Reporting Entities

1.    Obliged persons that are subject to the requirements of this Law shall be the following:

a)    credit institutions;

b)    financial institutions;

c)     venture capital companies;

d)     companies providing business capital;

e)    chartered accountants, audit firms, independent accountants and private auditors;

f)         Tax consultants and tax consulting firms;

g)     Real estate agents and related firms;

h)    Casino enterprises and casinos operating on ships flying the Greek flag, as well as public or private sector enterprises, organisations and other bodies that organize and/or conduct gambling and related agencies and agents;

i)    Auction houses;

j)    Dealers in high-value goods, only to the extent that payments are made in cash in an amount of EUR 15,000 or more, whether the transaction is executed in a single operation or in several operations which appear to be linked. A joint decision of the Minister of Economy & Finance and the Minister of Development shall lay down criteria for classification under this category;

k)    auctioneers;

l)    pawnbrokers;

m)    notaries and other independent legal professionals, when they participate, whether by acting on behalf of and for their clients in any financial or real estate transaction, or by assisting in the planning and execution of transactions for the client concerning the:

i)    buying and selling of real property or business entities;

ii)    managing of client money, securities or other assets;

iii)    opening or management of bank, savings or securities accounts;

iv)    organisation of contributions necessary for the creation, operation or management of companies;

v)    creation, operation or management of trusts, companies or similar structures.
The provision of legal advice continues to be subject to professional secrecy, unless the lawyer or notary participates in money laundering or terrorist financing activities or if his legal advice is provided for the purpose of committing these offences or if he is aware that his client seeks legal advice in order to commit such offences.

n)    Natural or legal persons providing services to companies and trusts (trust and company service providers) -except the persons under items j and jc of this article - which by way of business provide any of the following services to third parties:

    • forming companies or other legal persons;
    • acting as or arranging for another person to act as a director or secretary of a company, a partner of a partnership, or a similar position in relation to other legal persons or arrangements;
    • providing a registered office, business address, correspondence or administrative address and any other related services for a company, a partnership or any other legal person or arrangement;
    • acting as or arranging for another person to act as a trustee of an express trust or a similar legal arrangement;
    • acting as or arranging for another person to act as a nominee shareholder for another person other than a company listed on a regulated market, within the meaning of Article 17, paragraph 2, point a, hereof, that is subject to disclosure requirements in conformity with Community legislation or subject to equivalent international standards. A decision of the Minister of Development will specify the requirements for the incorporation, authorization, registration and the pursuit of business or profession referred to in this subparagraph, by natural or legal persons.

2.    A joint decision of the Minister of Economy and Finance and the Minister of Justice may specify further categories of obliged persons and the corresponding competent authorities within the meaning of Article 6 hereof.

Unit A, Financial Intelligence Unit
 

 
PO Box 20001, ATH.18 - THISEIO 11 801
 
+30 210 3401901 +30 210 3401938
 
+30 210 3426892
 

Unit B, Financial Sanctions Unit

 
PO Box 20001, ATH.18 - THISEIO 11 801
 
+30 210 3401922
 
+30 210 3426892
 

Unit C, Source of Funds Investigation Unit

 
PO Box 20001, ATH.18 - THISEIO 11 801
 
+30 210 3401 951, 946, 945
 
+30 210 3401 944
 

Electronic STR Submission
 

 https://estr.hellenic-fiu.gr