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Greece extends deadlines for approval and submission of Financial Statements

On 4 September 2021, the law 4825/2021 on the extension of deadlines for approval and submission of financial statements was published in Greece. The new law brings with it the following changes:

  • The annual general meeting of shareholders for approval of financial statements may be held later than usual, namely – until 30 October 2021. It should be highlighted that the last compliant day falls on Saturday and thus it is recommended to hold the meeting on the previous business day, i.e. 29 October 2021.
  • Financial Statements along with their approval minutes shall be submitted to the General Corporate Registry within 20 days after the annual general meeting (if the meeting is held on the 30 October 2021, the Company will have to arrange the submission by 19 November 2021).