management body on the type of transactions with doValue Greece and designation of the persons who, by affixing their signature, are empowered to bind the legal entity in its dealings with doValue Greece. (If the Articles of Association specify the method of representation, the legal entity is not obliged to submit a specific decision).

• Report on the appointment of the Mayor and Municipal Councillors to their post.
• Minutes of the Municipal Council on the election of the President, Vice-President and Secretary of the Municipal Council, bearing the Online Publication Number used for the purposes of the Diavgeia/Transparency Programme (Law 3861/2010).
• A decision of the Municipal Council setting out the type of transactions and the persons who will enter into those transactions.

• Report on the appointment of the Regional Governor, Deputy Regional Governor and Regional Councillors to their posts.
• Minutes of the Regional Council on election of its president, etc. bearing the Online Publication Number used for the purposes of the Diavgeia/Transparency Programme (Law 3861/2010).
• A decision of the Regional Council setting out the type of transactions entered into by the Region (and individual Regional Unit(s), if applicable) with doValue Greece and the persons who will enter into those transactions.
• The Internal Bylaws on the Organisational Structure and Operation of the Region, if applicable.

• Government Gazette issue on publication of the document incorporating the municipal enterprise (Articles of Association).
• Minutes of the Municipal Council appointing the Company's Board of Directors bearing the Online Publication Number used for the purposes of the Diavgeia/Transparency Programme (Law 3861/2010).
• Special minutes of the Enterprise's Board of Directors on the type of transactions with doValue Greece and the appointment of the person who, by affixing their signature, are empowered to bind the Enterprise in its dealings with doValue Greece.

• Government Gazette issue on publication of notice of establishment of the School Board.
• A decision (minutes) of the Municipal Council appointing the directors on the School Board bearing the Online Publication Number used for the purposes of the Diavgeia/Transparency Programme (Law 3861/2010).
• Decision (minutes) of the Directors on the School Board granting authorisation to receive information about the debts of the School Board and any individual schools, if appropriate, from doValue Greece.

• Current Articles of Association with the seal of the competent Court indicating the number of the court judgement approving the latest amendment and the entry number.
• Minutes of the General Meeting/Returning Committee on election of members of the Board of Directors. If elections are conducted by the Returning Committee, an additional extract from the decision of the General Meeting on election of members of the Returning Committee must also be submitted.
• Minutes of the Board of Directors on its official establishment.
• Minutes of the Board of Directors setting out the persons who can bind the Association by affixing their signature. (If the Articles of Association specify the method of representation, the Association is not obliged to submit a specific decision).
• A certificate from the competent Court of First Instance that the validity of the elections has not been contested.
• A recent certificate from the competent Court of First Instance that the Association has been entered in the relevant registers.

• The Cooperative's Articles of Association, as in force today, with a General Commercial Register certificate demonstrating that they have been entered in the Register.
• Minutes of the General Meeting on election of members of the Board of Directors.
• Minutes of the Board of Directors on its official establishment.
• Minutes of the Board of Directors setting out the persons who can bind the Cooperative by affixing their signature. (If the Articles of Association specify the method of representation, the Cooperative is not obliged to submit a specific decision).
• A certificate from the Court of First Instance that the validity of the elections has not been contested.
• A recent General Commercial Register certificate on changes.

• The Cooperative's Articles of Association, as in force today, with a certificate from the registrar of the competent Court of the Peace that the Articles have been entered in the relevant registers.
• Minutes of the General Meeting on election of members of the Board of Directors.
• Minutes of the Board of Directors on its official establishment.
• Minutes of the Board of Directors setting out the persons who can bind the Cooperative by affixing their signature. (If the Articles of Association specify the method of representation, the Cooperative is not obliged to submit a specific decision).
• A certificate from the Court of the Peace that the validity of the elections has not been contested.
• A recent certificate from the competent Court of the Peace on the changes made.
• A certificate from the National Register of Agricultural Cooperatives and other Collective Bodies that the Cooperative has been entered in the Register.

• An attested copy of the constitution and a copy of the founding declaration from the Hellenic Supreme Court Public Prosecutor's Office (Article 29(1) of Law 3023/2002 as amended and in force).
• A written statement from the chairman or governing committee of the political party or coalition of parties appointing the bodies and members responsible for managing their finances with special reference to the ability to take cognisance of and provide detailed information about the debts of the political party or coalition of parties from Loan and Credit Claim Management Companies/Banks (Article 15 of Law 3023/2002 as amended and in force).

• The most recent codified Articles of Association and all subsequent amendments thereto. Any amendments made within the three years prior to the legalisation documents being submitted to doValue Greece must be submitted along with the Articles of Association, as well as the certificate of entry in the Court of First Instance registers/General Commercial Register, where publicity requirements apply to the association.
  If the Articles of Association have never been codified into a single text, then the initial deed of incorporation and any amendments to it must be submitted along with a certificate of entry in the Court of First Instance registers/General Commercial Register or a certificate from the competent One-Stop-Shop in the case of the initial deed of incorporation (where publicity requirements apply to the association).
• A recent certificate from the Court of First Instance about changes / General Certificate from the General Commercial Register that the company has not been wound up, about amendments to its Articles of Association, etc. where publicity requirements apply to the association.

Where the Articles of Association provide for the existence of a Board of Directors, the following documents will also be requested:

• Minutes of the meeting of partners on election of members to the Board of Directors.
• Minutes of the Board of Directors on its official establishment and designation of the persons who are empowered to bind the company by affixing their signature. (If the Articles of Association specify the method of representation, the legal entity is not obliged to submit a specific decision).

• The Articles of Association and any amendments thereto showing the seal of registration affixed by the relevant tax office and, where publicity requirements apply to the joint venture, by means of a certificate from the General Commercial Register that those documents have been entered in the Register.
• A recent general certificate issued by the General Commercial Register on non-winding up, amendments to the Articles of Association, etc. where publicity requirements apply to the joint venture.
• Where publicity requirements do not apply to the joint venture, a declaration signed by all members confirming that no other amendments have been made to the Articles of Association must be submitted.
• If the joint venture consists of other legal entities, the legalisation documents for the legal entities in the joint venture are also required.

Building management is subject to sui generis tax obligations; although there is no legal personality, there is a tax number.

Legalisation documents required

• A copy of the building's joint owner regulations (contained in the deed establishing horizontal/vertical properties or in a separate notarial deed).
• Minutes of the meeting of joint owners on election of the current building manager and, optionally, granting of authorisation to the building manager for communication purposes, to obtain information about debts relating to building management and about transactions with doValue Greece.
• A certificate from the tax office on the commencement of building management operations.

If building management has been assigned to a property management company, the following documents must also be submitted:

• Minutes of the meeting of joint owners assigning management of the building to a property management company (the Company).
• Contract assigning management of the building (service agreement/work agreement/mandate agreement) to the Company.
• Legalisation documents for the Company, including specific minutes on the Company’s powers of representation to manage the building, if applicable.

• A ship registration decision which shows that the ship has been entered in the Greek Registers of Ships.
• A ship licence issued by the Ministry of Mercantile Marine.
• A private agreement establishing joint ship ownership, stamped by the local tax office.

NB: Where at the time the joint ship ownership agreement was drawn up no such document had been prepared, a more recent document from the joint ship owners addressed to doValue Greece and notifying the particulars of the joint ship ownership (ship particulars, representation) will be accepted.

• A registration document showing the appointment of the manager of the joint ship ownership in the register. [This is required for joint ship ownership under Law 3816/1958 in the following cases: (1) the manager is not a member of the joint ship ownership and (2) management is carried out by one or more persons but not all of them jointly by the joint ship owners.]

Holy Metropolises (Law 590/1977 read in conjunction with Church Regulation No 263/2014) (bodies governed by public law)

• Government Gazette issue concerning the publication of the Presidential Decree on the recognition and status of the elected Metropolitan (Article 26(1) of Law 590/1977).
• Decision of the Metropolitan Council granting authorisation to a specific person for communication purposes, to obtain information about the debts of the Holy Metropolis and its transactions with doValue Greece.

Parish churches (Articles 36 and 37 of Law 590/1977 read in conjunction with Church Regulation No 8/1979 and Church Regulation 263/2014)

• Decisions of the Metropolitan and Metropolitan Council appointing the parish priest and members of the Parish Ecclesiastical Council or a certificate from the local Metropolis on the line-up of the Parish Ecclesiastical Council (Article 7(1) of Church Regulation No 8/1979 read in conjunction with Article 5(2)(a) of Church Regulation 263/2014).
• Minutes of the Parish Ecclesiastical Council on its official establishment, approved by the Metropolitan Council (Article 8(1) of Church Regulation No 8/1979) and granting of authorisation to a specific person for communication purposes, to obtain information about the debts of the Church and transactions with doValue Greece.

NB: These points only apply to parish churches. In addition to the parish churches (including chapels and country churches which are under those parish churches in administrative terms), Church Regulation No 8/1979 also recognised three other types of churches: pilgrimage churches or those supporting public benefit purposes and foundations of the Church, privately owned churches and cemetery churches. Special provisions of those Regulations apply to such types of churches.

• An attested copy of the Monastery's charter (Article 39(4) of Law 590/1977).
• Decision electing or appointing an abbot and the monastery’s governing body (Article 39(5) of Law 590/1977).
• Decision of the monastery’s governing body on the type of transactions with doValue Greece and appointment of a representative.

NB: The legalisation documents referred to above apply to ecclesiastical legal entities which form part of the Church of Greece. In the case of ecclesiastical legal entities which fall under another ecclesiastical regime (the Church of Crete, the self-governing region of Mt. Athos and the Dodecanese) regard must be had to the special legislation governing each of the said ecclesiastical regimes.

In addition to the documents cited below for each type of company, a Certificate on Submission of a Beneficial Owner Declaration (Articles 20-21 of Law 4557/2018) from the Central Register of Beneficial Owners must also be submitted for all types of companies. It is not necessary to submit the Controlling Persons (Beneficial Owners) Declaration in cases (a) of state-owned companies and (b) companies lawfully listed on a regulated market.

• Attested Articles of Association as in force (and bylaws if applicable).
• A certificate from the competent authority (e.g. Chamber at the company's seat, Consulate in Greece, etc.) in relation to the founding, the status of the company, the Board of Directors, etc. (known as a “certificate of good standing”).
• Decision of the Board of Directors or other valid document concerning signatories authorised to enter into transactions with doValue Greece.

Companies whose registered offices are in the UK, Cyprus, Liberia, Panama and Malta are required to submit detailed legalisation documents which must also be originals or attested copies.

UK

• Memorandum and Articles of Association duly stamped by the competent authority.
• Certificate of Incorporation.
• Full company search issued by the Companies’ House in relation to the founding, the status of the company, the Board of Directors etc.
• Board of Directors decision, or other valid document regarding the signatories authorised to enter into transactions with doValue Greece.
• Entity Tax Residency Certification form.
• Controlling Person Tax Residency Certification form.

Cyprus

• Memorandum and Articles of Association (and amendments if any) duly stamped by the competent authority.
• Certificate of Incorporation of the Cypriot Company Registrar.
• Certificates from the Cypriot Companies Registrar as to the current Shareholders and Directors of the company.
• Trust deed(s) between Beneficial Owner(s) and the registered shareholder(s) acting as nominee (shareholders) (if any), either original or certified copies thereof.
• Certificate from the Cypriot Company Registrar in relation to the founding, the status of the company, the Board of Directors, etc. (known as a “certificate of good standing”).
• Board of Directors decision, or other valid document regarding the signatories authorised to enter into transactions with doValue Greece.
• Entity Tax Residency Certification form.
• Controlling Person Tax Residency Certification form.

Liberia

• Articles of Incorporation filed in the Liberian Ministry of Foreign Affairs.
• Transfer of Subscription (if any).
• Minutes of the Organisational meeting of the Transferees for the appointment of members of the Board of Directors.
• Minutes of the first meeting of the Board of Directors (nomination of Directors, corporate seal etc.) and the minutes of all meetings appointing new members of the Board of Directors.
• Bylaws (if any).
• Certificate from competent authority (i.e. Chamber at the company’s seat, Consulate in Greece, etc.) in relation to the founding, the status of the company, the Board of Directors, etc. (known as a “certificate of good standing”).
• Board of Directors decision, or other valid document regarding the signatories authorised to enter into transactions with doValue Greece.
• Certificate of Incorporation if the Company has been incorporated after April 1997.
• Entity Tax Residency Certification form.
• Controlling Person Tax Residency Certification form.

Panama

• Articles of Incorporation (and amendments, if any) filed in the Panamanian Registry.
• Bylaws (if any).
• Certificate from competent authority (i.e. Chamber at the company’s seat, Consulate in Greece etc.) in relation to the founding, the status of the company, the Board of Directors, etc. (known as a “certificate of good standing”).
• Board of Directors decision, or other valid document regarding the signatories authorised to enter into transactions with doValue Greece.
• Entity Tax Residency Certification form.
• Controlling Person Tax Residency Certification form.

Malta

• Memorandum and Articles of Association and any amendments duly stamped by the competent authority.
• Certificate from the Ministry of Trade of Malta in relation to the founding, the status of the company, the shareholders and the Board of Directors (known as a “certificate of good standing”).
• Board of Directors decision, or other valid document regarding the signatories authorised to enter into transactions with doValue Greece.
• Entity Tax Residency Certification form.
• Controlling Person Tax Residency Certification form.

Marshall Islands

• Articles of Incorporation filed with the Registrar of Companies.
• Consent of Incorporator for the appointment of the first Director(s) of the Company.
• Minutes of the first meeting of the Board of Directors (nomination of Directors, corporate seal, etc.) and the minutes of all meetings appointing new members to the Board of Directors.
• Entity Tax Residency Certification form.
• Controlling Person Tax Residency Certification form.

Cayman Islands

• Memorandum and Articles of Incorporation filed with the Registrar of Companies.
• Appointment of the first Director(s) of the Company by the Subscriber.
• Minutes of the first meeting of the Board of Directors (nomination of Directors, corporate seal, etc.) and the minutes of all meetings appointing new members of the Board of Directors.
• Bylaws (if any).
• Certificate from the Registrar of Companies in relation to the founding, the status of the company, the Board of Directors, etc. (known as a “certificate of good standing”).
• Board of Directors decision, or other valid document regarding the signatories authorised to enter into transactions with doValue Greece.
• Entity Tax Residency Certification form.
• Controlling Person Tax Residency Certification form.

British Virgin Islands

• Memorandum and Articles of Incorporation filed with the Registrar of Companies.
• Appointment of the first Director(s) of the Company by the Subscriber.
• Minutes of the first meeting of the Board of Directors (nomination of Directors, corporate seal etc.) and the minutes of all meetings appointing new members of the Board of Directors.
• Bylaws (if any).
• Certificate from the Registrar of Companies in relation to the founding, the status of the company, the Board of Directors, etc. (known as a “certificate of good standing”).
• Board of Directors decision, or other valid document regarding the signatories authorised to enter into transactions with doValue Greece.
• Entity Tax Residency Certification form.
• Controlling Person Tax Residency Certification form.

In addition to the above documents for each type of company, a notice of entry in the General Commercial Register must be submitted which includes the particulars of the branch with a special reference to its legal representative, and a power of attorney appointing a representative of the Company in Greece.

• An official death certificate.
• An inheritance certificate (issued by the competent Justice of the Peace) and a certificate that such inheritance certificate has not been revoked (if that document exists, the following documents need not be requested).
• A certificate from the competent court – and in all other cases from the Athens Court of First Instance – that no will/other will has been granted probate, if available.
• The will and the probate report from the competent court.
• A family status / next-of-kin certificate.
• A certificate from the competent court that the inheritance right has not been contested.
• A certificate of non-repudiation of the inheritance / copy of the declaration of repudiation of the inheritance.

These certificates must bear a date within the month prior to the date of submission of the documents to doValue Greece.