The Private Capital Company (IKE) is a modern corporate form introduced into the Greek legal system with Law 4072/2012, aiming for flexibility, simplicity, and adaptability to business needs.
The continuous evolution of its regulatory framework, with significant amendments such as Law 4919/2022, necessitates the updated information of professionals engaged in its establishment, management, and tax treatment.
In this context, the Scientific Team of Astbooks announces the publication of the book "Code of Private Capital Company (IKE - Law 4072/2012)," which serves as a comprehensive and detailed manual for the legal, tax, and accounting management of IKE.
This new edition includes an article-by-article analysis of Law 4072/2012, as codified by Law 4872/2021, covering topics such as:
- Corporate capital (increase, decrease)
- Capital Concentration Tax (subject transactions, transactions considered as establishment and exempt, conversion of sole proprietorships into capital companies, exemptions and exceptions)
- Accounting handling of corporate capital coverage
- Application of documentation during establishment or capital increase
- Capital – Non-capital contributions
- Contributions in kind (valuation method)
- Accounting treatment of Property Transfer Tax
- Tax treatment of losses from the transfer of securities
- Articles of incorporation (content, amendment)
- Establishment procedure at the One-Stop-Shop (Law 4919/2022)
- Disclosure in GEMI under Law 4919/2022
- Management (responsibility of managers, recall)
- Financial statements (preparation, templates, auditing, disclosure)
- Reserves
- Distribution of profits (example)
- Company shares (transfers, seizure)
- Dissolution - Liquidation (opening and closing balance sheet)
Additionally, the Appendices include:
- A detailed example of preparing financial statements applying the Greek Accounting Standards (E.L.P) with year-end closing accounting entries.
- Practical IKE issues in a Q&A format.
This book is aimed at accountants, tax specialists, legal advisors, and entrepreneurs, providing a comprehensive tool for proper management and compliance with legislation.
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