COVID-19 Alert | 22.05.2020

Our multidisciplinary coverage on key areas affecting your business.

1. General

1. Air Borders [18.05.2020]

• Temporary entrance ban (for all borders) of non-EU Citizens until 15.06.2020 excluding EU and Schengen Treaty citizens and members of their family, employees having a working permit in another EU country for purposes related to their work, truck drivers transporting cargo through Greece, government officials, transit passengers, consulate and diplomatic missionaries, medical staff and humanitarian organisations.
• Greek and EU citizens entering the country must go through house quarantine for 14 days. This measure was extended until 31.05.2020.
• By virtue of the leg act of 13.4.2020, new measures have been adopted on air ticket refunds by Air Carriers to air passengers for cancelled flights, which were or will be cancelled from 25 February until 30 September 2020; Refund claims of air passengers, due to cancelling of flights, will be settled by the provision to the beneficiaries of a credit voucher of equal value to the ticket. The credit note is issued by the air carrier and its expiration date is 18 months from its issuance. During the 18-month period, the recipient of the voucher can make use of it to any destination that the network of the Air carrier offers. If the voucher has not been used by then, then the air carrier will have to proceed to the refund.
• Suspension of flights to and from Italy, Spain, the UK and the Netherlands is extended until the 31st of May 2020.
• Suspension of flights to and from Turkey, North Macedonia and Albania is extended until the 14th of June 2020.
• Suspension of flights to and from Germany is extended until the 15th of May 2020.
• Suspension does not include cargo, sanitary, humanitarian, ferry flights, state, emergency, military (Turkey not included) and Frontex flights. Flights to and from Germany are permitted only to and from Eleftherios Venizelos Athens International Airport.
• Suspension of internal connection flights from the mainland to Greek islands and between Greek islands until the 25th of May 2020. From such suspension are excluded specific categories such as permanent residents of the islands, medical staff, technical staff, public officers and military staff. Where flights are executed, compliance with hygiene measures is required, i.e. such as 1 person per 15 sq. m and at least 2m distance between persons. Crew and passenger cabins can only host 1 passenger and 1 member of the crew respectively.
• Passengers and employees in airports must wear a non-medical mask at all times in all departure and arrival areas in the airports as well as during the flights.

2. Land Borders [18.05.2020]

• Closed borders with Turkey, North Macedonia and Albania, excluding cargo and Greek citizens having their permanent residence in Greece until the 31th of May 2020.
• Temporary entrance ban (for all borders) of non-EU Citizens until 15.06.2020 excluding EU and Schengen treaty citizens and members of their family, employees having a working permit in another EU country for purposes related to their work, truck drivers transporting cargo through Greece, government officials, transit passengers, consulate and diplomatic missionaries, medical staff and humanitarian organisations.

3. Maritime Borders [18.05.2020]

• Ferry routes to and from Italy and Albania are suspended with the exception of cargo and Greek citizens having their permanent residence in Greece until the 31st of May 2020.
• Departure and arrival of all private recreational vessels and professional tourist cruise ships and day ships, regardless of their flag in the Greek ports is suspended until the 25th of May 2020 with certain exceptions, such as for mechanical damages, force majeure, refueling of ships, repairs.
• Arrival in Greece of all private recreational vessels and professional tourist cruise ships is suspended until May 31st 2020, with certain exceptions.
• Temporary entrance ban (for all borders) of non-EU Citizens until 15.06.2020 excluding EU and Schengen treaty citizens and members of their family, employees having a working permit in another EU country for purposes related to their work, truck drivers transporting cargo through Greece, government officials, transit passengers, consulate and diplomatic missionaries, medical staff and humanitarian organisations.
• Transportation of people from the mainland to the islands and vice-versa within the Greek territory has been suspended until the 25th of May 2020. This suspension does not include permanent residents of the islands, military, navy and coastguard staff, public servants working in the islands, medical and nursing staff and anyone providing medical and security services and any other transportation which is being done for reasons of exceptional social need and transportation for work. Employees that travel to the islands for work purposes, should provide specific documentation (employee’s details, the protocol number of the most recent ERGANI Document whereby the employee has been registered, the type of business and tax activity code of the company he/she works for, the TAX ID of the company, and the island in which his/her work will be carried out.
• By virtue of the leg act of 13.4.2020, new measures have been adopted on ferry ticket refunds by sea carriers to passengers for cancelled sea travels, which were or will be cancelled from 25 February until 31 October 2020; Refund claims of passengers, due to cancelling of sea travels, will be settled by the provision to the beneficiaries of a credit voucher of equal value to the ticket. The credit note is issued by the sea carrier and its expiration date is 18 months from the date of the cancelled trip. During the 18-month period, the recipient of the voucher can make use of it to any destination that the network of the sea carrier offers. If the voucher has not been used by then, then the sea carrier will have to proceed to the refund.

4. Operating Businesses [01.06.2020]

• The Government announced that food service stores, restaurants and bars to be re-opened as from the 25th of May 2020 while hotels (12-month duration) to be re-opened as from the 1st of June 2020.
• All businesses already operating will continue to do so normally.

5. Safety Measures [10.05.2020]

• Use of masks:
  1. Obligatory use of masks by employees in services that require physical contact (for example hairdressers, barber shops, beauty salons, super market and food stores).
  2. Strong suggestion for the use of masks in all closed space places by employees and customers.

• Distance Measures: General distance maintenance of 1.5 m. Stores up to 20 sq. m. will be able to host up to 4 persons. Stores from 20 to 100 sq. m. will be able to host 4 persons plus 1 person per 10 sq. m. Stores above 100 sq. m. will be able to host 12 persons plus 1 person per 15 sq. m. Stores above 300 sq. m. will be able to host 1 person per 10 sq. m. per floor. 

• Office spaces and administrative departments of private businesses: minimum distance between employees of 1.5 m.

• Use of elevators: The use of elevators is strongly suggested to be avoided. If their use is required, it should be on the 40% of their maximum capacity. If there are escalators the use of the elevator is permitted only for handicapped people, elderly people and for catering supply.

• Operating hours: Commercial stores that will re-open to be opened at 10:00 am in Attica and Thessaloniki. Hair salons and beauty salons can operate from 7:00 am until 10:00 pm and on Saturday from 7:00 am until 9:00 pm.

Comments: A List of TAX Activity Codes related to the activity of businesses specifying the complete list of stores that will re-open gradually on the above listed dates as well as those that will remain closed will be released. Administrative fines of EUR 1,000 to EUR 100,000 may be imposed to businesses dependent on the size of the commercial store and the type of breach.

6. Holding of Shareholders' meetings and Board of Directors’ meetings [31.03.2020]

By virtue of the leg act of 20.03.2020, all general meetings of shareholders or partners of all legal entities will be able to be hold via teleconference for all or some of its participants. In this case, specific teleconference details will have to be provided in the invitation to the respective general meeting. By virtue of the leg act of 30.03.2020, the above measure has been extended for Board of Directors’ meetings. The signatures of the members of each instrument may be replaced by e-mail exchange or other electronic means (including e-signatures), regardless of a respective provision in the Articles of Association.

Comments: Such provision is applicable until 30 June 2020.

7. Ultimate Beneficiary Owners (UBO) Registry [30.03.2020]

The operation of the UBO Registry is suspended for a period of 3 months, i.e. until 30.06.20. During the suspension of the operation of the Registry, the deadlines for submission of the UBO details are suspended as well.

2. Commercial Transactions

1. Commercial contracts and other arrangements [20.03.2020]

Covid-19 and the measures taken by the Greek government may affect the performance of a contract that is governed by Greek law, so that performance is either delayed or becomes more onerous.

Comments: It is strongly suggested that counterparties are informed immediately of any performance issues.

2. Force majeure as ground to terminate the agreement and excuse the non-performing party from any liability [20.03.2020]

Force majeure and termination clauses may be triggered as a result of the disruption caused by Covid-19 in trading activities; the non-performing party may seek to be released from its obligations to perform and be exonerated from any liability.

Comments: The issue as to whether a party may invoke force majeure as a result of Covid-19 preventive measures needs to be reviewed on a case by case basis following careful assessments of the facts at hand; the timing of the contract execution and the circumstances are also relevant.

3. Supply chain, sale and purchase and distribution agreements [20.03.2020]

As a result of the measures implemented, delivery may be delayed and performance may be impeded temporarily; the non-performing party would normally be able to such temporary breach in order to be released from its obligations and be exonerated from any liability provided that it is in the position to show that it is not at fault and that its non-performance is attributable to Covid-19 outbreak and the measures taken by the government.

4. Impossibility of performance [20.03.2020]

Impossibility may arise as a result of an extraordinary, unavoidable and unforeseeable event which could not be prevented by the parties and which renders the performance of the contract impossible. Careful assessment of the facts is necessary in order to safely conclude whether Covid-19 circumstances indeed made the performance of the contract objectively impossible.

Comments: In cases where the impossibility is only temporary or subjective, the parties may not be released from their obligations.

5. Economic hardship [20.03.2020]

Covid-19 measures may arguably make the performance of the contract significantly onerous for either or both parties; in such case the parties may renegotiate the contract terms in the light of the new circumstances and reach an equitable solution.

Comments: If no agreement is reached by the parties, a legal action may be filed with the court whereby the claimant may request the equitable modification of the agreement terms arguing that the circumstances have changed substantially and lead to a serious disproportion between the parties’ obligations.

3. Finance

1. Borrower support measures [23.03.2020]

For Businesses: On 17.03.2020 the Hellenic Bank Association decided the suspension (until at least 30.9.2020) of the repayment of loan principal for business loans, provided that such loans were performing on 31.12.2019 (the suspension will be provided upon the borrower’s request). Interest continues to be payable during such period. Furthermore, on 18.03.2020 the Greek Government announced the granting of a three month (i.e. April, May and June 2020) interest rate subsidy to businesses of the sectors of the economy that are directly affected by Covid-19. The subsidy will be granted under the National Strategic Reference Framework 2014-2020 (in Greek ESPA 2014–2020) financed by the Hellenic Republic and the European Union. Ministerial decision no. 37674/2020 issued on 10.04.2020 specifies the details and eligibility criteria in respect of the three-month rate subsidy to SMEs (as defined in the Annex I of EU regulation 651/2014) affected by Covid-19. The subsidy will be granted only for business loans performing on 31.12.2019 and in any case arising from loan agreements signed before 01.04.2020. Applying SMEs shall not be “undertakings in difficulty” in the meaning of Annex IV of the ministerial decision unless they qualify as such due to the outbreak of Covid-19 and on 31.12.2020 shall have at least the same number of employees as on 19.03.2020. Applications may be submitted from 15.04.2020 to 30.06.2020, through the address www.ependyseis.gr/mis of the Ministry of Development and Investments. The subsidy is capped to €800,000 per undertaking.
On 13.04.2020 the Greek Government announced the granting of financial aid, especially for tourism businesses. The relevant leg act specifying the requirements and further details of this financial aid is expected to be issued soon.

For Individuals: On 19.03.2020 the Hellenic Bank Association decided the suspension of loan repayment for borrowers-individuals who are evidently affected by Covid-19 and are eligible for the EUR 800 supplement. Such suspension will last three months and will be communicated by the banks to each borrower.

For businesses & individuals: On 01.05.2020, the Greek Government announced, by means of a new leg act with a retroactive effect from 30.04.2020, that the deadline set previously by Greek law 4605/2019, in respect of the submission of applications by individuals for the settlement of their debts and the protection of their primary residence from enforcement measures, is extended to 31.07.2020. Previously, on 31.03.2020, the Greek Government had announced, by means of another leg act, that certain procedural deadlines applying to the framework of law 4469/2017 (‘out of court workout’) and law 4605/2019 (‘primary residence protection scheme’) (e.g. deadlines for the notification of the creditors regarding the submission of the application, deadlines for negotiations held with the creditors, deadlines for the suspension of auctions against the primary residence etc.) are suspended for a 3 months period after 31.03.2020, provided however that the relevant application for the submission of the relevant business or individual in said frameworks had previously been submitted duly and timely. In addition, for those of the businesses or individuals, as the case may be, who have suspended their operations or have been severely affected due to the outbreak of Covid-19, a 3 month suspension has been provided after 31.03.2020 for any due and payable instalments they would have to meet under a settlement plan of any of the ‘out of court workout’ framework, the ‘primary residence protection’ scheme or law 3869/2010 (i.e. the previous primary residence protection scheme and debt settlement framework). For any business or individual that is not currently included as an affected one in the issued leg acts and ministerial decisions, the 3-month suspension to their instalment plan may be granted by the relevant creditors involved in the process following an ad hoc application on behalf of said obligor.

Comments: Measures announced by the Hellenic Bank Association and the Greek Government.

2. Servicing and Debt collection companies [23.03.2020]

On 19.03.2020 the Hellenic Loan Servicers Association announced three-month suspension of any loan instalment payable by all individuals eligible for the EUR 800 special supplement. In addition, suitable solutions offering the option to reduce the instalment amount or suspend the payment of instalments for three months will be offered to each borrower (whether individual or business) affected by Covid-19. Servicers are expected to suspend communication with borrowers claiming a substantiated cause affecting their ability to meet their payments (and providing relevant evidence to this end). Servicers have also provided instructions to their external partners (such as debt collection companies or lawyers) to act in accordance with the above approach.

3. Business financing [23.03.2020]

The Greek government announced the following initiatives for the financing of businesses:

• Granting of new loans of EUR 2 billion to businesses through the European Investment Bank.
• Establishment of a new guarantee mechanism for working capital loans to small and medium sized enterprises of up to EUR 1.5 billion and for working capital loans to large enterprises of up to EUR 2 billion.
  On 11.05.2020, the Hellenic Development Bank SA published an invitation addressed to financial institutions for cooperation in the granting of new working capital loans with 80% guarantee rate until the full repayment. Such guarantee will be funded by the Businesses’ Guarantee Fund Covid-19 (hereinafter the “Guarantee Fund”). The loans shall have duration up to 5 years including any grace period and the relevant loan agreements must have been signed until 31.12.2020. The loan amount shall not exceed the double of the annual salary costs of the fiscal year 2019 (in case where the applying business has been incorporated during 2019 the loan amount shall not exceed the estimated annual salary costs for the first 2 operating years), or the 25% of the turnover of the previous fiscal year or the 10% of the agreed portfolio per financial institution. The financial institutions may respond to the aforementioned invitation until 26.05.2020. All businesses operating in Greece shall benefit from this measure; however the eligibility criteria for the applicant businesses are expected to be specified further after the above program is launched to potential borrowers by the banks.
• Increased funding for the Hellenic Development Bank’s Entrepreneurial Fund by EUR 250 million for the granting of new loans to businesses affected by Covid-19 along with a 100% interest rate subsidy for two months.
  No relevant leg act specifying the above has been issued until the date of this report. Yet, on 28.04.2020 Hellenic Development Bank SA has announced the launching of a new program for working capital loans with 100% interest rate subsidy for the first two years. Such loans will be funded by the National Fund for Entrepreneurship and Development (ETEAN SA) under "Business Financing - TEPIX II". Newly established companies and SMEs affected by the outbreak of Covid-19 may apply for such loans through the address www.ependyseis.gr/mis from 20.05.2020 until 28.05.2020 and then submit the supporting documentation to the cooperating bank of their preference. The loans shall be up to 50% of the turnover of the previous fiscal year, for a period of 24-60 months, a potential grace period of 6-12 months and an interest rate no higher than 8% for the first two years. Applying companies shall preserve for the first two years the number of their employees as on 19/03/2020.
• Financing in the form of refundable advance payments of a total amount of EUR 1 billion with low interest rate and 5-year maturity. A ministerial decision issued on 16.04.2020 has amended the ministerial decision dated 03.04.2020, which specified the details and eligibility criteria in respect of the refundable advance payment and expanded the eligible undertakings. In particular, from 03.04.2020 to 21.04.2020, either businesses (with 1 up to 500 employees) or businesses without employees which operate under specific business forms (i.e. partnerships, private companies (IKE) and limited liability companies) may apply through TAXISNET platform to receive this form of financing from the Greek government. Only businesses with registered seat or permanent establishment in Greece, which have been affected from the incidence and spread of Covid-19, shall proceed with the aforementioned application. Further to this, all applicant businesses shall be going concern undertakings from April 2019 onwards. Businesses may proceed with the application in case they are not “undertakings in difficulty” in the meaning of EU Regulation 651/2014 on 31.12.2019, provided that they have not previously been granted financial aid acknowledged as incompatible by European Commission, or in case they fulfil the conditions of EU Regulation 1407/2013 and provided they have not exhausted the state aid cap provided by said regulation for the 3-year period 2018-2020 (in which case they must not be businesses active in the fisheries, aquaculture and agricultural production sectors). Τhe method of calculation of the exact amount of the financing and the grant procedure have been further specified by a Ministerial Decision issued on 03.05.2020, setting out also additional criteria on which the repayable advance is based upon. In particular, all businesses having completed the aforementioned application shall proceed with a new application through TAXISNET platform until 15.05.2020. This application shall include: i) the exact amount of the expected financing; ii) whether the financial aid is requested on the basis of the Temporary Framework C/2020.1863 (as announced by the EU Commission for the support measures against Covid-19) or on the basis of Regulation (EU) No. 1407/2013 (i.e. the state aid de minimis regulation); (iii) data and information supporting the conditions for the application. The ministerial decision sets out a sample application format in its annexes, which businesses shall consult prior to submitting their second application. Further to such second application, the applicant business shall be notified electronically via the TAXISNET platform on whether their application has been successful and thus they are eligible for the advance grant. In case the application is unsuccessful, the applicant business may request reexamination of the relevant application within 5 business days from the date of the electronic notification. The advance grant will bear interest calculated on the basis of the 1 year IBOR reference rate applicable in Greece plus 109 bps. A grace period will run from the date of the advancement up to 31.12.2021, where the relevant businesses will not be required to repay any amount of principal or interest. After the lapse of the grace period the amount of the advance grant shall be repaid in 40 equal interest-bearing monthly instalments, each one being due and payable on the last business day of each calendar month. However, if, following the granting of the advance, the annual turnover of a business remains lower by 70% or above compared to the annual turnover or annual gross income of the same business that were taken into account for the eligibility of the business in this scheme, the relevant business shall have the right to only repay to the State an amount equal to 70% of the advance grant. In addition, those of the businesses that on 31.03.2020 used to employ more than 20 employees (and provided that they have maintained the same number of employees up to 31.03.2020) shall have the right to only repay to the State an amount equal to 60% of the advance grant. In any case, all subsidised businesses shall maintain the number of employees employed by them on 31.03.2020 up until 31.10.2020, otherwise a mandatory prepayment event of the advance grant would be immediately triggered for the immediate repayment of the full amount of the grant’s principal and also its interest from the day of its disbursement up to the date of such mandatory prepayment.

4. Ban on short selling [23.04.2020]

• On 20.05.2020 the Hellenic Capital Market Commission announced that the ban on short selling will not be further extended. Therefore, short sales and other transactions that create or increase the net short position in shares listed on the ATHEX, irrespective of the venue where the transactions are executed, are permitted as of 19.05.2020.

5. Alternative methods for verification of the customers’ identity during the Covid-19 crisis [24.04.2020]

The HCMC issued on 24.04.2020 an announcement on the due diligence measures to be applied by obliged entities which are supervised by the HCMC on their clients during the Covid-19 crisis. Obliged entities are entitled to apply alternative methods (e.g. video calls, teleconferences, geolocation etc.) for the verification of the customers’ identification which do not necessitate the customers’ presence in the obliged entities’ offices. Obliged entities do not have to officially amend their existing anti-money laundering policies and procedures in order to be able to apply the alternative methods for verification of the customer’s identity without being necessary. They just need to keep a record with the changes applied in their policies and procedures during the Covid-19 crisis.

Financial Action Task Force (“FATF”) issued, on 04 May 2020, a report referring to the best practices and challenges of the fight against money laundering and terrorism financing in the world during the outbreak of Covid-19.

6. Actions to mitigate the impact of Covid-19 on the financial markets [23.04.2020]

• Following the recent leg act, the deadline for the publication of annual financial reports by companies listed on the Athens Exchange is extended until 30 June 2020 in line with the guidance issued by the European Securities and Markets Authority (ESMA) on 27 March 2020.
  Previously, ESMA in coordination with the European Banking Authority issued also guidelines in relation to the accounting implications of the Covid-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9, noting that the measures taken in the context of the Covid-19 which permit, require or encourage suspension or delays in payments, should not be regarded as automatically having impact on the assessment of whether loans have suffered a significant increase in credit risk.
  Companies listed on the Athens Exchange must in any case assess the actual and potential impact of Covid-19 on their fundamentals, prospects and financial situation and proceed to the necessary disclosures provided by the Market Abuse Regulation.
  ESMA issued an announcement on 20 May 2020 via which encourages disclosure of the impact of Covid-19 in the financial position of listed companies in the half-yearly financial reports.
• In addition ESMA acknowledging difficulties encountered by fund managers (UCITS management companies, AIFMs, EuVECA managers and EuSEF managers) due to Covid-19 to prepare and publish their periodic reports (yearly and half-yearly reports) within the regulatory deadlines (i.e. regarding Greek UCITS management and investment companies for 31 December 2019 financial year-ends, the latest publication date is 30 April 2020, Greek AIFMs for 31 December 2019 financial year-ends, the latest publication date is 30 June 2020), announced on 9th April 2020 that national competent authorities, including the Hellenic Capital Market Commission, shall not prioritise supervisory actions against these market participants in respect of the upcoming deadlines in relation to:
  _annual reports referring to a year-end occurring on or after 31 December 2019 but before 1 April 2020 for a period of two months following the relevant deadline;
  _annual reports referring to a year-end occurring on or after 1 April 2020 but before 1 May for a period of one month following the relevant deadline; and
  _half-yearly reports of UCITS referring to a reporting period ending on or after 31 January 2020 but before 1 April 2020 for a period of one month following the relevant deadline.

7. Issues related to payment of cheques [31.03.2020]

• On 31.03.2020 the Greek Government announced, by means of a leg act, the suspension of the time-limits for the submission, expiry and payment of cheques and other negotiable instruments issued by businesses which have suspended their operations or have been severely affected due to the spread of Covid-19, by setting a suspension of 75 days from the relevant date referred to on the body of said negotiable instrument (thus clearly resolving also the issue of the ‘post-dated cheques’). This measure shall be in force from 30.03.2020 until 31.05.2020 and apply to negotiable instruments that will be electronically submitted, by the respective obligors and beneficiaries (issuers, holders, receivers) to the credit and financial institutions lawfully operating in Greece (via a special operation of the ‘Teiresias’ system) within 3 business days from 31.03.2020. Businesses that have not yet been included in the list of the businesses affected from the outbreak of Covid-19 by means of a ministerial decision may also benefit from this measure, provided their negotiable instruments are submitted to the credit and financial institutions via the ‘Teiresias’ system within 3 business days from the issuance of the ministerial decision, pursuant to which such businesses will be characterised as affected from the Covid-19 outbreak. A ministerial decision from the Minister of Finance is expected to clarify the specific process and technical details of submitting the electronic notifications with regard to the negotiable instruments through the ‘Teiresias’ system.
• Suspension of tax and social security obligations as of 01.04. 2020 and onwards for businesses which present for payment negotiable instruments, the payment of which has been suspended in accordance with the above, provided that the aggregate value of those ‘suspended’ instruments is higher than 20% of their average monthly turnover of the immediately preceding tax year (based on the relevant VAT tax returns for the period). This measure is only applicable for businesses that have not been listed already as affected businesses due to the outbreak of Covid-19 by means of a leg act. All business which present a significant increase of their turnover during the Covid-19 crisis (e.g. retail supermarkets) are expected to be set out in a ministerial decision of the Minister of Finance and are be excluded altogether from the perimeter of these measures regarding the negotiable instruments’ suspensions.

8. Other [30.03.2020]

On 26.03.2020 the Hellenic Bank Association announced the increase of contactless payment limit from €25 to €50. This measure came into force on 30.03.2020, and until 30.09.2020.

4. State Aid

1. State Aid Temporary Framework [08.05.2020]

In view of the Covid-19 outbreak, the European Commission mobilises two tools (two separate exemptions of aid compatible with the common market) in order to address the crisis and support the economy of Member States. Firstly, article 107 (2) (b) TFEU regarding state aid to compensate damages caused by exceptional occurrences; secondly, article 107 (3) (b) TFEU regarding state aid to remedy a serious disturbance in the economy of a Member State. In the context of the second exemption, a new State aid Temporary Framework was adopted by the European Commission on 19.03.2020 and was amended on 03.04.2020 and on 08.05.2020. Specific guidance is provided in the Temporary Framework, as amended, on the compatibility conditions applying on the following types of measures made available to them: (i) direct grants, repayable advances or tax advantages; (ii) guarantees on loans; (iii) subsidised interest rates; (iv) short-term export credit insurance; (v) aid for Covid-19 related R&D; (vi) aid for the construction and upscaling of testing facilities; (vii) aid for the production of Covid-19 relevant products; (viii) aid in the form of (selective) tax deferrals and/or suspensions of social security contributions; (ix) aid in the form of (selective) wage subsidies for employees, (x) recapitalisation aid to non-financial companies in need; and (xi) subordinated debt measures to companies on favourable terms. The Commission has published templates for the notification of the respective measures.

Aid may not be granted to undertakings that were already in difficulty (within the meaning of Rescue and Restructuring Guidelines) on 31.12.19. Furthermore, aid granted by Member States under the Temporary Framework to undertakings, and channelled through banks as financial intermediaries, shall benefit the undertakings directly and does not have the objective to preserve or restore the viability, liquidity or solvency of banks. Nevertheless, if, due to the Covid-19 outbreak, banks were to require extraordinary public financial support in the form of liquidity or recapitalisation or impaired asset measures, it will have to be assessed whether the measures meet the conditions provided for by the BRRD and the SRMR.

Non-selective state measures applying to all companies in a Member State and measures directly benefitting consumers do not qualify as state aid and as such are not covered by the Temporary Framework.

The European Commission has until now approved five (5) Greek state aid schemes notified by the Greek Government under the Covid-19 Temporary Framework (briefly discussed below).

2. Loan guarantees to financial intermediaries for working capital loans [05.05.2020]

The first Greek state aid scheme, approved by the European Commission on 03.04.2020 initially amounted to €2 billion. On 30.04.2020 its scope was extended and its budget increased to €2.25 billion in order to cover subsidisation of guarantees. The scheme constitutes support in the form of guarantees on loans in order to help businesses cover immediate working capital needs and -following its amendment- offers also the possibility for subsidisation of the guarantee premiums for loans. The amended scheme will be co-financed by EU structural funds (ESIF). The measure will be implemented through the issuance of guarantees by the Hellenic Development Bank (“HDB”) to financial intermediaries and will partially guarantee eligible working capital loans originated by financial intermediaries. The subsidisation will take the form of direct grants from the newly established “Covid-19 Guarantee Fund” of the HDB. This scheme is open to all Greek undertakings, including from 30.04.2020 the self-employed and the undertakings active in the aquaculture and agriculture sector also, with the exception of financial intermediaries, such as banks and sectors non-eligible by the European Regional Development Fund.

3. Repayable advances scheme [08.04.2020]

On 07.04.2020, the European Commission approved a repayable advances scheme amounting to an estimated €1 billion to support companies affected by the Covid-19 outbreak. The scheme, which is open to companies active in all sectors and applies to the whole territory of Greece, is targeted at companies having temporary financial difficulties due to the Covid-19 outbreak. Eligible for support under this scheme are undertakings that have suffered a significant reduction of their business activity, namely of at least 30% compared to the average business activity of the corresponding period in the preceding 3 years or the corresponding period if a company exists less than 3 years. An additional eligibility requirement is for the beneficiaries to have 1 – 500 employees. The support is to be disbursed by the Greek Independent Authority for Public Revenue (AADE) directly to the companies, without the intermediation of banks and will be granted until 30.06.2020.

4. Grants for SMEs [08.04.2020]

On 08.04.2020, the European Commission approved a €1.2 billion scheme in the form of grants to SMEs affected by the Covid-19 outbreak. The support is intended to cover interest up to €800K per company on existing debt obligations (fixed-maturity loans, bonds or bank overdrafts) for a period of 3 months, with an option for extension for another 2 months. The scheme will apply to the whole territory of Greece and will be open to SMEs from sectors affected by the Covid-19 outbreak in order to support their liquidity.

5. Grants for companies in the floriculture sector [05.05.2020]

On 05.05.2020 the European Commission approved a €10 million State aid scheme to support the floriculture primary production sector in the context of the coronavirus outbreak. The support will take the form of direct grants, implemented by the national Payment and Control Agency for Guidance and Guarantee Community Aid (“OPEKEPE”). It will be accessible to companies of all sizes active in this sector in Greece, in order to ensure that those companies have sufficient liquidity to maintain their activities during and after the outbreak. Undertakings active in the processing and marketing of agricultural products as defined in Article 2(6) and 2(7) of the Agricultural Block Exemption Regulation (“ABER”), are excluded from the scope of the measure. Also, aid may not be granted to undertakings that were already in difficulty, within the meaning of the General Block Exemption Regulation (“GBER”) or the ABER, on 31.12.2019. Aid under this scheme can be granted until 31.12. 2020.

6. Wage subsidies to self-employed [11.05.2020]

Finally, on 11.05.2020 the European Commission approved a €500 million Greek scheme to support self-employed individuals, including self-employed managers of small undertakings of up to 20 employees active in Greece in sectors affected by the Covid-19 outbreak. The measure is open to the sectors determined by internal ministerial decision (2 categories: sectors that were obliged to suspend their operations and sectors that are seriously hampered by the Covid-19 outbreak). Financial institutions are excluded from the measure. The measure provides aid in the form of direct grants to beneficiaries, through a one-off payment of €800 per self-employed person and corresponds to a period of 45 days (corresponding to 70% of the minimum national monthly wage) and it will be co-financed by ESIF. Aid may be granted under said measure no later than 31.12.2020.

5. Healthcare - Public Procurement

1. Emergency measures to ensure the adequacy of personal protective equipment and personal hygiene [14.03.2020]

Companies active in the chain of production, import, marketing, sale, brokerage, movement and distribution of medicinal products and personal protective equipment and personal hygiene in the Greek territory shall submit to the competent authority every 2 days, data as to their stock in: (a) surgical masks; (b) antiseptic solutions; and (c) antiseptic wipes.

2. Requisition of goods, consumable and non-consumable [14.03.2020]

Goods, consumable and non-consumable belonging to individuals or legal entities and falling within the meaning of special hospital equipment, personal protective equipment and medicines may be requisitioned for a period of 6 months.

• Τhe scope of special hospital equipment includes: respirators, hospital beds, standard bed equipment, vital signs monitors, closed suction systems and necessary medical devices adjacent to the ventilator function.
• Personal protective equipment is defined as: masks of all kinds, personal protective equipment and sanitary clothing.

Comments: The exact procedure regarding the determination as well as payment of the compensation for the requisition is set out in detail in Article 6 of the leg act dated 14.03.2020.

3. Preventive measures for the safety of the population taken by the National Organisation for the Provision of Healthcare Services (EOPYY) [18.03.2020]

• Healthcare Professionals (HCPs) are given the opportunity to issue repeated medical prescriptions until 30.06.2020 for vulnerable groups of the population.
• Patients receiving High Cost Drugs (CVD) from EOPYY pharmacies and belonging to vulnerable groups can appoint a person to receive their medicines with a simple solemn declaration (without validation of the signature).
• Scheduled delivery of High Cost Drugs (by appointment) enters into force at the EOPYY central pharmacy in Maroussi and thereafter, the service will be available at all EOPYY’s pharmacies.
• The possibility of online submission for the execution of electronic advice on special treatment provided by certified (non-contracted) therapists through the EOPYY’s online applications at no cost for the insured is set forth.

4. Maximum quantity of goods sold for personal hygiene and protection [20.03.2020]

A maximum amount of 3 units may be imposed by suppliers on the retail sale regarding products of personal protection and hygiene, e.g. antiseptics, masks, disinfectants for the next 6 months provided there is still a risk of Covid-19 spreading.

5. Sampling cosmetics [20.03.2020]

No sampling of cosmetics may be made available to consumers and any such sampling products must be removed from all retail outlets.

6. Maximum profit margin [20.03.2020]

A maximum profit margin is set at that which was effective on 1st of February 2020 for products which are necessary for the health, nutrition, transportation and security of the consumers, especially pharmaceuticals and medical devices such as surgery masks, antiseptics etc.

7. E-prescriptions [20.03.2020]

All medical prescriptions may be obtained through the electronic portal https://www.e-syntagografisi.gr/p-rv/p using the taxisnet codes.

8. Primary care at home through mobile units [20.03.2020]

Mobile units are introduced for the purpose of offering primary care services to patients at home and sampling for Covid-19.

9. Sending of pharmaceutical products to patients via courier [20.03.2020]

The option of sending pharmaceutical products directly at patients’ home by EOPYY’s pharmacies via courier services is introduced for the next 4 months provided there is still a risk of Covid-19 spreading.

Comments: The exact procedure to be followed will be set out in a decision of EOPYY.

10. Suspension of execution of public procurement contracts [20.03.2020]

Option for the competent Minister to issue a ministerial decision with the below measures, which can have duration up to 6 months as from 20 March 2020.

a) suspension of tendering procedures, b) extension of the submission of the participation petitions or the tender offers in cases whereby the tender has already been published, c) suspension of every time limit regarding the public procurement regardless of the status they are in (award or execution of the contract) and d) extension for all types of contractual deadlines.

11. Speeding up the supply of disinfectants [26.03.2020]

On 24.03.2020, European Chemicals Agency (ECHA) announced its decision to support EU/EEA authorities to apply derogations from the normal authorisation requirement for biocidal products in order to increase the manufacture and supply of disinfectants on the European market. Companies looking to quickly access the market with their disinfectants that contain an already approved active substance can apply for permission to the relevant national authority by relying on Article 55(1) of the Biocidal Products Regulation (BPR). This provision allows national authorities to give time-limited derogations from the standard product authorisation requirements in situations where there is a threat to public health.

12. Exceptional authorisation (marketing and use) of biocidal products of type 1, pursuant to Article 55(1) of Regulation (EU) 528/2012 [26.03.2020]

The National Organisation for Medicines (EOF), taking into account the shortages reported in active substances produced in compliance with Article 95 of Regulation (EU) 528/2012, decided to grant marketing authorisations for products which do not meet the requirements set out in the aforementioned Article of the Regulation.

13. Suspension of GMP, GDP and market inspections [26.03.2020]

EOF has temporarily suspended all Good Manufacturing Practice (GMP), Good Distribution Practice (GDP) as well as on-site market inspections, in the context of implementation of measures taken to limit Covid-19 spreading. In cases where suspension is not possible, taking into account the nature and necessity of the inspection and upon assessment of the associated risk, on-the-spot inspections/audits related to serious complaints or other emergencies shall be carried out.

14. Temporary prohibition of parallel exports and intra-Community movement of medicinal products [26.03.2020]

EOF decided to prohibit, temporarily, the parallel exports and intra-Community movement of certain medicinal products whose sufficiency is crucial for the treatment of patients infected by Covid-19 or suffering from other respiratory infections.

15. Suspension of private practices [26.03.2020]

As a result of the governmental requisition of personal protective equipment, private HCPs across the country may be forced to suspend their private practices in case they run out of the necessary protective equipment such as masks, gloves and antiseptic products.

16. Donations’ Acceptance Procedure [30.03.2020]

For donations of special hospital equipment, personal protective equipment and medicines, performed by any third party, whose acceptance procedure is conducted in accordance with the provisions of the leg act issued on 14.03.2020, solely the notification to the Minister of Finance of the acceptance of said donations (and not its prior approval) is required.

17. Establishment of an Audit Committee for Monetary Donations of the Covid-19 Special Account of the Institute of Pharmaceutical Research and Technology (IFET) [30.03.2020]

A three-member Audit Committee regarding the realisation of monetary donations of the Covid-19 Special Account is established, having as its core responsibility the recommendation to the Minister of Health of all the necessary actions and measures for the control of the management and utilisation of the funds of monetary donations of the Special Account of IFET.

18. Establishment and operation of a National Registry of Covid-19 Patients [30.03.2020]

The establishment and operation of a National Registry of Covid-19 Patients aims at protecting public health in view of the high impact of the virus on the general population, the need to record epidemiological data, pharmacovigilance and surveillance of the private healthcare providers.

19. Approval of off-label administration of medicines to Covid-19 patients [30.03.2020]

Provided that there is an imminent public health risk from the spread of Covid-19 and in the absence of approved appropriate treatment against Covid-19, in accordance with the pharmaceutical legislation, the Minister of Health may decide for the administration, mainly to patients that belong to vulnerable groups, of medicines that have been authorised for another indication and are likely to be effective in combating Covid-19, following the procedure and the requirements provided by this Act.

20. Administration of medicines in the context of urgent temporary early access to non-approved medicines to Covid-19 patients [30.03.2020]

In derogation from the applicable regulatory framework, provided that there is an imminent public health risk from the spread of Covid-19 and that the statutory conditions for the inclusion of patients into an approved clinical trial in Greece, a special procedure for urgent temporary approval for early access (compassionate use) to non-approved medicines is established for Covid-19 patients, following the specific procedure and requirements set out in this Act.

21. Covid-19 patients’ medication [30.03.2020]

Any executed medical prescription that is related to the administration of medicines for non-approved indications (off-label use) to Covid-19 patients shall be reimbursed without requiring reimbursement approval before receiving said medication, except in cases of urgent temporary early access to non-approved medicines, where the cost shall be are covered by the “Responsible Person” of the scheme.

22. Donation of pharmaceutical products to address urgent needs [01.04.2020]

By its announcement, EOF underlined that donations of medicines are still effected according to the simplified procedure of operating Circular 57386/17-7-2013, with the mention that the Marketing Authorisations Holders (MAH) may immediately proceed with the realisation of the donation, bypassing the 15-day waiting period from the notification to EOF’s Traffic Control Department. EOF clarified that the above facilitation is adopted solely for reasons of immediate coverage of the extraordinary needs as a result of Covid-19 spreading.

23. Restrictions on exports of disinfectants [08.04.2020]

The Independent Authority for Public Revenue (AADE) proceeded with the ban on the export of disinfectants in the context of extraordinary measures adopted to tackle the spread of Covid-19. The obligation of exclusive supply and disposal of said products in the Greek territory as well as the prohibition of their export applies both to producers and resellers.

24. Initiation of the National Registry of Covid-19 Patients [10.04.2020]

By their joint press release, the Ministries of Health and of Digital Governance announced that the National Registry of Covid-19 Patients, provided in the leg act issued on 30.03.2020, is entered into operation. The Registry shall include all necessary information and data to combat the pandemic and thus, shall serve as a single point of reference for all outbreaks of the virus.

25. Procedure for the acceptance of donations to EODY to combat Covid-19 pandemic [13.04.2020]

By virtue of the latest leg act, the President of the National Organisation for Public Health (EODY) is enabled to accept monetary donations or donations in kind was introduced that can be used in the tracking of Covid-19 cases by third parties. Acceptance of said donations is effected without delay with a declaration of acceptance of the President of EODY. Indicatively, within the scope of donations in kind may fall personal protective equipment, protective clothing, means of transport and vehicles, fixed electronic telephone or teleconferencing equipment, as well as computers. This process of donations acceptance applies as well to donations that took place before the entry into force hereof and in any case after the entry into force of the leg act issued on 25.02.2020.

26. In-home or remote provision of health care services by EOPYY HCPs or GPs to Covid-19 patients [13.04.2020]

In the aim of protecting public health and restricting the spread of Covid-19, EOPYY HCPs as well as GPs may proceed to home visits or provide remote health services to both insured and uninsured Covid-19 patients that remain at home. For the period that this measure is in force, Article 16 of the leg act issued on 13.04.2020 provides for special provisions for the HCPs compensation, in derogation of the general rules applicable to EOPYY HCPs and GPs.

27. Provisions for the procedure of e-prescriptions issuance [13.04.2020]

HCPs issuing e-prescriptions, according to the pertinent provisions of the leg act issued on 20.03.2020, shall include in the respective monthly submission to EOPY the required visit form where the number of the e-prescription shall be indicated, without signature of the insured for their reimbursement.

28. Provision of healthcare services through digital means [13.04.2020]

By a joint decision of the Ministers of Health and Digital Governance, digital infrastructure and services may be used to provide advice, guidance and support to patients, who have been diagnosed with Covid-19 and remain at home, throughout their monitoring. The Minister of Health may decide on the use of the aforementioned infrastructure and systems for the remote advice and e-monitoring by GPs of patients suffering from chronic illness with other underlying medical conditions.

29. Electronic Preapproval System [13.04.2020]

Article 20 of leg act issued on 20.03.2020provides for the amendment of Article 265 of the Greek 4512/2018 by addition of par. 3. In particular, the new paragraph stipulates that all requests related to the administration of medicines for non-approved indications, even if said requests concern insured falling under the competence of different Social Security Organisations, are submitted as well to the Electronic Preapproval System of EOPYY. The relevant procedure of examination for the administration requests of EOPYY’s insured applies, mutatis mutandis, in the latter case. However, the aforementioned approval does not entail the undertaking of the insurance coverage by EOPYY. Ministerial Decision 154/2012 on “Pharmaceutical preparations other than approved indications” is abolished.

30. Conclusion of contacts by EODY [13.04.2020]

Provided that there is an imminent public health risk from the spread of Covid-19 and in any case for a period which may not exceed 4 months, EODY may, by way of derogation from all applicable national provisions on recruitment and public procurement, conclude contracts for a series of cases listed in Article 22 of leg act issued on 20.03.2020, including, inter alia, supply of electronic incident management system, purchase of case sampling bags, contracts for supplies or services concluded under the indirect costs of the Act, as specified in the respective technical bulletin etc.

31. EOF’s Announcement on hand disinfectants and the legal framework governing their marketing [21.04.2020]

With regard to the licence for antiseptic manufacturing for the treatment of the Covid-19, according to article 5 of the Greek Law 4681/2020, enforcement of provisions of case (d) of paragraphs 1 and 2 of Article 3 of the Greek Law 1316/1983 (providing for EOF’s competence in granting, suspending or revoking said licences and imposing administrative penalties respectively), are suspended for 6 months, exclusively for companies that already hold a licence to manufacture pharmaceutical or cosmetic products and solely for the production of disinfectants of type 1 for human use either in liquid or gel form or impregnated wipes, the marketing and use of which is governed by EU Regulation 528/2012.

The above companies may produce the above products exclusively for their disposal in the Greek territory and are obliged to comply with all rules on safety of products and informing the public as to their use and characteristics.

The obligation of exclusive supply and disposal of said products in the Greek territory as well as the prohibition of their export applies both to producers and resellers.

32. EOF’s Announcement on the tests for Covid-19 detection [21.04.2020]

By its announcement, EOF clarifies that the tests for Covid-19 detection (the so-called “rapid tests”) fall within the scope of medical device and therefore, prior notification to EOF’s Electronic Medical Device Registry of all data enabling their identification is a prerequisite for their marketing.

The announcement provides in detail for the documents that must be included in the notification and clarifies that labeling as well as instructions for use must be complete, accurate and in Greek. Said requirements must be fulfilled before the products are marketed in the Greek territory and, as such are available to consumers.

33. Acceptance of donations of medical devices of any kind to combat the outbreak of Covid-19 [01.05.2020]

By virtue of the latest leg act issued on 01.05.2020, the Minister of Health may accept donations of medical devices of any kind to combat the outbreak of Covid-19 by any third party, either individual or legal entity, according to the procedure and the conditions set out in Article 8 of the leg act issued on 14.03.2020, as amended and in force.

34. Update of the National Registry of Covid-19 Patients- Access to data of the General Secretariat for Civil Protection [01.05.2020]

At the beginning of the operation of the National Registry of Covid-19 Patients, its update may be effected by granting, retroactively, data to the e-Government Centre for Social Security (IDIKA), which have come to users’ knowledge for tracing purposes, and refer to all confirmed cases. To this effect, the General Secretariat for Civil Protection may have access to the following data regarding the course of the hospitalised patients: (a) the type of bed where each patient is treated (ICU, HDU, simple) as well as any changes and (b) the outcome of the treatment (discharge due to treatment or death).

6. Employment

1. Special leave for parents [21.05.2020]

• Following the temporary suspension of the operation of educational institutions in Greece, a special purpose paid leave has been established.
• Employees with children, as defined in the relative leg act, are entitled to a minimum of 3 days of said leave on condition that they use 1 day of their annual leave for every 3 days of the special leave.
• Such leave entitlement will remain in force for the duration of the suspension of the respective educational institutions.
• The Greek State will subsidise part (1/3) of the employees’ remuneration during such special leave through reimbursement of the relevant cost to employers.
• With respect to the use of such leave within March, April and May, employers are obliged to file a special declaration via the ERGANI platform between 1 and 15 June.
• If said measure is further extended, the relevant declaration must be submitted by the 15th of the month following the granting of the special leave.

Comments:

• Further details are provided for in Article 4 para. 3 of the leg act issued on 11.03.2020, a circular issued by the Ministry of Labour on 12.03.2020 and Ministerial Decisions dated 06.05.2020 and 10.05.2020.

2. Special provisions on telework [27.04.2020]

• Employers may unilaterally impose a system of remote working until 31 May 2020 (as extended).
• By the 10th of the month following the implementation of the measure, employers are obliged to file a special declaration via the ERGANI platform.

Comments: The duration of this measure may be further extended depending on the circumstances.

3. Notifications to ERGANI platform [27.04.2020]

• The employers’ obligation to notify in advance, via the ERGANI platform, the authorities of any change of the employees’ working hours (including remote working, overwork or overtime) is suspended until 31 May 2020 (as extended).
• For the duration of the above measure employers are obliged to notify such changes within the first 10 days of the following month.

Comments: The duration of this measure may be further extended depending on the circumstances.

4. Special provisions on overtime work [20.03.2020]

• Overtime which exceeds 120 hours per year does not require the prior issuance of a special permit by the Ministry of Labour.
• In any event, such overtime cannot exceed the daily lawful limits.

Comments: This measure will remain in force during the crisis and for a maximum of 6 months as of 14 March 2020.

5. Exception from the prohibition of work on Sundays [20.03.2020]

Employees of businesses active in the areas of production, transport and supply of food, fuel, medicines and paramedical products to retailers selling those products are exempted from the prohibition of work on Sundays and public holidays.

Comments: This measure will remain in force during the crisis and for a maximum of 6 months as of 14 March 2020.

6. Safe operation staff [09.04.2020]

Employers belonging to the specific impacted categories announced by the Ministry of Finance may impose a system of work based on a “safe operation staff”, as follows:

• Each employee may work for a minimum of 2 weeks per month, either continuously or in parts.
• The above organisation of work takes place on a weekly basis and must cover at least 50% of total staff.
• During such measure employers are prohibited from making any dismissals and must maintain the same employees under the same terms of employment, with the exception of those employees who resign or retire.
• Employers who follow the above system of work, whether in combination with the measure of suspension or not, are obliged to file a special declaration via the ERGANI platform within the first 10 days of the following month.

Comments:

• This measure will remain in force during the crisis and for a maximum of 6 months.
• Further details are provided for in the ministerial decision issued on 03.04.2020.

7. Intragroup transfer of employees [09.04.2020]

• Employers who are severely impacted by the crisis or have been on a temporary lockdown by order of the authorities may provisionally transfer personnel to other companies of the same group.
• During such measure employers are prohibited from making any dismissals and must maintain the same employees under the same terms of employment, with the exception of those employees who resign or retire.
• Employers who proceed to such intragroup transfers, whether in combination with the measure of suspension or not, are obliged to file a special declaration via the ERGANI platform within the first 10 days of the following month.

Comments: Further details are provided for in the ministerial decision issued on 03.04.2020.

8. Suspension of employment contracts by employers on lockdown by order of the authorities [31.03.2020]

• The lockdown imposed by the authorities constitutes an event of force majeure and releases employees from the obligation to provide services and their employers from the obligation to pay salary. During the lockdown period the employment contracts are suspended.
• Fixed-term employment contracts, which were due to expire after the lockdown, are also suspended and continue after the lockdown is lifted for the remaining of their term.
• All unpaid leaves agreed between employers and employees are revoked as from 28 March 2020 and the respective employment contracts are placed on suspension.
• Starting from 18 March 2020, employers whose businesses have been temporarily locked down by order of the authorities are prohibited from making any dismissals during the lockdown period. If effected, such dismissals are invalid.

Comments: Further details are provided for in the ministerial decision published on 28.03.2020.

9. Extension of suspension of employment contracts by employers on lockdown by order of the authorities [21.05.2020]

• If the lockdown is extended during May 2020, the suspension of employment contracts is equally extended for the period of the continued lockdown.
• During the extension, employees will be entitled to a special state benefit, prorated to the period of the extension.

Comments: Further details are provided for in the ministerial decision published on 10.05.2020.

10. Suspension of employment contracts by employers severely impacted by the crisis [21.05.2020]

• Employers belonging to the specific impacted categories announced by the Ministry of Finance could suspend the employment contracts of all or part of their employees for an uninterrupted period of 45 days. Such option could be exercised one-off or progressively between 21 March 2020 and 20 April 2020.
• Fixed-term employment contracts expiring after 21 March 2020 could also be suspended, in which case their term is continued after the suspension period.
• During the suspension period employers are prohibited from dismissing any of their employees. If effected, such dismissals are invalid.
• Employers who make use of the above measure are obliged to maintain the same employees under the same terms of employment as at 21 March 2020, for a period equal to the suspension period. Such restriction does not cover employees who resign, retire or whose fixed-term contracts expire.
• Employers, who suspend part of their employees as above, may, in parallel, make use of the other support mechanisms for the rest of their personnel, i.e. operation under “safe operation staff” and intragroup transfer of employees.
• Teleworking employees are excluded from the above suspension mechanism as they continue to provide their services to the employer. By way of exception, employers may agree with part (not in excess of 10%) of their suspended employees to provide telework in order to cover temporary needs of the business. Such telework must be notified through the ERGANI platform prior to its commencement and remunerated pro rata, up to the total amount of the employee’s normal remuneration, while employers must also cover the respective social security contributions.

Comments: Further details are provided for in the Ministerial Decisions published on 28.03.2020 and 03.04.2020 respectively.

11. Extension of suspension of employment contracts by employers severely impacted by the crisis [21.05.2020]

• Employers belonging to the specific impacted categories announced by the Ministry of Finance, who have suspended the employment contracts of all or part of their employees, may extend the suspension of up to 60% of said employees for a maximum of 30 days and in any event not beyond 31 May 2020. If the percentage above is exceeded, employers are liable for paying themselves the remuneration to the employees exceeding such percentage.
• Depending on their activity, certain employers (mainly in the sectors of tourism, transport, culture and dining) are excluded from the percentage cap (60%) mentioned above.
• During the extension, employees will be entitled to a special state benefit, prorated to the period of the extension.
• Employers who make use of the above right are prohibited from making any dismissals until 31 May 2020 and must maintain the same number of employees under the same type of employment contract for a period of 45 days following the expiry of the extension.

Comments: Further details are provided for in the ministerial decision published on 10.05.2020.

12. Permanent revocation of the suspension of employment contracts [21.05.2020]

• Employers who have suspended the employment contracts of all or part of their employees may proceed to the revocation of at least 40% of suspended contracts on condition that the suspension has lasted at least for 15 days.
• Depending on their activity, certain employers (mainly in the sectors of tourism, transport, culture and dining) are excluded from the percentage cap (40%) mentioned above.
• If revoked, such employment contracts cannot be suspended again, while affected employees are entitled to the special state benefit prorated to the days of the suspension.
• Following revocation of the suspension, employees may be placed in the “safe operation staff” system of work under the terms described above (i.e. participation of at least 50% of the employees revoked from suspension, weekly reference period for a minimum of 2 weeks work per month, notification obligation etc.).
• Employers on lockdown by order of the authorities are excluded from the right of permanent revocation.

Comments: Further details are provided for in the ministerial decision published on 10.05.2020.

13. Temporary revocation of the suspension of employment contracts [07.05.2020]

• Employers on lockdown by order of the authorities or belonging to the specific impacted categories announced by the Ministry of Finance may temporarily revoke the suspension of employment contracts in cases of exceptional, urgent and inflexible business needs that cannot be postponed.
• During such revocation period employees are entitled to their normal remuneration prorated to the number of days worked.
• Employers who proceed to such temporary revocation are obliged to file a special declaration via the ERGANI platform prior to the commencement of the exceptional work to be provided.
• After the temporary revocation period expires, the suspension of the employment contract continues until it is fully completed, i.e. the suspension period is extended by the number of days of the temporary revocation.

Comments: Further details for the implementation of the above will be provided by ministerial decision.

14. Special state benefit [21.05.2020]

• Employees whose employment contracts have been suspended either following a lockdown by order of the authorities or a decision of their employer as per the previous paragraphs were entitled to a special state benefit of EUR 800. Such benefit covered a suspension period of 45 days during which the employees was entitled to full social security coverage, borne by the State.
• The same state benefit was due also to employees who have been terminated or resigned during the period from 1 to 20 March 2020.
• Employers on lockdown by order of the authorities were required to declare the suspension of their activities and the affected employees through the ERGANI platform by 10 April 2020 (as extended). Failure to do so results in the exclusion of the employers from various relief measures provided for impacted businesses. By 10 April 2020 employers were also required to inform their employees in writing or by email about the submission of the above declaration so that employees also submit their required application to the electronic platform of the Ministry of Labour.
• Employers belonging to the specific impacted categories announced by the Ministry of Finance exercising their right to suspend the employment contracts of all or part of their employees were obliged to declare their affected employees through the ERGANI platform within the period between 21 March 2020 and 20 April 2020; otherwise, they would not be eligible for the various State measures available to impacted businesses. Employers were required to inform on the same day their employees in writing or by email about the submission of such declaration so that they could also submit the required application to the respective platform. Employers, who do not place any employees on suspension, although entitled to, remain eligible for the other relief measures available to impacted businesses. Said employers could pay to suspended employees an amount on top of the special state benefit up to their gross monthly remuneration, in which case the employers were also required to cover the respective social security contributions.
• During any extension of the suspension of their employment contracts, employees will be entitled to a special state benefit of EUR 534, prorated to the period of the extension. Further details are provided for in the ministerial decision published on 10.05.2020.

Comments: Further details are provided for in the Ministerial Decisions published on 28.03.2020 and 10.05.2020, as well as a circular issued by the Ministry of Labour on 07.04.2020.

15. Special provisions on Easter allowance [31.03.2020]

• Employers on lockdown by order of the authorities or belonging to specific categories, as defined by the Ministry of Finance, who have been severely impacted by the crisis, are entitled to pay the Easter bonus at a later date than its due date, i.e. Holy Wednesday, and in any event latest on 30 June 2020.
• Given that the lawful reference period for the calculation of the Easter allowance runs from 1 January until 30 April each year, the employer shall pay the portion of the allowance corresponding to the period from 1 January until the day of suspension (if any), while the portion of the allowance corresponding to the remaining part of the reference period shall be paid by the State.
• The Easter allowance for employees on suspension shall be calculated on the basis of their salary or daily wage paid on the last day prior to the suspension of the employment contract.

Comments: Further details will be set out in a Ministerial Decision.

16. Adaptation of employees’ working time to opening hours [07.05.2020]

• Employers previously on lockdown by order of the authorities or belonging to the specific impacted categories announced by the Ministry of Finance may adapt, following the lifting of the lockdown, the working time of their employees to their opening hours.
• Such adaptation may take place on condition that there is no change to the type of the employment contract of said employees.

17. Extension of regulatory terms of collective labour agreements and arbitration awards [07.05.2020]

The regulatory terms of collective labour agreements and arbitration awards, whose statutory 3-month extension period expired between 29 February and 30 April 2020, shall remain in effect until 30 June 2020.

18. Measures for the protection of health and safety and the prevention of the spread of Covid-19 at the workplace [07.05.2020]

• A circular issued by the Ministry of Labour on 4 May provides for specific measures for the prevention of the spread of Covid-19 in view of the employer’s obligation to ensure health and safety at the workplace. Such measures are divided into 4 categories: a) organisational measures, b) personal hygiene measures, c) environmental measures and d) measures for monitoring employees’ health.
• More specifically, organisational measures that must be adopted by the employers include indicatively the organisation of working time so as to avoid overcrowding, imposition of telework (where possible), reorganisation of workplace ensuring the necessary distancing as per legal requirements, avoidance of face-to-face meetings and regular provision of information to employees, especially as regards actions to be taken in case of Covid-19 symptoms.
• Personal hygiene measures impose specific obligations both on employers and on employees. Such measures include indicatively the obligation of employers to install appropriate hygiene equipment, such as washing basins and sanitising hand rub dispensers, provide employees with appropriate personal protection equipment, such as face masks, while employees are required inter alia to observe the necessary hygiene measures and inform employers in case they experience Covid-19 symptoms or in case of contact with a Covid-19 case.
• Environmental measures include the implementation of appropriate ventilation and cleaning procedures, as well as disinfection in case of a confirmed Covid-19 case.
• Measures that monitor employees’ health include employers’ obligation to develop a process for the handling of a confirmed Covid-19 case at the workplace, as well as the introduction of protective measures for high risk employees. Employers are also required to take reasonable care for employees’ mental health.
• Lastly, employers should complete a self-appraisal form to ensure compliance with the applicable health and safety measures.

7. Data Protection

1. Processing of health data of visitors and employees [20.03.2020]

Data controllers are permitted to collect health data of visitors or employees to building premises in order to safeguard public health under certain conditions. The Hellenic Data Protection Authority (HDPA) has made specific mention of measuring body temperature and handing out questionnaires on symptoms.

Comments: On 18.03.2020 the HDPA issued Guidelines on personal data processing in the context of combatting Covid-19 in which it supported that data protection legislation should not constitute an obstacle in the fight against this pandemic. Data controllers have increased flexibility to process health data, but the obligations of the GDPR are still applicable.

2. Processing travel data of visitors or employees [20.03.2020]

Data controllers are legally permitted to gather specific information on a visitor or employee’s recent travel destinations, as well as of the people they have come in contact with, but the obligations of the GDPR are still applicable.

3. Disclosure of epidemiological data [20.03.2020]

In order to respect for the public’s right to information, data controllers are permitted to disclose to public health authorities that a subject has contracted Covid-19 by sharing only the necessary information.

4. Disclosure of borrower personal data to financial institutions [30.03.2020]

By virtue of the leg act of 30.03.2020, Greek ministries shall be allowed to disclose identification data of the individuals and legal entities that are beneficiaries of the state financial aid distributed due to the effects of the pandemic, to banks, credit institutions and loan servicing companies, unless the concerned persons have objected to the disclosure of their personal data until 08.04.2020 by sending a relevant message at www.keyd.gov.gr. The data can be used by the abovementioned entities exclusively for the purpose of offering favorable settlements and repayment terms to the borrowers.

5. Establishment of the National Registry of Covid-19 Patients [30.03.2020]

• For the effective combat against the pandemic, a National Registry of Covid-19 Patients ("the Registry") is founded. The Registry shall consist of a list of individuals that have been diagnosed as positive to Covid-19 and shall include the name, age, sex, current disease status and health condition of each patient.
• On 08.04.20, a change to the draft law ratifying the leg act of 30.03.2020 added the patients’ Social Security Number to the list of personal data being processed in the Registry in order to increase transparency and efficient tracing of Covid-19 cases.
• For purposes of data protection, the Ministry of Health shall act as Data Controller and the e-Government Centre for Social Security (IDIKA) shall act as Data Processor.
• All healthcare organisations and healthcare providers in Greece, including hospitals, private clinics and doctors, are mandated to keep the Registry updated without undue delay. Failure of compliance with this obligation may lead, as regards legal entities, to the temporary or permanent revocation of licence of operation and, with respect to private doctors, to disciplinary actions.
• The disclosure of the personal data included in the Registry to insurance and banking companies is explicitly prohibited, whereas such prohibition may not be lifted even with the consent of the affected individual.
• The operation of the Registry is governed by detailed rules that aim to protect the personal data of the patients, which are set forth in the joint Ministerial Decision of Health and State No. 2650/10.04.2020. It shall function as a web platform integrated with all other e-Health services of the country. Patients whose data is being processed in the Registry can exercise all rights provided to data subjects in the GDPR and the Greek data protection law, as well as any rights provided related to the e-Prescription System, which is already in place (Ministerial Decision of Health 2649/14.04.2020).
• IDIKA undertakes many responsibilities as a processor including record-keeping, performance of Data Protection Impact Assessments and implementation of security measures, such as encryption and action logging.
• The healthcare providers that are under the obligation to report confirmed cases of Covid-19 in the Registry must follow a specific procedure by using a template electronic document, which shall include certain information set forth in detail in the Ministerial Decision mentioned above.
• User access to the platform will be strictly regulated and each professional will only have access to data relevant to their activities. Each patient’s data shall be retained for a lifetime plus an additional period of 20 years.
• Pursuant to Ministerial Decision of Health 2649/14.04.2020, one of the purposes of the Registry is to share epidemiological data with the relevant EU Registry of Covid-19 patients and the Ministry of Health shall conduct such disclosures of data in compliance with all applicable data protection legislation.

Comments: The establishment and role of the Registry is provided in Article 29 of the leg act of 30.03.2020, which also includes the necessary privacy notice required under Article 14 of the GDPR and the responsibilities of IDIKA as a processor. The unlawful processing of personal data included in the Registry may lead to severe criminal sanctions. Further details on the operation of the Registry, the obligation of IDIKA as processor, the technical measures that should be implemented, access rights and data retention periods are set forth in the joint Ministerial Decision of Health and State No. 2650/10.04.2020. The Registry is founded pursuant to Ministerial Decision of Health No. 2649/14.04.2020.

6. Mobilisation of EU data protection bodies [09.04.2020]

On 07.04.2020 the European Data Protection Board ("EDPB"), which is the EU body assigned with the task of the consistent application of the GDPR, stated in its plenary meeting that it will prioritise and speed-up the publication of a guidance on the processing of personal data in the context of Covid-19, that will focus on the following issues: (a) the processing of health data for advanced scientific research and (b) the fair use of geo-location and tracking tools employed against the pandemic.

Additionally, on 06.04.2020 the European Data Protection Supervisor ("EDPS"), which is the EU independent data protection authority that monitors the processing of personal data by EU institutions and bodies, made a public statement, in which the EDPS called for "digital solidarity" of the EU in times of crisis, committing that the EDPS will work alongside national authorities to ensure the protection of citizen privacy and he invited the tech industry to build tools which implement privacy by design. Considering that most EU states are in the process of developing applications to combat the pandemic, the EDPS also called for a unified Pan-European development of a “Covid-19 mobile application” in coordination with the World Health Organisation.

7. Provision of health services with digital means for Covid-19 patients [13.04.2020]

By virtue of leg act 13.04.2020, patients of Covid-19, who have been instructed to stay under lockdown, will be provided virtual health services by their doctors. As is the case with all health services, the patient’s consent is required. If the patient is in no position to provide said consent, the relatives or other companions who live together with the patient will be able to consent on his/her behalf. Processing of the patient’s sensitive data will be subject to the obligations set out in the GDPR and Greek Law 4624/2019.

Comments: A Joint Ministerial Decision (Health & Digital Governance) is expected to provide the details of the virtual health application as well as the measures implemented to protect patients’ personal data.

8. Customer due diligence measures will be performed digitally [13.04.2020]

By virtue of leg act 13.04.2020, natural persons who are subjected to verification of identity and source of income by entities who are obliged to take customer due diligence measures (pursuant to EU Directive 849/2015 on “prevention of money laundering and terrorist financing”) can apply digitally to disclose that information to the financial institution of their choice through the Single Digital Portal of Public Administration. Access to the application will be effected with TAXISNET credentials and based on the consent of the user.

Comments: EU Directive 849/2015 has been implemented with Greek Law 4557/2018. A Ministerial Decision of Digital Governance is expected to set forth the details of personal data processing taking place through the digital application.

9. Guidelines on tele-working by the HDPA [15.04.2020]

The HDPA is taking steps in ensuring that the processing of personal data in the context of tele-working is compliant with applicable legislation. Employers should take all appropriate steps to adequately inform the employees, considering that not everyone has the same degree of familiarity with new technologies. Additionally, employees have an increased expectation of privacy when working at home. The guidelines focus on issues of safe network access, data storage, secure use of email and safe conduct of teleconferences.

10. EU Commission calls for a unified approach in mobile contact-tracing apps [16.04.2020]

In order to facilitate the gradual lifting of social distancing and confinement measures, the EU Commission has published guidance on the use of contact-tracing apps, highlighting the importance of respecting data security, confidentiality and privacy of EU citizens. Among the privacy safeguards being promoted are: (i) use of anonymised data to avoid stigmatisation, (ii) use of Bluetooth data instead of GPS in order to avoid location tracking of individuals, (iii) retention of data limited to the duration of the crisis and (iv) interoperability of apps between member states.

Comments: The Commission developed a “toolbox”, in cooperation with the eHealth Network, with actionable advice to help member states develop the contact tracing apps. It can be found here. Additionally, the European Data Protection Board (EDPB) adopted and published a letter in support of the Commission’s initiative laying down its own considerations for the lawfulness of processing through mobile apps in general and the relevant security measures to be adopted. In particular, the EDPB highlighted the necessity for such apps to be fully voluntary for users and for their source code to be open, in order to allow for scrutiny of the algorithms employed.

11. The European Data Protection Board publishes Guidelines 03/2020 on the processing of health data for scientific purposes in the context of the Covid-19 outbreak [21.04.2020]

Identifying the need for international cooperation in medical research for the SARS-COV-2 virus, the EDPB published and adopted guidelines to help the scientific community battle the pandemic while also respecting the data protection rights of EU citizens. The main points laid down in the guidelines are the following:

1. The GDPR should be no obstacle in research but the special rules for processing of health data for scientific purposes, the rules on data subject rights and the fundamental principles of the GDPR and national data protection laws are still applicable.
2. For specific legal bases concerning scientific research and for restrictions in data subjects’ rights, the data controller should apply the GDPR in conjunction with national law. Exceptions and restrictions should be applied only when strictly necessary.
3. A Data Protection Impact Assessment (DPIA) should be carried out where necessary and adequate security measures should be applied.
4. International data transfers should be performed in compliance with the GDPR and derogations should be made only exceptionally and for non-repetitive transfers.

12. The European Data Protection Board publishes Guidelines 04/2020 on the use of location data and contact tracing tools in the context of the Covid-19 outbreak [22.04.20]

The EDPB shares its expertise with governmental and private actors on how to effectively develop mobile applications that help the EU combat the pandemic while protecting the privacy of the users. The guidance concerns applications that use:

• location data of users to model the spread of the virus and/or;
• contact tracing to alert users when they have been in proximity with an infected or recently infected person.

As far as location data is concerned the EDPB highlights the importance of adhering to the rules laid down in the “ePrivacy” Directive EC 58/2002. The anonymisation of personal data is an essential tool to effectively transmit location and traffic data to public institutions. Anonymisation should be effected on entire data sets to eliminate the possibility of identification of individuals.

On the issue of contact tracing apps, they should use only proximity based technologies and adhere to data minimisation: no tracking of any individual’s location history. Strict security measures are also of paramount importance, especially if the developer of the app is using a centralised server.

In regards to all apps, the Guidelines provide for the need for a DPIA, data encryption techniques, auditability of algorithms and that they should only be used on a voluntary basis.

Comments: The EDPB Guidelines 04/2020 provide for a detailed list of technical specifications for such mobile applications and an analysis of their desired functions. Still, using location and proximity data is a high-intensity processing activity with numerous risks for the rights and freedoms of individuals. Private entities looking to develop such applications should make sure to consult a privacy professional.

8. Real Estate

1. Reduction of rents by 40% [23.03.2020]

Legal entities and individuals affected by Covid-19 (i.e. entities the business of which has closed by virtue of the relevant government measures and the employees thereof) are entitled to pay 60% of the rent of the months of March and April for their premises and residence respectively, while landlords are not entitled to terminate the lease due to partial payment.

Same reduction applies to the rent of financial lease agreements for moveables and immoveables leased for the purposes of above affected businesses and for use by their employees. According to an amendment submitted to the Greek Parliament on 20.05.2020 by the Ministry of Finance, the term of the payment of the remaining 40% of the rent will be extended and divided into twelve (12) monthly instalments for real estate financial leases and six (6) monthly instalments for moveable asset leases and will be stipulated by virtue of agreements restructuring the existing financial lease agreements. By way of exception, the increased rents payable at the commencement of financial leases are payable in full on agreed dates.

According to above proposed amendment, the 40% rent reduction scheme is expected to be extended to also cover the rents payable for the month of May for all the abovementioned leases, namely a) commercial leases of businesses which have closed, b) commercial leases of businesses that have been categorised as affected by the Covid-19 measures, c) residential leases of their employees whose employment agreements have been suspended. Said amendment is expected to also cover (a) residential leases of family members (i.e. students) dependent on above affected employees (b) residential leases where the Lessor is the spouse or legal partner of above affected employees and (c) leases where the Lessor is seaman whose seamanship has been suspended.

The owners of leased assets will enjoy tax benefits and reductions. Please refer to section 11 below.

2. Force majeure impact on rents [23.03.2020]

It needs to be assessed on a case-by-case basis whether and to which extent legal entities and individuals affected by the Covid-19, but not closed by virtue of the recent Government measures, can negotiate decrease of their rent with the landlords on the grounds of force majeure.

Comments: Please also refer to section 11 below.

3. Reopening of the Land Registries and Cadastral Offices [25.04.2020]

By virtue of leg act dated 25.04.2020 the Land Registries and Cadastral Offices have opened as of 28.04.2020 and special conditions for their operation are be applicable until 31.05.2020. During this period the following will need to be observed: 1) recommendation to the public for the use of masks, 2) provision of antiseptic products in all public spaces, 3) observance of the safe distance obligation of at least 1.5 m. and 4) limitation of the persons simultaneously present in closed spaces to 1 person per 10 sq. m. To this end, each Land Registry and Cadastral Office has issued a relevant decision with the measures ensuring safe operation thereof according to social distancing and public health requirements. Indicatively, as per the relevant decision of the Land Registry of Athens (the largest in Greece), all visitors need to wear a protective mask and keep a safe distance. Further, the opening hours of its offices is restricted and a limited number of persons may be simultaneously admitted in order for them to use its facilities to conduct legal due diligence, to file deeds and acts for registration, to submit applications for certificates and copies of deeds, etc. Further, any meeting with the Head of the Land Registry is possible by appointment only.

4. Force majeure impact on notarial and private pre-agreements for real estate purchases [22.03.2020]

Notarial pre-agreements for the purchase of real estate that are in place and provide for the execution of the final transfer deed on a specific date or set a deadline will need to be reviewed in order to assess the consequences of the lapse of relevant date/deadlines due to Covid-19 in conjunction with all applicable statutory measures on the suspension or extension of such date/deadline.

5. Impediments on securities on financing arrangements [23.03.2020]

It is anticipated that the reopening of the land registries in combination with the reopening of the 1st instance courts will allow Banks to start drawing funds since the registration of the in rem security with the land registry/cadastre is now be possible.

6. Postponement of the posting of the cadastral maps of Athens [19.03.2020]

The National Cadastre has announced that the posting of the cadastral maps and relevant data for the city of Athens is postponed and will begin as of 01.06.2020.

7. Extension of the deadline for the accurate declaration of real estate for municipal tax purposes [11.03.2020]

The deadline for the submission of declarations (or submission of amendments to previous inaccurate declarations) towards the Municipal authorities for the calculation of municipal taxes and duties regarding the surface and use of owned real estate assets has been extended from 31.03.2020 to 30.06.2020.

8. Inclusion of real estate related businesses to affected businesses list [30.03.2020]

Real estate agencies, as well as real estate management and construction companies, have been included in the list of affected businesses that benefit from Covid-19-related measures regarding mainly tax, social security and employment issues (please refer to sections 6, 11 & 12).

9. Partial reopening of the Courts [25.04.2020]

By virtue of leg act dated 25.04.2020, the operation of the Courts is further suspended until 31.05.2020. By way of exception, applications for the registration, uplifting or amendment of prenotations of mortgage will be processed, without a public hearing before a sitting Judge for social distancing purposes, but through a written procedure.

For further details, please refer to section 11 below.

9. Tourism & Leisure

1. Issuance of credit notes from tourism businesses companies [13.04.2020]

By virtue of leg act dated 13.4.2020, in case of termination of contracts effected from 25 February 2020 until 30 September 2020 as a result of the Covid-19 pandemic, tourism enterprises are entitled – instead of returning the premature payments (prepayments, earnest money deposits etc.) to the clients in case such an obligation is provided in the relevant contract - to exceptionally issue credit notes of equal value (the so-called “vouchers”). The vouchers are valid for an 18-month period. Relevant measures refer to refunds payable both from tourism businesses to customers and from one tourism business to another, located either within or outside EU borders. The above provisions apply both to contracts which are subject Greek law and to contracts which are subject to foreign law, provided that the relevant rights are also provided under EU laws; however, it is questionable whether such provision is enforceable.

By virtue of draft law submitted to the Greek Parliament on 20.5.2020, the abovementioned leg act is expected to be ratified.

2. Restart of Tourism

According to a press release of the Ministry of Tourism dated 20.5.2020, tourism businesses such as camping site and hotels operating on a non-seasonal basis shall reopen on 01.06.2020, while the remaining tourism businesses shall reopen on 15.06.2020. Starting from 15.6.2020 flights from approximately 20 foreign countries will be allowed to land to Athens Airport while the flights to other Greek airports shall be admissible on 1.7.2020. The Ministry of Tourism stated that special conditions for the operation of the tourism businesses shall be applicable.

The operation of tourism businesses (hotels, car rental offices, motorcycle rental offices, road transport tourism companies, such as tourism buses) will need to comply with sanitary protocols, which are expected to be voted by the Greek Parliament.

10. Dispute Resolution

1. Pending hearings of legal actions [21.05.2020]

Court hearings are cancelled during the suspension period of the court operations with the exception of certain criminal court hearings of urgent nature; such suspension period lasts from 13.03.2020 until 31.05.2020. After such date, the hearings will be rescheduled but a reasonable delay from 6 to 12 months is expected, subject to the court’s backlog.

2. Statutory deadlines for filing pleadings [27.04.2020]

During the suspension period no pleadings or case files are submitted with the court; all deadlines along with the statutory limitation periods which would normally lapse within the suspension period are extended for an equal number of days as from the end of such suspension.

3. Injunction and interim orders [27.04.2020]

Injunction hearings are cancelled during the suspension period, except for injunction petitions concerning registration, release or amendment of prenotation of mortgage, provisional seizure, judicial sequestration, sealing and unsealing of assets, registration of inventory and public deposit, and European orders of seizure.

Interim orders are exempted from such suspension and the respective hearings take place before the presiding judge, in the defendant’s absence. The effect of interim orders which were granted before the suspension period and remain in force until the hearing of the injunction measures is automatically extended by the competent Judge even if the injunction hearing is cancelled.

4. Enforcement proceedings [21.05.2020]

Enforcement proceedings, including public auctions, are also suspended, from 13.3.2020 to 31.05.2020.

Comments: As regards public auctions and once the suspension measures are lifted, the creditors will have to proceed to submission of a notice to continue the auction. The new auction date will be set by the notary public, within two to three months following such notice.

5. Protection of main residency [05.05.2020]

The deadline for applying for the main residence protection regime is extended until 31.07.2020.

11. Tax

1. Extension of VAT payment [13.05.2020]

• Payment of VAT amounts due between 11.03.2020 and 30.04.2020 is extended until 31.08.2020 and between 01.05.2020 and 29.05.2020 until 30.09.2020, respectively.
• This concerns enterprises (“affected enterprises”):
  _with active primary Business Activity Codes (KAD) included in the revised list of KAD published on 01.05.2020 or whose turnover pertaining to an active secondary KAD of the above list, as reported in the initial FY2018 annual CIT return, exceeds the turnover of the active primary KAD as of 20.03.2020;
  _whose operation was suspended by virtue of State decision.
• Especially for enterprises engaged in hospital activities (KAD 86.10) the above extension applies for VAT due between 01.04.2020 to 31.05.2020.
• During the suspension period, no interest and surcharges shall apply on VAT due.
• The extension applies on condition that the existing number of employees is retained until completion of the measure; otherwise interest and surcharges shall apply as of the initial assessment date.
• Comments: Art. 1 of leg act dated 11.03.2020 and Ministerial Decisions A. 1054/2020, A. 1063/2020, A.1073/2020, A.1084/2020, A. 1107/2020 and Art. 5 of leg act dated 01.05.2020. Business Activity Codes (KAD) list is dynamic and thus has been revised on 01.05.2020 (please refer to “business activity codes” section).

2. Extension of payment of assessed debts and instalments of arrangements/ settlement schemes [13.05.2020]

• Payment of assessed debts and instalments based on arrangements/settlement schemes due between 11.03.2020 and 30.40.2020 is extended until 31.08.2020 and between 01.05.2020 to 31.05.2020 until 30.09.2020, respectively. This concerns the affected enterprises, employees of affected enterprises, as well as individuals-lessors of real estate property to affected enterprises.
• Especially for enterprises engaged in hospital activities (KAD 86.10) the above extension applies for amounts due between 01.04.2020 to 31.05.2020.
• An extension of payment deadline of instalments of settled debts for a period up to 6 months shall also apply for gambling companies whose operation has been suspended by virtue of ministerial decision.
• During the suspension period, no interest and surcharges shall apply on taxes due.
• The extension applies on condition that the existing number of employees is retained until completion of the measure; otherwise interest and surcharges shall apply as of the initial assessment date.

Comments: Art. 2 of leg act dated 11.03.2020 and Ministerial Decisions A. 1053/2020, Α.1061/2020, A. 1062/2020, A. 1072/2020, A.1074/2020, A. 1075/2020, A.1083/2020, A.1085/2020, A. 1086/2020, A. 1105/2020, A. 1106/2020, A. 1108/2020 and Art. 5 and 8 of leg act dated 01.05.2020. Business Activity Codes (KAD) list is dynamic and thus has been revised on 01.05.2020 (please refer to “business activity codes” section).

3. Discount in case of timely payment of taxes [01.05.2020]

25% discount on assessed debts and instalment of settlement schemes

• A 25% discount will be provided where the applicable suspension period is not utilised by the affected enterprises and relevant taxes are timely paid.
• Based on guidelines, 75% of the above taxes must be timely paid so that the 25% discount applies.
• Above discount concerns payment of instalments of assessed debts and instalments of settlement schemes due within 30 March to 30 April 2020 to be performed as of 30 March 2020 onwards.
• For above debts paid from 11 March to 29 March 2020 the 25% discount shall be set-off with subsequent assessed debts due in June onwards.
• VAT and withholding taxes not subject to settlement or payment facilitation schemes are excluded from the above discount.

Set-off of 25% of April VAT with subsequent assessed debts

• 25% of VAT due in April to be paid in time (until 30.04.20) shall be set-off with subsequent assessed debts of affected enterprises due in May onwards.
• In case of VAT payment in two instalments, both instalments must be paid until 30.04.2020.
• The above applies provided that VAT due in March had also been settled; exception to this requirement may apply in special cases.
• Especially for enterprises engaged in hospital activities (KAD 86.10) the above applies provided that VAT amounts due are settled until 11.05.2020.
• Set-off shall be made either based on application of the taxpayer through e-mail or automatically through TAXISNET.

Comments: Art. 1 of leg act dated 30.03.2020, Circular E.2046/2020, Ministerial Decisions A. 1068/2020 and A.1079/2020, press release of the Ministry of Finance dated 31.03.2020, Art. 3 of leg act dated 13.04.2020 and Circular E.2056/2020, Circular E.2056/2020 and Art. 2 and 5 of leg act dated 01.05.2020.

4. Submission deadlines of tax returns [applicable to all Greek taxpayers] [21.05.2020]

_To date, no general extension to the submission deadlines of periodical tax returns due by the end of May 2020 has been provided (e.g. April VAT and withholding tax returns must be submitted within the applicable deadlines) nor for the CIT return of FY2019 which is due by 30.06.2020.
_Submission deadline of specific types of tax returns has been extended as follows:

• Submission of capital accumulation tax and stamp tax returns due within March until April is extended for 2 months.
• Submission of environmental duty on plastic bags for Q1 2020 due by 30.04.2020 is extended until 30.06.2020.
• Submission of residence tax returns referring to February and March data, due by 31.03.2020 and 30.04.2020, is extended until 29.05.2020 and 30.06.2020, respectively.
• Submission of inheritance tax, gambling profits, parental grants and donations tax returns due within March and April is extended until 29.05.2020.

_Filing deadline of annual list of customers-suppliers for 2019 has been extended until 30 June 2020 and correction of respective suppliers’ deviations until 31 July 2020.
_Submission of lease agreements notifications through TAXISNET platform for lease contracts or amendments for the period from 01.02.2020 until 30.04.2020, as well as declarations of short-term accommodation for commencement of accommodation or cancellations thereof for the period from 1.02.2020 until 31.05.2020, is extended until 30 June 2020.
_Submission deadline of Q1 2020 list of agreements has been extended until 20.07.2020.

Comments: Ministerial Decisions A. 1051/2020, A.1052/2020, A. 1064/2020 and A.1092/2020.

5. Reduction of the VAT rate from 24% to 6% on products necessary for the protection from the coronavirus and its containment [24.03.2020]

The VAT rate is reduced to 6% for the following products:
(a) masks and gloves for medical and private use;
(b) antiseptic solutions, antiseptic wipes and other antiseptic preparations;
(c) soap and other preparations for personal hygiene;
(d) ethyl alcohol designated to be used as raw material for the production of antiseptics; and
(e) pure ethyl alcohol non-denatured of agricultural origin with 95% alcohol volume available in bottled form in the retail market.
The reduced VAT rate on the above products will apply until 31 December 2020.

Comments: Art.1 of the leg act dated 20.03.2020 and Circular E. 2038/2020.

6. Acceleration of tax refunds of amounts not exceeding €30,000 by the tax authorities [10.04.2020]

• Immediate refund of amounts not exceeding EUR 30,000 pertaining to pending income tax audit cases for legal persons and legal entities or pending VAT audit cases for natural or legal persons and legal entities, subject to limitation period framework.
• Pending cases are considered those for which no temporary tax assessment act has been issued as of the publication date of the leg act (20 March 2020).
• For the purposes of such refunds, sample audits may be performed as per the Code of Fiscal Procedures provisions.

Comments: Art. 3 of the leg act dated 20.03.2020, Circular E. 2037/2020 and document Ο DEL Α 1043783 ΕX 2020.

7. Computation of 2020 annual property tax (ENFIA) based on current objective values [18.03.2020]

Postponement of the revision of the real estate property objective values for property tax purposes. The 2020 annual property tax (ENFIA) will be computed on the current objective values whereas the revised ones will be taken into account for the 2021 ENFIA.

Comments: Announcement of the Ministry of Finance regarding the second set of measures to address the economic impact of Covid-19.

8. Tax audits and administrative appeals [30.03.2020]

Regulations for tax audits:

• The deadline for the tax authorities to serve to the taxpayer preliminary or final tax assessment acts is suspended until 30.04.2020.
• The deadline for the taxpayers to submit their views on preliminary tax assessment acts they have already been served with is suspended until 31.05.2020.
• The imposition of safeguard measures by the tax authorities is suspended for as long as the operation of the courts is also suspended.
• The obligation of taxpayers to respond to requests of the tax authorities for submission of data and information concerning their tax compliance is suspended until 31.05.2020.

Regulations for administrative appeals:

• The deadline for filing administrative appeals, which has expired or will expire in the period between 11.03.2020 and 31.05.2020 is suspended for sixty days.
• The deadline for the Dispute Resolution Directorate to issue decisions on administrative appeals, which was due to expire in the period between 20.03.2020 and 31.05.2020, is extended for sixty days.

Comments: Art. 6 of leg act dated 30.03.2020.

9. Procedural tax issues [15.05.2020]

• Tax refund applications along with scanned copies of relevant supporting material shall be sent electronically through e-mail to the tax authorities during the Covid-19 outbreak period.
• The remote issuance of tax authenticator key (“kleidarithmos”) is introduced through SMS and e-mail of the taxpayer instead of physical presence at the competent tax office.
• A correction procedure of the declared KAD has been introduced so that affected enterprises that have not declared the proper KAD with the tax authorities can benefit from the applicable measures. Correction of KAD shall be made until 24.04.2020 provided that the KAD to be declared was already a secondary KAD and it corresponds to the higher part of the 2019 turnover of the enterprise. In the event that the above turnover condition is not met, penalties provided in leg act dated 13.04.2020 shall be imposed unless the taxpayer returns any benefits received due to the above KAD declaration.

Comments: Ministerial Decision A.1082/2020, press release of the Ministry of Finance dated 10.04.2020 and 12.04.2020, Art. 2 of leg act dated 13.04.2020, Circular E.2048/2020, document Ο DEL Α 1043783 ΕX 2020 and Ministerial Decision A. 1114/2020.

12. Social Security

1. Payment of social security contributions and instalments of arrangements/settlement schemes [09.05.2020]

• Payment of February and March social security contributions is extended until 30.09.2020 and 31.10.2020, respectively. Measure has been expanded to April social security contributions for which the payment deadline is extended until 30.11.2020.
• A 3-month extension is also provided for the payment of instalments of active settlement schemes due by 31.03.2020 and for subsequent monthly instalments.
• The above measure concerns the affected enterprises included in the list of eligible KAD of March.
• Especially for enterprises engaged in hospital activities (KAD 86.10), payment extension applies for March and April social contributions until 31.10.2020 and 30.11.2020, respectively. A 3-month extension also applies for payment of active settlement schemes instalments due by 30.04.2020 and subsequent monthly instalments for these enterprises.
• During the suspension period, no interest and surcharges shall apply on social security contributions due.
• The extension applies on condition that the existing number of employees is retained until completion of the measure; otherwise interest and surcharges shall apply as of the initial assessment date.

Comments: Art. 3 of leg act dated 11.03.2020, Ministerial Decisions D.15/D'/oik. 13226/325/2020 , D.15/D’/oik.13937/337/2020 and D.15/D΄/oik.16484/499/2020, document 23221/2020, press release of the Ministry of Finance dated 31.03.2020, EFKA Circular 12/2020 and Art. 5 of leg act dated 01.05.2020.

2. Discount of duly payment of social security contributions [14.04.2020]

• A 25% discount is provided in case that suspension period is not utilised and February and March social security contributions are timely paid.
• Measure shall apply to certain categories of freelancers, self-employed persons and individual business owners.

Comments: Art. 18 of leg act dated 30.03.2020, Decision D.15/D’/οικ.13994/339/2020 and EFKA Circular 15/2020.

3. Extension of social security contributions return submission [06.05.2020]

• An extension to the filing of the social security contributions return (APD) of March is provided until 15 May 2020.
• The above regards all taxpayers and not only affected enterprises

Comments: Press release of the Ministry of Labour dated 27.04.2020 and EFKA doc.AP.: 82992 dated 06.05.2020.

13. Customs

1. Guidelines for imports/exports [20.03.2020]

• Submission of customs declarations and relevant supporting documents is made electronically through Greek Customs electronic system (ICISnet).
• Entry of the public and customs brokers at the customs offices is restricted and all respective operations are performed remotely through ICISnet. Physical presence at the customs office is only required in case of physical audit of goods.
• Contact details of the competent officers for each transaction are notified to interested parties through both IAPR website (www.aade.gr) and announcement outside the customs office premises.
• In case of imports, the authorisation to receive the goods upon customs clearance is sent via e-mail to the competent person. Customs representatives and warehousekeepers are under the obligation to notify their e-mail addresses to the competent customs office.
• In case of exports, the export accompanying document shall be replaced by a printout of the electronic message for the completion of the export (message “IE 599”), which accompanies the goods until they reach the customs office of exit (in case the customs office is in Greece).

Comments: Circular E.2033/2020 of the Ministry of Finance published on 20.03.2020

2. Import of denatured ethyl alcohol [26.03.2020]

• Import of denatured ethyl alcohol intended exclusively for the production of antiseptic products and their distribution in the Greek market is allowed, under conditions, following a relevant decision of the Minister of Development and Investments.
• The relevant imports shall be allowed for as long as there is a risk for spreading of Covid-19 and in any event no later than 20 July 2020.

Comments: Art. 3 of the leg act dated 20.03.2020 and Circular E. 2039/2020.

3. EU customs related developments [31.03.2020]

Export authorisation for protective equipment:

• EU Commission has adopted a new Regulation (affecting all EU member states) providing for an export authorisation in case of export of personal protective equipment for the prevention of virus spreading.
• Exports to specific countries specifically enumerated in the new Regulation are excluded from the above requirement.
• Relevant measure shall apply for a period of six weeks, starting from the publication of the above Regulation i.e. from 15.03.2020).
• Equipment subject to the above consists in protective spectacles and visors, face shields, mouth-nose-protection equipment and gloves.

EU Commission practical guidance:

• EU Commission has published (non-binding) guidance on customs issues relating to Covid-19 emergency, indicating practical solutions to concerned stakeholders.
• Guidance covers, among others, issues relating to customs representation, decisions, guarantees submitted to customs authorities, declaration and presentation of non-EU goods to customs.
• It also includes implementation guidelines for the application of customs procedures such as temporary storage, transit, temporary admission and export.

4. Relief from customs duties and VAT on specific products [03.04.2020]

• Relief from customs duties and VAT is provided under conditions, for the import of goods distributed or made available free of charge to persons:
  _affected by or at risk of Covid-19, or
  _involved in combatting the Covid-19 outbreak.
• Said goods must be imported by or on behalf of State organisations or other organisations approved by local competent authorities.
• The relief also applies to disaster relief agencies for goods imported for the purposes of providing disaster relief to persons as per the above.
• Above measure shall apply to imports made between 30.01.2020 and 31.07.2020.

Comments: Commission Decision C(2020) 2146 dated 03.04.20.

5. Prohibition of export of disinfectant products [06.04.2020]

• The export of disinfectant products (in the form of wet wipes, liquid or gel) for human use is prohibited for the prevention of Covid-19 outbreak.
• The above applies for a period not exceeding 6 months, starting from 27 March 2020.
• The above products will be exclusively made available to the Greek market.

Comments: Article 5 of law 4681/2020 and circular DTD C 1042277 EX 2020.

6. Relief from customs duties and VAT on imported goods for combatting Covid-19 outbreak [08.04.2020]

Implementation guidelines of a recent EU Commission Decision on the relief from customs duties and VAT for goods imported for combatting Covid-19 outbreak have been issued. In particular:

• An indicative list of the eligible for relief goods is provided.
• Persons entitled to the relief are legal bodies and organisations of the public sector, including church organisations, as well as legal bodies and not-for-profit organisations supervised by the above public bodies.
• Other legal entities or private individuals can also benefit from the above relief provided that they will donate the imported goods to the above persons and follow a specific procedure.
• Customs declarations to be submitted upon import of the above goods must include special reference codes, indicating the above relief.

Comments: Circular E.2045/2020.

7. Guidelines regarding customs decisions issuance [09.04.2020]

• Businesses are advised to postpone non-urgent requests for the issuance of customs decisions. Accordingly, customs decisions are prioritised, taking into account the need to mitigate the negative consequences of Covid-19.
• The deadline for customs decisions issuance can be postponed up to 30 days [or 60 days for Authorised Economic Operator (AEO) authorisations]. Businesses can also request postponement of customs decisions in order to carry out adjustments ensuring the fulfillment of conditions and criteria.
• The audit of AEO authorisations and free zones shall be made remotely to the extent possible during the Covid-19 outbreak.
• Temporary licences for temporary storage and customs warehouses can be issued through electronic submission of relevant applications and supporting documents during the Covid-19 outbreak.

Comments: Circular E.2047/2020.

8. Practical instructions for Covid-19 emergency measures [16.04.2020]

Greek customs authorities have issued further guidelines and practical instructions relating to Covid-19 emergency based on the guidance already provided by EU Commission. In particular:

• T2L documents (evidencing goods’ EU status) can be replaced by scanned copies of invoices or transport documents.
• In case of movement of goods through transit, carriers are advised to use specific internal border-crossing points ("green lanes") operating 24 hours a day and carry out only minimal and strictly necessary checks over goods and documents.
• Goods cannot remain in temporary storage for more than 90 days, but businesses may benefit from other schemes allowing the suspension of duties and taxes, such as customs warehousing, free zones, etc.
• Customs export declarations should not be invalidated after 150 days in cases where the customs export office has not received any information or evidence that the goods have left the EU customs territory (unless the invalidation is requested by the exporter).

Comments: Circular E.2050/2020.

9. Guidelines regarding proof of preferential origin [23.04.2020]

• In case of exports, customs authorities can send electronically copies of certificates of origin to exporters and exporters shall submit electronically relevant supporting documents.
• Covid-19 crisis can be considered as exceptional circumstances, justifying the issuance of said certificates following goods export. Above measures also apply to A.TR certificates for goods exported to Turkey.
• As regards imports, certificates of preferential origin can be submitted electronically to customs authorities while relevant original documents must be available within 60 days as of customs declaration filing. Such deadline can be extended due to Covid-19 crisis.
• As of 24.04.2020, A.TR, EUR.1 and EUR-MED certificates are issued only electronically by the Turkish authorities. Importers of goods accompanied by the above certificates will not be required to obtain the originals following relevant import. Authenticity of the above certificates will be checked through the relevant QR code or web address.

Comments: Circulars E.2053/2020 and 2057/2020

10. Postponement of payment of excise duty and VAT for spirits and alcoholic products [25.04.2020]

• Payment of excise duty, VAT and other charges related to spirits and alcoholic products released for consumption during March 2020 is postponed until 25 June 2020.
• Payment of the above duties and taxes for spirits and alcoholic products released for consumption during April 2020 is postponed until 25 July 2020.

Comments:ψArticle 6 of law 4684/2020 and Circular E. 2058/2020.

11. Suspension of payment of excise duty, VAT and other charges for petroleum products [01.05.2020]

• A 10-day suspension of payment of excise duty, VAT and other charges is provided to authorised warehouse keepers of petroleum products for products removed from tax warehouses between 4 and 19 May 2020.
• Above 10-day suspension commences from the date the products exit the tax warehouse and are released for consumption and applies provided that the corresponding duties and taxes are covered by a financial guarantee.

Comments: Art 4 of leg act dated 01.05.2020 and circular Ο ΔΕΦΚΦ Α 1049144 ΕΞ 2020.

12. Time extension for supplies of heating oil at a reduced rate [11.05.2020]

• Exclusively for 2020, the time period for the supply of heating oil at the reduced rate of €280/1,000 litters (instead of €410/1,000 litters), which normally runs between 15 October and 30 April of each year, is extended until 31 May 2020.
• The above period can be further extended up to 31 December 2020, through a relevant decision of the Minister of Finance.

Comments: Art. 7 of leg act dated 01.05.2020, circular Ο ΔΕΦΚΦ Α 1049144 ΕΞ 2020 and Decision A.1110/2020 of the Deputy Minister of Finance.