New Edition from ASTBOOKS: "Corporate Transformations 2025 – Institutional, Tax and Accounting Framework"

ASTBOOKS presents its new scientific publication titled "Corporate Transformations 2025 (Institutional, Tax and Accounting Framework)," a comprehensive work that reflects the modern legal, tax, and accounting reality of corporate transformations in Greece. This edition constitutes a unified and systematically documented manual for the theoretical and practical approach to business transformations, as regulated by Law 4601/2019, as codified by Law 5104/2024, and the recent legislative interventions (Law 4935/2022, Law 5162/2024).

The need to create a stable and functional framework governing mergers, splits, conversions, and branch contributions emerges from the economic reality and the dynamic evolution of corporate forms. Business transformation is not merely a legal procedure but an essential tool for restructuring, development, and adaptation of businesses to modern conditions of competition and financial integration.

Structure and Content of the Edition

The analysis of transformation law is based on a tripartite approach – corporate, tax, and accounting – which is reflected in the structure of the work:

• Part One – Institutional Framework and Corporate Forms of Transformations: The institutional framework of Law 4601/2019 is systematically interpreted, clarifying the forms and procedure of transformations, in light of the general principles of corporate law.
• Part Two – Tax Framework and Consequences of Transformations: The tax implications of each form of transformation are presented in detail, both for companies and for partners or shareholders, based on special tax regimes and relevant administrative case law.
• Part Three – Accounting Representation and Financial Impact: The accounting dimension of transformations is examined based on the Greek Accounting Standards (Law 4308/2014) and, where appropriate, the International Financial Reporting Standards (IFRS).

The edition combines theoretical documentation and practical guidance, approaching the institution of transformation not merely as a legal change but as a mechanism of economic continuity and strategic reorganization of businesses.

Readers and Usefulness

This edition is addressed to:

• Lawyers, accountants, tax consultants, business executives,
• Academics and students seeking a modern and comprehensive approach to the institution.

It is a valuable tool for interpreting and applying the provisions on transformations, both in theory and in practice.

The new edition from ASTBOOKS offers:

• Complete presentation of the institutional, tax, and accounting framework.
• Interpretive analysis based on the latest laws and administrative acts.
• Practical examples and correlation with European Directives.
• A reference tool for professionals and researchers of corporate law.