2026 general meetings: the deadline is extended by 30 calendar days.

A calendar-year example

For a company whose financial year ended on 31 December 2025, the ordinary deadline in 2026 was 10 September 2026. Adding 30 calendar days gives 10 October 2026. Companies with a different financial year should count from their own year-end. Because the law was published on 5 October 2026, companies that had not yet held their meeting should check their position promptly, and the date on which a later filing is due.

The Register of Disqualified Directors

The same law, in article 38, amended the rules on the Register of Disqualified Directors (articles 56γ to 57 of Law 4919/2022). The register is kept in the ΓΕΜΗ information system. A disqualified director is a person who, after an irrevocable conviction for offences listed in the law (such as fraud, embezzlement, breach of trust, bribery, money laundering or offences under the law on sociétés anonymes), may not be appointed as a board member, manager, liquidator or other representative of a capital company; such an appointment is void. The disqualification lasts 15 years for a custodial sentence of more than five years and five years for a sentence of up to five years.

What changed in practice: access to the register is extended to the National Transparency Authority and the Hellenic Competition Commission, alongside the authorities already listed; private persons can now obtain information from the register if they have a reasonable interest (εύλογο ενδιαφέρον) under article 5(2) of the Code of Administrative Procedure, where the text previously required a specific legal interest (ειδικό έννομο συμφέρον); the register's data now come electronically from ΓΕΜΗ and the National Criminal Record kept by the Ministry of Justice; and ΓΕΜΗ exchanges information on disqualified directors with other EU Member States through the business registers interconnection system (BRIS). A joint ministerial decision will settle interoperability with the National Criminal Record.

What boards and shareholders should do

• Confirm the general meeting date and the ΓΕΜΗ filing date against the company's own financial year-end.
• Before appointing a director, manager or liquidator, consider asking for information from the Register of Disqualified Directors; a buyer or investor with a reasonable interest may also do so.
• Record the checks made in the company's corporate file, so they can be shown in a later due diligence.

Sources and review

Reviewed on 18 October 2026 against the Government Gazette text of Law 5338/2026 (Α' 159/5.10.2026), articles 38, 40 and 50, and the consolidated texts of article 119 of Law 4548/2018, article 69 of Law 4072/2012, article 10 of Law 3190/1955 and articles 56α, 56β and 56γ of Law 4919/2022. This page is general information, not legal advice.