The Greek law by Law 4557/2018 (Government Gazette A ‘139 / 30.07.2018), incorporated the Directive 2015/849 / EU of the European Union.
Under the provisions of this law, inter alia, are obliged:
- The financial institutions
- The auditors and the legal entities providing such services
- The external accountants, tax consultants and the legal entities providing such services
- The notaries and lawyers (under specific conditions)
- The real estate brokers
- The merchants, traders and sellers of high-value goods (gemstones, precious metals, jewels and watches, cars, antiques, works of art, carpets, etc.)
To certify and verify the identity of the individual customer and when the customer is a legal entity, its beneficial owner.
For the implementation of the law, business and any other entities based in Greece collect and record specific documents, in a special registry kept at their premises, sufficient, accurate and up-to-date information about their beneficial owners. These information are also recorded in the Central Registry of Beneficiary Owners within 60 days of its entry into operation, using input codes on the “taxisnet” electronic platform.