{"id":7343,"date":"2026-04-19T18:21:53","date_gmt":"2026-04-19T18:21:53","guid":{"rendered":"https:\/\/www.kolidas.gr\/?post_type=logistis-online&#038;p=7343"},"modified":"2026-05-04T12:29:47","modified_gmt":"2026-05-04T12:29:47","slug":"conversion-of-a-sole-proprietorship-into-a-private-company-ike-under-law-4935-2022","status":"publish","type":"logistis-online","link":"https:\/\/www.kolidas.gr\/en\/remote-accounting\/conversion-of-a-sole-proprietorship-into-a-private-company-ike-under-law-4935-2022\/","title":{"rendered":"Conversion of a Sole Proprietorship into a Private Company (IKE) under Law 4935\/2022"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7343\" class=\"elementor elementor-7343 elementor-3507\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cb29ad9 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"cb29ad9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d31d15a sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"d31d15a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f2e8fc sc_fly_static elementor-widget elementor-widget-html\" data-id=\"1f2e8fc\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"nk-ike-transition-page\" id=\"conversion-to-ike\">\r\n  <style>\r\n    html{scroll-behavior:smooth}\r\n\r\n    .nk-ike-transition-page{\r\n      --nk-navy:#132743;\r\n      --nk-navy-2:#1d3557;\r\n      --nk-sky:#6ec1e4;\r\n      --nk-sky-dark:#2f80b7;\r\n      --nk-purple:#7A5AA6;\r\n      --nk-soft:#eef8fc;\r\n      --nk-soft-2:#f3fbfe;\r\n      --nk-lavender:#f4effa;\r\n      --nk-line:#dfe7ee;\r\n      --nk-muted:#4c5f78;\r\n      --nk-warning:#fff7e8;\r\n      font-family:inherit;\r\n      font-size:18px;\r\n      line-height:1.7;\r\n      color:var(--nk-navy);\r\n      width:100vw;\r\n      max-width:100vw;\r\n      margin-left:calc(50% - 50vw);\r\n      margin-right:calc(50% - 50vw);\r\n      padding:72px 12px;\r\n      box-sizing:border-box;\r\n      overflow-x:hidden;\r\n      background:\r\n        radial-gradient(circle at 10% 8%,rgba(110,193,228,.20),transparent 30%),\r\n        radial-gradient(circle at 90% 12%,rgba(122,90,166,.12),transparent 28%),\r\n        linear-gradient(180deg,#f4f9fc 0%,#ffffff 44%,#f7fbfd 100%);\r\n    }\r\n\r\n    .nk-ike-transition-page *{box-sizing:border-box}\r\n\r\n    .nk-ike-wrap{\r\n      width:100%;\r\n      max-width:1640px;\r\n      margin:0 auto;\r\n    }\r\n\r\n    .nk-ike-breadcrumb{\r\n      display:flex;\r\n      flex-wrap:wrap;\r\n      align-items:center;\r\n      gap:8px;\r\n      margin:0 0 18px;\r\n      color:var(--nk-muted);\r\n      font-size:14px;\r\n      font-weight:750;\r\n    }\r\n\r\n    .nk-ike-breadcrumb a{\r\n      color:var(--nk-navy);\r\n      text-decoration:none;\r\n      border-bottom:1px solid rgba(110,193,228,.95);\r\n    }\r\n\r\n    .nk-ike-hero{\r\n      position:relative;\r\n      overflow:hidden;\r\n      width:100%;\r\n      margin:0 0 28px;\r\n      padding:68px 42px;\r\n      border-radius:34px;\r\n      text-align:center;\r\n      background:linear-gradient(135deg,rgba(19,39,67,.99),rgba(29,53,87,.98));\r\n      border:1px solid rgba(255,255,255,.14);\r\n      box-shadow:0 30px 85px rgba(19,39,67,.26);\r\n    }\r\n\r\n    .nk-ike-hero:before{\r\n      content:\"\";\r\n      position:absolute;\r\n      right:-135px;\r\n      top:-140px;\r\n      width:430px;\r\n      height:430px;\r\n      border-radius:50%;\r\n      background:radial-gradient(circle,rgba(110,193,228,.34),transparent 68%);\r\n    }\r\n\r\n    .nk-ike-hero:after{\r\n      content:\"\";\r\n      position:absolute;\r\n      left:-150px;\r\n      bottom:-175px;\r\n      width:410px;\r\n      height:410px;\r\n      border-radius:50%;\r\n      background:radial-gradient(circle,rgba(122,90,166,.20),transparent 64%);\r\n    }\r\n\r\n    .nk-ike-hero>*{position:relative;z-index:2}\r\n\r\n    .nk-ike-kicker{\r\n      display:inline-flex;\r\n      align-items:center;\r\n      justify-content:center;\r\n      padding:9px 18px;\r\n      border-radius:999px;\r\n      margin-bottom:18px;\r\n      background:rgba(255,255,255,.10);\r\n      color:#ffffff;\r\n      border:1px solid rgba(255,255,255,.24);\r\n      font-size:13px;\r\n      font-weight:850;\r\n      letter-spacing:.10em;\r\n      text-transform:uppercase;\r\n    }\r\n\r\n    .nk-ike-hero h1{\r\n      max-width:1220px;\r\n      margin:0 auto 18px;\r\n      color:#ffffff;\r\n      font-size:clamp(40px,4.8vw,66px);\r\n      line-height:1.05;\r\n      letter-spacing:-.045em;\r\n      font-weight:950;\r\n    }\r\n\r\n    .nk-ike-hero p{\r\n      max-width:1160px;\r\n      margin:0 auto;\r\n      color:rgba(255,255,255,.86);\r\n      font-size:19px;\r\n      line-height:1.78;\r\n      font-weight:500;\r\n    }\r\n\r\n    .nk-ike-actions{\r\n      display:flex;\r\n      justify-content:center;\r\n      flex-wrap:wrap;\r\n      gap:12px;\r\n      margin-top:30px;\r\n    }\r\n\r\n    .nk-ike-btn{\r\n      display:inline-flex;\r\n      align-items:center;\r\n      justify-content:center;\r\n      min-height:54px;\r\n      padding:14px 24px;\r\n      border-radius:999px;\r\n      text-align:center;\r\n      font-size:16.2px;\r\n      line-height:1.25;\r\n      font-weight:900;\r\n      text-decoration:none;\r\n      transition:all .22s ease;\r\n    }\r\n\r\n    .nk-ike-btn.main{\r\n      background:#ffffff;\r\n      color:var(--nk-navy);\r\n      border:1px solid #ffffff;\r\n      box-shadow:0 12px 26px rgba(0,0,0,.14);\r\n    }\r\n\r\n    .nk-ike-btn.outline{\r\n      background:rgba(255,255,255,.06);\r\n      color:#ffffff;\r\n      border:1px solid rgba(255,255,255,.34);\r\n    }\r\n\r\n    .nk-ike-btn.purple{\r\n      background:var(--nk-purple);\r\n      color:#ffffff;\r\n      border:1px solid var(--nk-purple);\r\n      box-shadow:0 12px 26px rgba(122,90,166,.25);\r\n    }\r\n\r\n    .nk-ike-btn:hover{\r\n      background:var(--nk-sky-dark);\r\n      border-color:var(--nk-sky-dark);\r\n      color:#ffffff;\r\n      transform:translateY(-2px);\r\n    }\r\n\r\n    .nk-ike-trust{\r\n      display:grid;\r\n      grid-template-columns:repeat(4,1fr);\r\n      gap:12px;\r\n      margin:0 0 30px;\r\n    }\r\n\r\n    .nk-ike-trust-item{\r\n      background:linear-gradient(180deg,#ffffff,#f8fbfd);\r\n      border:1px solid #dde7ef;\r\n      border-radius:22px;\r\n      padding:18px 19px;\r\n      box-shadow:0 14px 34px rgba(19,39,67,.06);\r\n    }\r\n\r\n    .nk-ike-trust-item strong{\r\n      display:block;\r\n      color:var(--nk-navy);\r\n      font-size:18px;\r\n      line-height:1.28;\r\n      font-weight:900;\r\n      margin-bottom:4px;\r\n    }\r\n\r\n    .nk-ike-trust-item span{\r\n      display:block;\r\n      color:var(--nk-muted);\r\n      font-size:15.5px;\r\n      line-height:1.55;\r\n    }\r\n\r\n    .nk-ike-note{\r\n      margin:0 0 30px;\r\n      background:linear-gradient(90deg,#ffffff,var(--nk-soft-2));\r\n      border:1px solid var(--nk-line);\r\n      border-left:7px solid var(--nk-sky);\r\n      border-radius:26px;\r\n      padding:25px 27px;\r\n      box-shadow:0 14px 36px rgba(19,39,67,.065);\r\n      color:#3e5068;\r\n      font-size:17px;\r\n    }\r\n\r\n    .nk-ike-note strong{color:var(--nk-navy);font-weight:900}\r\n\r\n    .nk-ike-note.warning{\r\n      background:linear-gradient(90deg,#ffffff,var(--nk-warning));\r\n      border-left-color:var(--nk-purple);\r\n    }\r\n\r\n    .nk-ike-nav{\r\n      display:grid;\r\n      grid-template-columns:repeat(auto-fit,minmax(225px,1fr));\r\n      gap:12px;\r\n      margin:0 0 32px;\r\n      padding:16px;\r\n      background:rgba(255,255,255,.74);\r\n      border:1px solid var(--nk-line);\r\n      border-radius:26px;\r\n      box-shadow:0 16px 38px rgba(19,39,67,.055);\r\n    }\r\n\r\n    .nk-ike-nav a{\r\n      display:flex;\r\n      align-items:center;\r\n      justify-content:center;\r\n      text-align:center;\r\n      min-height:56px;\r\n      padding:14px 18px;\r\n      border-radius:18px;\r\n      background:#ffffff;\r\n      color:var(--nk-navy);\r\n      border:1px solid #dbe8ef;\r\n      text-decoration:none;\r\n      font-size:15px;\r\n      font-weight:900;\r\n      transition:all .22s ease;\r\n    }\r\n\r\n    .nk-ike-nav a:hover{\r\n      background:var(--nk-navy);\r\n      color:#ffffff;\r\n      border-color:var(--nk-navy);\r\n    }\r\n\r\n    .nk-ike-section{\r\n      margin:0 0 54px;\r\n      scroll-margin-top:140px;\r\n    }\r\n\r\n    .nk-ike-head{\r\n      position:relative;\r\n      overflow:hidden;\r\n      background:linear-gradient(180deg,#ffffff,#fbfdff);\r\n      border:1px solid var(--nk-line);\r\n      border-radius:30px;\r\n      padding:30px;\r\n      margin-bottom:20px;\r\n      box-shadow:0 16px 38px rgba(19,39,67,.06);\r\n    }\r\n\r\n    .nk-ike-head:after{\r\n      content:\"\";\r\n      position:absolute;\r\n      right:-95px;\r\n      top:-95px;\r\n      width:230px;\r\n      height:230px;\r\n      border-radius:50%;\r\n      background:radial-gradient(circle,rgba(110,193,228,.20),transparent 70%);\r\n    }\r\n\r\n    .nk-ike-head h2{\r\n      position:relative;\r\n      z-index:1;\r\n      margin:0 0 12px;\r\n      color:var(--nk-navy);\r\n      font-size:31px;\r\n      line-height:1.18;\r\n      letter-spacing:-.028em;\r\n      font-weight:950;\r\n    }\r\n\r\n    .nk-ike-head p{\r\n      position:relative;\r\n      z-index:1;\r\n      margin:0;\r\n      color:var(--nk-muted);\r\n      font-size:17px;\r\n      line-height:1.72;\r\n    }\r\n\r\n    .nk-ike-grid{\r\n      display:grid;\r\n      grid-template-columns:repeat(3,minmax(0,1fr));\r\n      gap:16px;\r\n    }\r\n\r\n    .nk-ike-info{\r\n      position:relative;\r\n      overflow:hidden;\r\n      background:#ffffff;\r\n      border:1px solid #dfe7ee;\r\n      border-radius:26px;\r\n      padding:24px;\r\n      box-shadow:0 16px 38px rgba(19,39,67,.06);\r\n    }\r\n\r\n    .nk-ike-info:before{\r\n      content:\"\";\r\n      position:absolute;\r\n      left:0;\r\n      top:0;\r\n      width:100%;\r\n      height:5px;\r\n      background:var(--nk-sky);\r\n    }\r\n\r\n    .nk-ike-info.purple:before{background:var(--nk-purple)}\r\n\r\n    .nk-ike-info h3{\r\n      margin:0 0 10px;\r\n      color:var(--nk-navy);\r\n      font-size:21px;\r\n      line-height:1.24;\r\n      font-weight:950;\r\n      letter-spacing:-.018em;\r\n    }\r\n\r\n    .nk-ike-info p,\r\n    .nk-ike-info li{\r\n      color:var(--nk-muted);\r\n      font-size:16.2px;\r\n      line-height:1.66;\r\n    }\r\n\r\n    .nk-ike-info p{margin:0}\r\n    .nk-ike-info ul{margin:0;padding-left:18px}\r\n\r\n    .nk-ike-scenarios{\r\n      display:grid;\r\n      grid-template-columns:1fr 1fr;\r\n      gap:18px;\r\n      margin:0 0 22px;\r\n    }\r\n\r\n    .nk-ike-scenario{\r\n      background:#ffffff;\r\n      border:1px solid #dfe7ee;\r\n      border-radius:30px;\r\n      padding:28px;\r\n      box-shadow:0 18px 44px rgba(19,39,67,.07);\r\n      position:relative;\r\n      overflow:hidden;\r\n    }\r\n\r\n    .nk-ike-scenario:before{\r\n      content:\"\";\r\n      position:absolute;\r\n      left:0;\r\n      top:0;\r\n      width:100%;\r\n      height:7px;\r\n      background:var(--nk-sky);\r\n    }\r\n\r\n    .nk-ike-scenario.purple{\r\n      background:linear-gradient(180deg,#ffffff,#faf7ff);\r\n      border-color:#d9cbea;\r\n    }\r\n\r\n    .nk-ike-scenario.purple:before{background:var(--nk-purple)}\r\n\r\n    .nk-ike-scenario h3{\r\n      margin:0 0 10px;\r\n      color:var(--nk-navy);\r\n      font-size:25px;\r\n      line-height:1.22;\r\n      font-weight:950;\r\n      letter-spacing:-.02em;\r\n    }\r\n\r\n    .nk-ike-scenario p{\r\n      margin:0 0 16px;\r\n      color:var(--nk-muted);\r\n      font-size:16.5px;\r\n      line-height:1.68;\r\n    }\r\n\r\n    .nk-ike-mini-table{\r\n      width:100%;\r\n      border-collapse:separate;\r\n      border-spacing:0 8px;\r\n      margin-top:12px;\r\n      font-size:15.8px;\r\n    }\r\n\r\n    .nk-ike-mini-table td{\r\n      padding:12px 14px;\r\n      background:#f8fbfd;\r\n      border-top:1px solid #e0e9f1;\r\n      border-bottom:1px solid #e0e9f1;\r\n      color:#40516a;\r\n      line-height:1.45;\r\n      font-weight:700;\r\n    }\r\n\r\n    .nk-ike-mini-table td:first-child{\r\n      border-left:1px solid #e0e9f1;\r\n      border-radius:16px 0 0 16px;\r\n    }\r\n\r\n    .nk-ike-mini-table td:last-child{\r\n      border-right:1px solid #e0e9f1;\r\n      border-radius:0 16px 16px 0;\r\n      text-align:right;\r\n      color:var(--nk-navy);\r\n      font-weight:950;\r\n      white-space:nowrap;\r\n    }\r\n\r\n    .nk-ike-mini-table .total td{\r\n      background:var(--nk-soft);\r\n      border-color:#c8deec;\r\n      color:var(--nk-navy);\r\n      font-weight:950;\r\n    }\r\n\r\n    .nk-ike-mini-table .purple-row td{\r\n      background:var(--nk-lavender);\r\n      border-color:#d9cbea;\r\n    }\r\n\r\n    .nk-ike-big-number{\r\n      display:flex;\r\n      flex-direction:column;\r\n      justify-content:center;\r\n      align-items:center;\r\n      min-height:118px;\r\n      border-radius:24px;\r\n      background:var(--nk-soft);\r\n      border:1px solid #c8deec;\r\n      text-align:center;\r\n      padding:18px;\r\n      margin-top:16px;\r\n    }\r\n\r\n    .nk-ike-big-number.purple{\r\n      background:var(--nk-lavender);\r\n      border-color:#d9cbea;\r\n    }\r\n\r\n    .nk-ike-big-number strong{\r\n      color:var(--nk-navy);\r\n      font-size:36px;\r\n      line-height:1.1;\r\n      font-weight:950;\r\n      letter-spacing:-.03em;\r\n    }\r\n\r\n    .nk-ike-big-number span{\r\n      margin-top:6px;\r\n      color:var(--nk-muted);\r\n      font-size:15px;\r\n      line-height:1.45;\r\n      font-weight:750;\r\n    }\r\n\r\n    .nk-ike-result-strip{\r\n      display:grid;\r\n      grid-template-columns:1fr 1fr 1fr;\r\n      gap:14px;\r\n      margin:20px 0;\r\n    }\r\n\r\n    .nk-ike-result-box{\r\n      background:#ffffff;\r\n      border:1px solid #dfe7ee;\r\n      border-radius:26px;\r\n      padding:24px;\r\n      text-align:center;\r\n      box-shadow:0 16px 38px rgba(19,39,67,.06);\r\n    }\r\n\r\n    .nk-ike-result-box.highlight{\r\n      background:linear-gradient(180deg,#ffffff,var(--nk-lavender));\r\n      border-color:#d9cbea;\r\n    }\r\n\r\n    .nk-ike-result-box small{\r\n      display:block;\r\n      color:var(--nk-muted);\r\n      font-size:14px;\r\n      font-weight:850;\r\n      line-height:1.35;\r\n      margin-bottom:8px;\r\n    }\r\n\r\n    .nk-ike-result-box strong{\r\n      display:block;\r\n      color:var(--nk-navy);\r\n      font-size:32px;\r\n      line-height:1.08;\r\n      font-weight:950;\r\n      letter-spacing:-.03em;\r\n    }\r\n\r\n    .nk-ike-result-box span{\r\n      display:block;\r\n      margin-top:8px;\r\n      color:#40516a;\r\n      font-size:15px;\r\n      line-height:1.45;\r\n      font-weight:700;\r\n    }\r\n\r\n    .nk-ike-details{\r\n      display:grid;\r\n      gap:12px;\r\n      margin-top:20px;\r\n    }\r\n\r\n    .nk-ike-details details{\r\n      background:#ffffff;\r\n      border:1px solid #dfe7ee;\r\n      border-radius:22px;\r\n      padding:18px 20px;\r\n      box-shadow:0 10px 26px rgba(19,39,67,.04);\r\n    }\r\n\r\n    .nk-ike-details summary{\r\n      cursor:pointer;\r\n      color:var(--nk-navy);\r\n      font-size:18px;\r\n      font-weight:900;\r\n      line-height:1.35;\r\n    }\r\n\r\n    .nk-ike-table-wrap{\r\n      overflow-x:auto;\r\n      background:#ffffff;\r\n      border:1px solid var(--nk-line);\r\n      border-radius:24px;\r\n      box-shadow:0 16px 38px rgba(19,39,67,.06);\r\n      margin:16px 0 0;\r\n    }\r\n\r\n    .nk-ike-table{\r\n      width:100%;\r\n      min-width:680px;\r\n      border-collapse:collapse;\r\n      font-size:16px;\r\n      line-height:1.45;\r\n    }\r\n\r\n    .nk-ike-table th{\r\n      background:linear-gradient(135deg,var(--nk-navy),var(--nk-navy-2));\r\n      color:#ffffff;\r\n      text-align:left;\r\n      padding:15px 16px;\r\n      font-size:15px;\r\n      font-weight:900;\r\n    }\r\n\r\n    .nk-ike-table td{\r\n      padding:14px 16px;\r\n      border-bottom:1px solid #e7eef4;\r\n      color:#3e5068;\r\n      font-weight:650;\r\n    }\r\n\r\n    .nk-ike-table tr:last-child td{border-bottom:0}\r\n\r\n    .nk-ike-table td:last-child,\r\n    .nk-ike-table th:last-child{\r\n      text-align:right;\r\n      white-space:nowrap;\r\n      font-weight:900;\r\n      color:var(--nk-navy);\r\n    }\r\n\r\n    .nk-ike-table .total-row td{\r\n      background:var(--nk-soft);\r\n      color:var(--nk-navy);\r\n      font-weight:950;\r\n    }\r\n\r\n    .nk-ike-panel{\r\n      position:relative;\r\n      overflow:hidden;\r\n      background:linear-gradient(135deg,var(--nk-navy),var(--nk-navy-2));\r\n      color:#ffffff;\r\n      border-radius:32px;\r\n      padding:34px;\r\n      box-shadow:0 25px 70px rgba(19,39,67,.22);\r\n    }\r\n\r\n    .nk-ike-panel:after{\r\n      content:\"\";\r\n      position:absolute;\r\n      right:-90px;\r\n      top:-110px;\r\n      width:270px;\r\n      height:270px;\r\n      border-radius:50%;\r\n      background:radial-gradient(circle,rgba(110,193,228,.30),transparent 70%);\r\n    }\r\n\r\n    .nk-ike-panel>*{position:relative;z-index:1}\r\n\r\n    .nk-ike-panel h2{\r\n      margin:0 0 10px;\r\n      color:#ffffff;\r\n      font-size:31px;\r\n      line-height:1.18;\r\n      font-weight:950;\r\n      letter-spacing:-.018em;\r\n    }\r\n\r\n    .nk-ike-panel p{\r\n      margin:0 0 18px;\r\n      color:rgba(255,255,255,.84);\r\n      font-size:17px;\r\n      line-height:1.72;\r\n    }\r\n\r\n    .nk-ike-link-grid{\r\n      display:grid;\r\n      grid-template-columns:repeat(auto-fit,minmax(220px,1fr));\r\n      gap:10px;\r\n    }\r\n\r\n    .nk-ike-link-grid a{\r\n      display:flex;\r\n      align-items:center;\r\n      justify-content:center;\r\n      text-align:center;\r\n      min-height:50px;\r\n      border-radius:999px;\r\n      padding:13px 16px;\r\n      background:#ffffff;\r\n      color:var(--nk-navy);\r\n      text-decoration:none;\r\n      font-size:14.5px;\r\n      font-weight:900;\r\n      transition:all .22s ease;\r\n    }\r\n\r\n    .nk-ike-link-grid a:hover{\r\n      background:var(--nk-sky-dark);\r\n      color:#ffffff;\r\n    }\r\n\r\n    .nk-ike-faq{\r\n      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padding:42px 22px;\r\n        border-radius:26px;\r\n      }\r\n\r\n      .nk-ike-hero h1{\r\n        font-size:clamp(32px,8vw,44px);\r\n      }\r\n\r\n      .nk-ike-hero p{\r\n        font-size:17.2px;\r\n      }\r\n\r\n      .nk-ike-actions{\r\n        justify-content:flex-start;\r\n      }\r\n\r\n      .nk-ike-btn{\r\n        width:100%;\r\n      }\r\n\r\n      .nk-ike-nav{\r\n        grid-template-columns:1fr;\r\n      }\r\n\r\n      .nk-ike-head h2{\r\n        font-size:25px;\r\n      }\r\n\r\n      .nk-ike-scenario{\r\n        padding:22px;\r\n      }\r\n\r\n      .nk-ike-big-number strong,\r\n      .nk-ike-result-box strong{\r\n        font-size:29px;\r\n      }\r\n\r\n      .nk-ike-bottom-actions a{\r\n        width:100%;\r\n      }\r\n    }\r\n  <\/style>\r\n\r\n  <div class=\"nk-ike-wrap\">\r\n\r\n    <nav class=\"nk-ike-breadcrumb\" aria-label=\"Breadcrumb\">\r\n      <a href=\"https:\/\/www.kolidas.gr\/\">Home<\/a>\r\n      <span>\u203a<\/span>\r\n      <a href=\"https:\/\/www.kolidas.gr\/services-timokatalogos\/\">Services & Pricing<\/a>\r\n      <span>\u203a<\/span>\r\n      <a href=\"https:\/\/www.kolidas.gr\/services-timokatalogos-ypiresies-epixeiriseon\/\">Business Services<\/a>\r\n      <span>\u203a<\/span>\r\n      <span>Conversion into an IKE<\/span>\r\n    <\/nav>\r\n\r\n    <header class=\"nk-ike-hero\">\r\n      <div class=\"nk-ike-kicker\">Sole Proprietorship \u2022 IKE \u2022 Law 4935\/2022 \u2022 Tax Transition<\/div>\r\n\r\n      <h1>Conversion of a Sole Proprietorship into a Private Company (IKE)<\/h1>\r\n\r\n      <p>\r\n        Specialized tax and accounting support for professionals who are considering the transition\r\n        from a sole proprietorship to a Greek Private Company (IKE). This service includes assessment\r\n        of the potential tax advantage, preliminary review of the existing business activity, planning\r\n        of the new corporate structure and proper organization of the next steps.\r\n      <\/p>\r\n\r\n      <div class=\"nk-ike-actions\">\r\n        <a class=\"nk-ike-btn main\" href=\"https:\/\/www.kolidas.gr\/epikoinonia\/\">Submit your case<\/a>\r\n        <a class=\"nk-ike-btn outline\" href=\"#example\">View the example<\/a>\r\n        <a class=\"nk-ike-btn purple\" href=\"https:\/\/www.kolidas.gr\/request-appointment\/\">Book an appointment<\/a>\r\n      <\/div>\r\n    <\/header>\r\n\r\n    <div class=\"nk-ike-trust\">\r\n      <div class=\"nk-ike-trust-item\">\r\n        <strong>Preliminary review before the transition<\/strong>\r\n        <span>The case is reviewed before any decision is made, in order to avoid an incorrect or rushed corporate choice.<\/span>\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-trust-item\">\r\n        <strong>Assessment under Law 4935\/2022<\/strong>\r\n        <span>We examine whether the conditions for applying the tax incentive can be met.<\/span>\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-trust-item\">\r\n        <strong>Accounting continuity<\/strong>\r\n        <span>Fixed assets, inventory, receivables, liabilities, VAT, myDATA and pending matters are reviewed.<\/span>\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-trust-item\">\r\n        <strong>Organization of the new IKE<\/strong>\r\n        <span>The new company requires proper activity codes, VAT treatment, myDATA setup, invoicing and monthly accounting structure.<\/span>\r\n      <\/div>\r\n    <\/div>\r\n\r\n    <div class=\"nk-ike-note\">\r\n      <strong>Service fee:<\/strong>\r\n      subject to case assessment. The transition from a sole proprietorship to an IKE does not have a single fixed price,\r\n      because it depends on the existing activity, accounting books, fixed assets, inventory, liabilities, personnel,\r\n      pending matters, the possibility of using a tax incentive and the procedure to be selected.\r\n    <\/div>\r\n\r\n    <nav class=\"nk-ike-nav\" aria-label=\"Quick navigation\">\r\n      <a href=\"#meaning\">What it means in practice<\/a>\r\n      <a href=\"#law4935\">Law 4935\/2022<\/a>\r\n      <a href=\"#when\">When it makes sense<\/a>\r\n      <a href=\"#example\">Example<\/a>\r\n      <a href=\"#included\">What is included<\/a>\r\n      <a href=\"#process\">Process<\/a>\r\n      <a href=\"#faq\">FAQ<\/a>\r\n    <\/nav>\r\n\r\n    <section class=\"nk-ike-section\" id=\"meaning\">\r\n      <div class=\"nk-ike-head\">\r\n        <h2>What the transition from a sole proprietorship to an IKE means in practice<\/h2>\r\n        <p>\r\n          In everyday language, the phrase \u201cconversion of a sole proprietorship into an IKE\u201d is often used.\r\n          In practice, however, a sole proprietorship is not a company that simply changes its legal form.\r\n          A tax, accounting and corporate preliminary review is required before the appropriate route is selected.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-grid\">\r\n        <div class=\"nk-ike-info\">\r\n          <h3>Formation of a new IKE<\/h3>\r\n          <p>\r\n            In many cases, the formation of a new IKE and the organized continuation of the business activity\r\n            through the new corporate form may be examined.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-info\">\r\n          <h3>Contribution of the sole proprietorship<\/h3>\r\n          <p>\r\n            Where the conditions are met, the contribution of the sole proprietorship into a company may be examined,\r\n            together with the possible use of a tax incentive.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-info purple\">\r\n          <h3>Tax treatment<\/h3>\r\n          <p>\r\n            Before any action is taken, fixed assets, inventory, liabilities, VAT, myDATA, payroll\r\n            and pending matters must be reviewed.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <section class=\"nk-ike-section\" id=\"law4935\">\r\n      <div class=\"nk-ike-head\">\r\n        <h2>Tax advantage under Law 4935\/2022<\/h2>\r\n        <p>\r\n          Law 4935\/2022 provides, under conditions, a tax incentive for transformations\r\n          and for the contribution of a sole proprietorship into a company. The use of the incentive is not automatic\r\n          and requires prior assessment of the actual position of the business.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-grid\">\r\n        <div class=\"nk-ike-info\">\r\n          <h3>Exemption on part of the profits<\/h3>\r\n          <p>\r\n            The incentive concerns a tax exemption for a percentage of the realized pre-tax profits\r\n            of the new company, provided that the legal requirements are met.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-info\">\r\n          <h3>Application requirements<\/h3>\r\n          <p>\r\n            The history of the sole proprietorship, the contribution procedure,\r\n            the new corporate structure and the continuation of the business activity must be examined.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-info purple\">\r\n          <h3>Need for documentation<\/h3>\r\n          <p>\r\n            The application of the incentive must be based on real data, proper accounting records,\r\n            correct procedure and complete tax documentation.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-note warning\" style=\"margin-top:18px;\">\r\n        <strong>Important:<\/strong>\r\n        the mere formation of an IKE does not automatically mean that the tax incentive applies. Before any action is taken,\r\n        it must be examined whether the specific case can fall under the relevant provisions and whether the transition\r\n        is overall beneficial.\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <section class=\"nk-ike-section\" id=\"when\">\r\n      <div class=\"nk-ike-head\">\r\n        <h2>When it makes sense to consider an IKE<\/h2>\r\n        <p>\r\n          The transition to an IKE may be worth considering when the sole proprietorship has increased profitability,\r\n          higher business risk, need for a stronger corporate profile, partnerships,\r\n          personnel, contracts or growth prospects.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-grid\">\r\n        <div class=\"nk-ike-info\">\r\n          <h3>Increased profitability<\/h3>\r\n          <p>\r\n            When profits increase, it should be examined whether a corporate form creates a better\r\n            overall tax and business position.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-info\">\r\n          <h3>Business risk<\/h3>\r\n          <p>\r\n            An IKE provides separate legal personality and an organized corporate structure, elements that may\r\n            be important in contracts, partnerships and projects.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-info purple\">\r\n          <h3>Growth organization<\/h3>\r\n          <p>\r\n            A corporate form may support hirings, new partners, participations, investments\r\n            and a clearer business operation.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <section class=\"nk-ike-section\" id=\"example\">\r\n      <div class=\"nk-ike-head\">\r\n        <h2>Indicative tax comparison example<\/h2>\r\n        <p>\r\n          The following example presents two different scenarios in a simple way: remaining as a sole proprietorship\r\n          and operating through an IKE. The figures are indicative and do not constitute a complete tax study.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-note\">\r\n        <strong>Example assumptions:<\/strong>\r\n        sole proprietorship with profits of \u20ac70,000.00. In the IKE scenario, we assume a manager\u2019s remuneration of \u20ac25,000.00\r\n        and the application, subject to conditions, of a tax incentive providing a 30% exemption on the company\u2019s pre-tax profits.\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-scenarios\">\r\n\r\n        <div class=\"nk-ike-scenario\">\r\n          <h3>Scenario A: Remaining as a sole proprietorship<\/h3>\r\n          <p>\r\n            The profits of \u20ac70,000.00 are taxed under the personal income tax scale. As income increases,\r\n            the marginal tax rate also increases.\r\n          <\/p>\r\n\r\n          <table class=\"nk-ike-mini-table\">\r\n            <tbody>\r\n              <tr>\r\n                <td>Sole proprietorship profits<\/td>\r\n                <td>\u20ac70,000.00<\/td>\r\n              <\/tr>\r\n              <tr>\r\n                <td>Taxation method<\/td>\r\n                <td>Personal income tax scale<\/td>\r\n              <\/tr>\r\n              <tr class=\"total\">\r\n                <td>Indicative tax<\/td>\r\n                <td>\u20ac21,100.00<\/td>\r\n              <\/tr>\r\n            <\/tbody>\r\n          <\/table>\r\n\r\n          <div class=\"nk-ike-big-number\">\r\n            <strong>\u20ac21,100.00<\/strong>\r\n            <span>Total indicative tax for the sole proprietorship<\/span>\r\n          <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-scenario purple\">\r\n          <h3>Scenario B: Operation through an IKE<\/h3>\r\n          <p>\r\n            In the IKE scenario, a manager\u2019s remuneration of \u20ac25,000.00 is deducted. The remaining company profits\r\n            are examined under the tax incentive and taxed at the corporate tax rate.\r\n          <\/p>\r\n\r\n          <table class=\"nk-ike-mini-table\">\r\n            <tbody>\r\n              <tr>\r\n                <td>Initial profits before manager\u2019s remuneration<\/td>\r\n                <td>\u20ac70,000.00<\/td>\r\n              <\/tr>\r\n              <tr>\r\n                <td>Manager\u2019s remuneration<\/td>\r\n                <td>\u20ac25,000.00<\/td>\r\n              <\/tr>\r\n              <tr>\r\n                <td>IKE tax after the incentive<\/td>\r\n                <td>\u20ac6,930.00<\/td>\r\n              <\/tr>\r\n              <tr>\r\n                <td>Tax on manager\u2019s remuneration<\/td>\r\n                <td>\u20ac3,683.00<\/td>\r\n              <\/tr>\r\n              <tr class=\"purple-row\">\r\n                <td>Total indicative tax<\/td>\r\n                <td>\u20ac10,613.00<\/td>\r\n              <\/tr>\r\n            <\/tbody>\r\n          <\/table>\r\n\r\n          <div class=\"nk-ike-big-number purple\">\r\n            <strong>\u20ac10,613.00<\/strong>\r\n            <span>Total indicative tax under the IKE scenario<\/span>\r\n          <\/div>\r\n        <\/div>\r\n\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-result-strip\">\r\n        <div class=\"nk-ike-result-box\">\r\n          <small>Scenario A<\/small>\r\n          <strong>\u20ac21,100.00<\/strong>\r\n          <span>Indicative tax if the business remains a sole proprietorship<\/span>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-result-box\">\r\n          <small>Scenario B<\/small>\r\n          <strong>\u20ac10,613.00<\/strong>\r\n          <span>Indicative IKE tax and tax on manager\u2019s remuneration<\/span>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-result-box highlight\">\r\n          <small>Indicative difference<\/small>\r\n          <strong>\u20ac10,487.00<\/strong>\r\n          <span>Potential tax benefit in this specific example<\/span>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-details\">\r\n\r\n        <details>\r\n          <summary>View the detailed tax calculation for the sole proprietorship<\/summary>\r\n          <div class=\"nk-ike-table-wrap\">\r\n            <table class=\"nk-ike-table\">\r\n              <thead>\r\n                <tr>\r\n                  <th>Income bracket<\/th>\r\n                  <th>Tax<\/th>\r\n                <\/tr>\r\n              <\/thead>\r\n              <tbody>\r\n                <tr>\r\n                  <td>\u20ac0 \u2013 \u20ac10,000 at 9%<\/td>\r\n                  <td>\u20ac900.00<\/td>\r\n                <\/tr>\r\n                <tr>\r\n                  <td>\u20ac10,000.01 \u2013 \u20ac20,000 at 20%<\/td>\r\n                  <td>\u20ac2,000.00<\/td>\r\n                <\/tr>\r\n                <tr>\r\n                  <td>\u20ac20,000.01 \u2013 \u20ac30,000 at 26%<\/td>\r\n                  <td>\u20ac2,600.00<\/td>\r\n                <\/tr>\r\n                <tr>\r\n                  <td>\u20ac30,000.01 \u2013 \u20ac40,000 at 34%<\/td>\r\n                  <td>\u20ac3,400.00<\/td>\r\n                <\/tr>\r\n                <tr>\r\n                  <td>\u20ac40,000.01 \u2013 \u20ac60,000 at 39%<\/td>\r\n                  <td>\u20ac7,800.00<\/td>\r\n                <\/tr>\r\n                <tr>\r\n                  <td>\u20ac60,000.01 \u2013 \u20ac70,000 at 44%<\/td>\r\n                  <td>\u20ac4,400.00<\/td>\r\n                <\/tr>\r\n                <tr class=\"total-row\">\r\n                  <td>Total tax for the sole proprietorship<\/td>\r\n                  <td>\u20ac21,100.00<\/td>\r\n                <\/tr>\r\n              <\/tbody>\r\n            <\/table>\r\n          <\/div>\r\n        <\/details>\r\n\r\n        <details>\r\n          <summary>View the detailed IKE tax calculation<\/summary>\r\n          <div class=\"nk-ike-table-wrap\">\r\n            <table class=\"nk-ike-table\">\r\n              <thead>\r\n                <tr>\r\n                  <th>IKE calculation<\/th>\r\n                  <th>Amount<\/th>\r\n                <\/tr>\r\n              <\/thead>\r\n              <tbody>\r\n                <tr>\r\n                  <td>Profits before manager\u2019s remuneration<\/td>\r\n                  <td>\u20ac70,000.00<\/td>\r\n                <\/tr>\r\n                <tr>\r\n                  <td>Manager\u2019s remuneration<\/td>\r\n                  <td>\u20ac25,000.00<\/td>\r\n                <\/tr>\r\n                <tr>\r\n                  <td>IKE profits after manager\u2019s remuneration<\/td>\r\n                  <td>\u20ac45,000.00<\/td>\r\n                <\/tr>\r\n                <tr>\r\n                  <td>Exempt amount of 30% under the incentive<\/td>\r\n                  <td>\u20ac13,500.00<\/td>\r\n                <\/tr>\r\n                <tr>\r\n                  <td>Taxable IKE profits<\/td>\r\n                  <td>\u20ac31,500.00<\/td>\r\n                <\/tr>\r\n                <tr class=\"total-row\">\r\n                  <td>IKE tax at 22%<\/td>\r\n                  <td>\u20ac6,930.00<\/td>\r\n                <\/tr>\r\n              <\/tbody>\r\n            <\/table>\r\n          <\/div>\r\n        <\/details>\r\n\r\n        <details>\r\n          <summary>View the detailed tax calculation for the manager\u2019s remuneration<\/summary>\r\n          <div class=\"nk-ike-table-wrap\">\r\n            <table class=\"nk-ike-table\">\r\n              <thead>\r\n                <tr>\r\n                  <th>Manager\u2019s remuneration calculation<\/th>\r\n                  <th>Amount<\/th>\r\n                <\/tr>\r\n              <\/thead>\r\n              <tbody>\r\n                <tr>\r\n                  <td>Manager\u2019s remuneration<\/td>\r\n                  <td>\u20ac25,000.00<\/td>\r\n                <\/tr>\r\n                <tr>\r\n                  <td>Tax from \u20ac0 \u2013 \u20ac10,000 at 9%<\/td>\r\n                  <td>\u20ac900.00<\/td>\r\n                <\/tr>\r\n                <tr>\r\n                  <td>Tax from \u20ac10,000.01 \u2013 \u20ac20,000 at 20%<\/td>\r\n                  <td>\u20ac2,000.00<\/td>\r\n                <\/tr>\r\n                <tr>\r\n                  <td>Tax from \u20ac20,000.01 \u2013 \u20ac25,000 at 26%<\/td>\r\n                  <td>\u20ac1,300.00<\/td>\r\n                <\/tr>\r\n                <tr>\r\n                  <td>Initial tax based on the scale<\/td>\r\n                  <td>\u20ac4,200.00<\/td>\r\n                <\/tr>\r\n                <tr>\r\n                  <td>Employee tax reduction without children<\/td>\r\n                  <td>-\u20ac517.00<\/td>\r\n                <\/tr>\r\n                <tr class=\"total-row\">\r\n                  <td>Final tax on manager\u2019s remuneration<\/td>\r\n                  <td>\u20ac3,683.00<\/td>\r\n                <\/tr>\r\n              <\/tbody>\r\n            <\/table>\r\n          <\/div>\r\n        <\/details>\r\n\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-note warning\" style=\"margin-top:22px;\">\r\n        <strong>Attention:<\/strong>\r\n        this example is indicative and does not constitute a complete tax study. In order to determine whether the transition\r\n        from a sole proprietorship to an IKE is truly beneficial, social security contributions, advance tax payment,\r\n        dividend tax, IKE operating costs, accounting fees, fixed assets, inventory, receivables, liabilities,\r\n        VAT, myDATA, any pending matters of the sole proprietorship and the tax scale applicable for the relevant tax year\r\n        must also be taken into account.\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <section class=\"nk-ike-section\" id=\"included\">\r\n      <div class=\"nk-ike-head\">\r\n        <h2>What the service includes<\/h2>\r\n        <p>\r\n          This service concerns the initial tax and accounting assessment of the transition from a sole proprietorship to an IKE\r\n          and the organization of the steps that must precede any decision.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-grid\">\r\n        <div class=\"nk-ike-info\">\r\n          <h3>Tax preliminary review<\/h3>\r\n          <ul>\r\n            <li>Review of the existing sole proprietorship.<\/li>\r\n            <li>Assessment of the possibility of applying the tax incentive.<\/li>\r\n            <li>Review of profits, turnover, history and basic requirements.<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-info\">\r\n          <h3>Accounting position<\/h3>\r\n          <ul>\r\n            <li>Review of fixed assets, inventory, receivables and liabilities.<\/li>\r\n            <li>Analysis of VAT, myDATA and pending tax filings.<\/li>\r\n            <li>Indicative tax calculation and alternative scenarios.<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-info purple\">\r\n          <h3>Organization of the new IKE<\/h3>\r\n          <ul>\r\n            <li>Guidance on IKE formation and initial accounting organization.<\/li>\r\n            <li>Review of activity codes, VAT, myDATA and operational continuity.<\/li>\r\n            <li>Coordination with a lawyer or statutory auditor, where required.<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <section class=\"nk-ike-section\" id=\"documents\">\r\n      <div class=\"nk-ike-head\">\r\n        <h2>Information required for assessment<\/h2>\r\n        <p>\r\n          In order to carry out a meaningful assessment, a complete picture of the sole proprietorship\r\n          and of the way the activity will continue through the IKE is required.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-grid\">\r\n        <div class=\"nk-ike-info\">\r\n          <h3>Main business activity<\/h3>\r\n          <ul>\r\n            <li>Start-up details of the sole proprietorship and activity codes.<\/li>\r\n            <li>Financial data of previous years.<\/li>\r\n            <li>Profits, turnover and basic tax position.<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-info\">\r\n          <h3>Assets and liabilities<\/h3>\r\n          <ul>\r\n            <li>Fixed assets, inventory, receivables and liabilities.<\/li>\r\n            <li>Pending VAT, myDATA or tax filing matters.<\/li>\r\n            <li>Personnel and payroll details, where applicable.<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-info purple\">\r\n          <h3>Special information<\/h3>\r\n          <ul>\r\n            <li>Contracts, loans, subsidies or investment plans.<\/li>\r\n            <li>Purpose of the transition to an IKE.<\/li>\r\n            <li>Future business plan.<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <section class=\"nk-ike-section\" id=\"process\">\r\n      <div class=\"nk-ike-head\">\r\n        <h2>How the process is organized<\/h2>\r\n        <p>\r\n          The transition to an IKE must be organized in stages, so that there is a clear picture before every decision.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-grid\">\r\n        <div class=\"nk-ike-info\">\r\n          <h3>1. Initial mapping<\/h3>\r\n          <p>\r\n            The existing sole proprietorship, the business activity, the financial data\r\n            and the reason for the transition to an IKE are recorded.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-info\">\r\n          <h3>2. Tax preliminary review<\/h3>\r\n          <p>\r\n            Profits, VAT, myDATA, fixed assets, inventory, receivables, liabilities\r\n            and possible pending matters are reviewed.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"nk-ike-info purple\">\r\n          <h3>3. Selection of the appropriate route<\/h3>\r\n          <p>\r\n            We propose whether the case should proceed through the formation of a new IKE, contribution of activity,\r\n            transfer of activity or another procedure.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <section class=\"nk-ike-section\" id=\"legal-support\">\r\n      <div class=\"nk-ike-panel\">\r\n        <h2>Legal and audit support where required<\/h2>\r\n        <p>\r\n          In certain cases, the transition to an IKE may require a specific corporate act,\r\n          valuation, contribution, review by a statutory auditor or legal processing of documents.\r\n        <\/p>\r\n        <p>\r\n          In such cases, the tax advisory work may be coordinated with a lawyer or statutory auditor,\r\n          so that the procedure is handled comprehensively: from a tax, accounting, corporate and practical perspective.\r\n        <\/p>\r\n\r\n        <div class=\"nk-ike-link-grid\">\r\n          <a href=\"https:\/\/www.kolidas.gr\/services-timokatalogos-metatropi-se-ike\/\">Conversion into an IKE \u2013 Fee<\/a>\r\n          <a href=\"https:\/\/www.kolidas.gr\/services-timokatalogos-systasi-ike\/\">IKE Formation<\/a>\r\n          <a href=\"https:\/\/www.kolidas.gr\/services-timokatalogos-miniaia-logistiki-ypostirixi-ike\/\">Monthly IKE Accounting Support<\/a>\r\n          <a href=\"https:\/\/www.kolidas.gr\/epikoinonia\/\">Submit your case<\/a>\r\n        <\/div>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <section class=\"nk-ike-section\" id=\"faq\">\r\n      <div class=\"nk-ike-head\">\r\n        <h2>Frequently Asked Questions<\/h2>\r\n        <p>\r\n          Brief answers regarding the transition from a sole proprietorship to an IKE, the tax incentive,\r\n          the manager\u2019s remuneration and the preliminary review process.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-faq\">\r\n        <details>\r\n          <summary>Can a sole proprietorship be converted directly into an IKE?<\/summary>\r\n          <p>\r\n            The wording requires care. A sole proprietorship is not a company that simply changes its legal form.\r\n            Usually, the formation of a new IKE, contribution or transfer of activity and special handling of the sole proprietorship\u2019s assets and data are examined.\r\n          <\/p>\r\n        <\/details>\r\n\r\n        <details>\r\n          <summary>Does the tax incentive always apply?<\/summary>\r\n          <p>\r\n            No. The incentive applies only if the legal requirements are met. For this reason,\r\n            a tax and accounting review of the case must precede any action.\r\n          <\/p>\r\n        <\/details>\r\n\r\n        <details>\r\n          <summary>What does the 30% exemption mean?<\/summary>\r\n          <p>\r\n            It means that, under conditions, part of the realized pre-tax profits of the new company\r\n            may be exempt from income tax. It does not mean that the total tax is reduced by 30% in every case.\r\n          <\/p>\r\n        <\/details>\r\n\r\n        <details>\r\n          <summary>Does the manager\u2019s remuneration reduce the IKE\u2019s profits?<\/summary>\r\n          <p>\r\n            The manager\u2019s remuneration must be real, approved and properly documented for tax purposes.\r\n            In the example, it is presented as an assumption in order to show the logic of the calculation,\r\n            but each real case requires separate review.\r\n          <\/p>\r\n        <\/details>\r\n\r\n        <details>\r\n          <summary>When should the transition not be rushed?<\/summary>\r\n          <p>\r\n            When there are old pending matters, accounting errors, myDATA inconsistencies, inventory, multiple fixed assets,\r\n            employees, subsidies, loans or contracts that must be reviewed before any action is taken.\r\n          <\/p>\r\n        <\/details>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <section class=\"nk-ike-bottom\">\r\n      <div class=\"nk-ike-bottom-info\">\r\n        <h2>Do you have a sole proprietorship with increased profits and are considering an IKE?<\/h2>\r\n        <p>\r\n          Send us the basic details of your business, so that we can assess whether the transition to an IKE may be\r\n          beneficial from a tax and business perspective, and whether a relevant tax incentive may be utilized.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"nk-ike-bottom-actions\">\r\n        <a href=\"https:\/\/www.kolidas.gr\/epikoinonia\/\">Submit your case<\/a>\r\n        <a href=\"https:\/\/www.kolidas.gr\/request-appointment\/\">Book an appointment<\/a>\r\n        <a href=\"https:\/\/www.kolidas.gr\/services-timokatalogos-metatropi-se-ike\/\">View the fee<\/a>\r\n      <\/div>\r\n    <\/section>\r\n\r\n  <\/div>\r\n\r\n  <script type=\"application\/ld+json\">\r\n  {\r\n    \"@context\":\"https:\/\/schema.org\",\r\n    \"@type\":\"ProfessionalService\",\r\n    \"name\":\"N.KOLYDAS I.K.E. - Conversion of a Sole Proprietorship into a Private Company (IKE)\",\r\n    \"url\":\"https:\/\/www.kolidas.gr\/logistis-online\/metatropi-atomikis-epixeirisis-se-ike\/\",\r\n    \"areaServed\":[\"Greece\",\"European Union\",\"International\"],\r\n    \"serviceType\":[\r\n      \"Conversion of a sole proprietorship into a Private Company (IKE)\",\r\n      \"Tax assessment under Law 4935\/2022\",\r\n      \"Contribution of a sole proprietorship into a company\",\r\n      \"IKE formation\",\r\n      \"Tax comparison between sole proprietorship and IKE\",\r\n      \"Accounting support for business transformation\",\r\n      \"Corporate reorganization\",\r\n      \"Monthly accounting support for IKE companies\"\r\n    ],\r\n    \"sameAs\":[\r\n      \"https:\/\/www.kolidas.gr\/services-timokatalogos-metatropi-se-ike\/\",\r\n      \"https:\/\/www.kolidas.gr\/services-timokatalogos-systasi-ike\/\",\r\n      \"https:\/\/www.kolidas.gr\/services-timokatalogos-miniaia-logistiki-ypostirixi-ike\/\",\r\n      \"https:\/\/www.kolidas.gr\/epikoinonia\/\"\r\n    ]\r\n  }\r\n  <\/script>\r\n\r\n  <script type=\"application\/ld+json\">\r\n  {\r\n    \"@context\":\"https:\/\/schema.org\",\r\n    \"@type\":\"FAQPage\",\r\n    \"mainEntity\":[\r\n      {\r\n        \"@type\":\"Question\",\r\n        \"name\":\"Can a sole proprietorship be converted directly into an IKE?\",\r\n        \"acceptedAnswer\":{\r\n          \"@type\":\"Answer\",\r\n          \"text\":\"The wording requires care. 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