Mergers and Acquisitions Lawyers in Greece

The Firm provides comprehensive legal support across the full spectrum of Mergers and Acquisitions (M&A) and corporate transformations.
Specifically, we undertake legal coverage in matters such as:

Company acquisitions (due diligence, MOU/LOI, negotiation and drafting of SPA agreements)

Structuring of the transaction’s tax, accounting, corporate, and regulatory aspects

Corporate transformations (mergers, demergers, conversions, etc.)

Drafting of shareholders’ agreements in the context of corporate transformations, acquisitions, and joint ventures.

Legal Support for Corporate Transactions and Investments

Why Choose Us

The Firm possesses specialized expertise in corporate and commercial law, with a focus on preventive legal strategy and multifaceted analysis of each matter.
Our collaborating lawyers also cover tax, accounting, and regulatory issues — elements that are crucial within the framework of corporate transformations.
Having long-standing experience in litigation, we are able to structure the contractual terms (whether acquisition or transformation agreements, etc.) in a legally and practically secure manner for our clients, addressing all potential issues that may arise in the future.

Services We Provide

1. Pre-Transaction Advisory

Design of the acquisition or transformation process, structured in the most tax-efficient and corporate-efficient manner, with various strategic options presented to our clients.
Conduct of due diligence (legal, corporate, tax) aiming to identify risks and to provide for special warranty representations in the SPA, etc. (see here).
o Preparation and drafting of the Memorandum of Understanding (MOU) as the initial stage of the transaction (see here).
Structuring of parties’ rights and obligations during preliminary negotiations, e.g. drafting of Non-Disclosure Agreements (NDAs) (see here), exclusivity clauses (No shop / No talk), break-up / termination fee clauses, etc.
Participation in the negotiation process of the terms of the forthcoming transformation.

2. Drafting & Negotiation of Agreements

Drafting and negotiation of the Sale and Purchase Agreement (SPA), or the draft merger / demerger plan, and the merger / demerger agreement or conversion deed, etc.
Structuring of specific contractual provisions, such as adjustment mechanisms, warranty statements, indemnity clauses, etc.
Ensuring compliance with the legislation on corporate transformations and performance of all related formalities (e.g. GEMI publications, land registry filings, etc.).
Securing the optimal tax treatment of the corporate transformation agreement based on the client’s particular circumstances.

3. Post-Transaction Support

Legal and corporate support for the integration of the acquired company.
Management of potential disputes arising after the completion of the agreement (claims for indemnity, identification of defects in the acquired business, shareholder disputes, breaches of shareholders’ agreements, etc.).
Verification and assurance that all transactional terms (tax, regulatory, corporate) are implemented as agreed.

What You Should Know – Legal Risks & Deadlines

The due diligence process does not eliminate all risks: as we often note, it “almost never succeeds in providing a complete picture” of the target company. Therefore, the accurate drafting of the SPA with appropriate warranties and liability clauses is of crucial importance.
In cases of merger / demerger / conversion, the Law on Corporate Transformations (Law 4601/2019) must be applied in parallel with the relevant tax law (Law 5162/2024 or 4935/2022) so that the transformation remains tax-neutral and does not trigger any fiscal burden (see here).
The existence of third-party obligations (suppliers, employees, public authorities) must be taken into account both before and after the transaction; otherwise, issues may arise following the transformation — for example, in the case of a demerger, the demerged entity may, under certain conditions, remain jointly liable for five (5) years along with the beneficiary company (see Supreme Court Decision No. 40/2025, etc.).

How We Work

From the first meeting, we establish a clear timeline, allocation of responsibilities, and intermediate milestones.
We provide interim risk and analysis reports, enabling the client to make informed decisions during implementation.
We present all available corporate and tax alternatives so that decisions are made jointly based on the specific circumstances of each case.
We work closely with accountants, tax advisors, and specialists (where required) to ensure a comprehensive and integrated approach to each transaction.