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An analysis from Zepos & Yannopoulos, Taxand Greece
Greece has enacted Law 5327/2026, introducing a series of reforms aimed at strengthening occupational insurance schemes and collective pension savings products. The legislation forms part of a broader effort to enhance the long-term sustainability and attractiveness of workplace retirement savings while modernising the regulatory framework governing these arrangements.
The new law includes regulatory and tax measures designed to support participation in occupational pension funds and collective savings vehicles. The reforms seek to improve governance, increase transparency and create a more robust framework for the management and supervision of retirement savings products.
For employers, pension providers and savers, the changes are expected to reinforce confidence in the occupational pensions system and encourage greater long-term retirement planning. Organisations with operations in Greece should review the new requirements to assess their potential impact on pension arrangements, compliance obligations and employee benefits strategies.
Maria Zoupa, Anastasia Makri, Smaragda Spyrou, Diana Tsourapa and Irene Kasapoglou from our Greek member firm, Zepos & Yannopoulos, provide further clarity on the impact of the new legislation, which you can read here.
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