IKE partners' resolution moving the seat to another municipality (Greece)

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The minutes by which the partners of a Greek private company (IKE) move its seat to another municipality and amend the article of the articles of association that names it: the new municipality and address, the right to use the premises, the article's new wording, the vote and authority to file with GEMI, the Greek business register. The amendment needs 2/3 of all shares and is decided at a meeting called on 8 days' notice, or without a meeting only if every partner signs. A new address in the same municipality needs no amendment unless the articles give the street and number.

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Common questions

Does an IKE have to amend its articles when it changes address within the same municipality?

Not if the articles name only the municipality as the seat, as they usually do. A new address in the same municipality is then declared to AADE, the Greek tax authority, and carried into the company's GEMI record without any partners' resolution. If the articles also give the street and number, even a move within the municipality needs an amendment. This document is for a move to another municipality, where the article on the seat always changes.

How many shares does it take to move an IKE's seat to another municipality?

At least two thirds of all the company's shares, not just of those present, because the move amends the articles (arts. 68(2) and 72(5) of Greek Law 4072/2012). The decision is taken at a meeting called on at least 8 days' notice, or without a meeting if every partner signs the minutes. Minutes without a meeting signed only by the majority are void (art. 74).

How is an IKE's move to another municipality registered with GEMI?

Online, on services.businessportal.gr, by the person the resolution authorises: the minutes and the consolidated articles are uploaded. The ministry also offers standard amendment deeds (Ministerial Decision 143195/2021), which are completed online only. The new seat is declared to AADE once the amendment is registered with GEMI, and if the new municipality falls under another tax office (DOY), the competent office changes too.

Can the partners of an IKE sign the minutes from different cities?

Yes. The PDF can be signed free on docs.gov.gr through its certification service for private agreements: one partner uploads it, names the others by their AFM (tax number), and each signs with their Taxisnet credentials. The certification has the force of a signature authenticated at a KEP (citizen service centre), but it is not a qualified electronic signature. If the articles allow it, signatures may also be replaced by an exchange of e-mails.