OBS_VALUE: However under Law 89/1967, foreign companies establishing a branch/office in Greece exclusively to provide certain cross-border services to the foreign company or to other related companies in Greece are obliged by law to employ at least 4 employees and have operational costs in Greece of at least 100,000 Euros per year, subject to readjustment by decision of the Finance Minister. For unofficial versions  see: https://www.taxheaven.gr/law/4548/2018 AND http://www.taxheaven.gr/laws/law/index/law/262