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Heir joint venture start-up

Competent Entity: INTERNAL REVENUE SERVICES (DOY)

Involved Entities: COURTS OF FIRST INSTANCE, GENERAL SECRETERIAT FOR INFORMATION SYSTEMS MINISTRY OF FINANCE , REGISTRY OFFICES [MUNICIPALITIES AND COMMUNITIES], CIVIL AND MUNICIPAL STATUS DEPARTMENTS [PREFECTURAL GOVERNMENTS]

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Description

Required documentation for heir joint venture start-up.

General Documents

  • Certificate of closest relatives for acceptance of heritage
  • Certificate on non publication of testament
  • Form Μ3
    It is obligatorily presented.
    (Obligatory Document)
  • Form Μ7
    It is obligatorily presented.
    (Obligatory Document)
  • Receipt on testament publication (if any) and copy of the same

Official supporting documents

  • Death certificate

Specific Documents

Notes and Clarifications

The statements on the start-up of a Heir Society are submitted to the Tax Office of the seat of the natural person prior to conducting of any transaction within the frame of practicing the activity. Forms Μ6, Μ10, Μ11, Μ12 are submitted depending on the case, while the rest of them are mandatorily submitted. In case of an advent of a third person, a relevant authorisation is required.
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Subject classification

Common: Companies
Subjects: Heritage law, Establishment and operation of a company
Life Episodes: Starting a Business

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