International Tax 2026

GREECE Law and Practice Contributed by: John C. Dryllerakis, John Papadakis and Nikos Kalantzis, Dryllerakis Law Firm

Dryllerakis Law Firm is one of Greece’s leading and steadily expanding law firms, established in 1971 and offering a comprehensive suite of legal servic - es across all fields of Business Law. The firm dis - tinguishes itself through its specialised, dedicated teams covering its core areas of corporate law and M&As, tax law and competition law, delivering a fo - cused, “boutique” operational model. The firm’s strategic structure ensures optimal organisation and the highest quality of service essential for navigat - ing large and complex transactions. With a primary

orientation towards consulting international clients, the firm leverages the active involvement of its senior partners in the management teams of numerous mul - tinational and domestic companies, providing deep insights into both the legal and commercial dimen - sions of corporate transactions. The Firm’s global reach is significantly enhanced by its active participa - tion, as the exclusive member of Greece in TerraLex, one of the most recognised international networks of independent law firms.

Authors

John C. Dryllerakis is the managing senior partner of Dryllerakis Law Firm, active in all fields of business law, including specialisation in corporate law, M&As, tax, competition law and arbitration (both as lawyer and

John Papadakis is a partner at Dryllerakis Law Firm. He specialises in national and European tax law, as well as administrative and accounting law. With extensive experience in resolving tax disputes, John

arbitrator). As a litigator, he is active in the Greek Supreme Administrative Court, especially in tax litigation. He has extensive experience in investment incentives and privatisations, having acted in many cases for both the investors and the Greek State. John also participated in law-making committees for the amendment of the legal framework regarding tax, competition and corporate law and privatisations. He has been general counsel and general tax counsel of the Exxon affiliates in Greece and of Shell Hellas, member of their board of directors and management teams.

represents both legal entities and individuals before tax authorities and administrative courts at all levels. He provides comprehensive tax advice, covering a wide range of tax law areas, including income tax, VAT and the application of double taxation treaties. John also possesses significant expertise in international tax law, including transfer pricing and corporate transformations at both national and international levels. He has authored numerous articles in respected legal publications, illuminating the dynamic, ever-evolving tax landscape.

Nikos Kalantzis is a junior associate at Dryllerakis Law Firm, specialising in tax and accounting law. With extensive experience across all stages of tax controversy, he represents both corporate clients and

individuals before tax authorities and domestic administrative courts. He provides comprehensive tax advice covering the full spectrum of tax law, including income tax, VAT, transfer pricing, corporate restructurings and double taxation treaties.

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