PUBLICATIONS

1 The general Criminal Code provisions The Criminal Code describes, in article 337 par. 4, sexual harassment in the workplace as an offense, which stipulates that: “Whoever makes sexual gestures or makes proposals for sexual intercourse to a person who depends on him for work or takes advantage of the position of a person who...

The GDPR profiling provisions According to recital 24 of the GDPR (General Data Protection Regulation – Regulation  (EU) 2016/679) introduction, “In order to determine whether a processing activity can be considered to monitor the behaviour of data subjects, it should be ascertained whether natural persons are tracked on the internet including potential subsequent use of...

Introduction In Greece, the working days of the week are six according to the law, where the five-day period has not already been implemented. The 7th day, usually Sunday, is a mandatory day of weekly rest. Sunday is considered the period that starts from 24:00 on Saturday and ends at 24:00 on Sunday (weekly rest)...

A new law was submitted to Parliament by the Ministries of Immigration and Asylum and Citizen Protection and it aims to attract digital nomads – people who work by means of technology – regardless of their location. The specific terms are addressed to third country citizens (self-employed or employees) who will work remotely using information...

Law 4808/2021 introduced many important changes in individual employment relationships. The aim of our report is to present briefly the most important ons, as they follow: 1. A digital employment card is introduced with which the work of each employee will be monitored and recorded in real time (hours, overtime, etc.). 2. The SEPE (current...

The Ministry of Immigration and Asylum introduces the Digital Nomad Visa with an amendment to par. 1 of article 18 of law 4251/2014 (amendment of the immigration code) allowing residence in Greece for the purpose of providing teleworking exclusively abroad. It should be noted that this article 18 of Law 4251/2014 generally refers to the...

The Greek government is in the process of reforming its employment legislation. To this direction, a draft law has been presented which involves very important amendments. The scope of the present is to present these. As soon as the new law is ratified, an update shall be provided to the present. Arranging working time The...

The recent Law 4758/2020 established tax incentives to attract foreign employees and the self-employed individuals from abroad, as well as Greeks who left the country during the financial crisis, to transfer their tax residence and work in Greece. The recent issuance of the Joint Ministerial Decision (JMD 1087 / 15.4.2021, Government Gazette BD 1691) that...

During the last recent years the Greek government has adopted various investment incentives. The mere scope of these initiatives is to attract various categories of legal entities and individuals as well as to facilitate entrepreneurship. The purpose of the present is to provide a brief overview of some of these initiatives under the light of...

Based on the article 40 par. 1 of Law 4758/2020 (Government Gazette A242 / 04.12.2020), the article 5C was added to the Income Tax Code. This article establishes tax incentives for individuals who will transfer their tax residence in Greece. Specifically, there is an exemption from income tax and from the special solidarity contribution for...