Fotodotis Malamas

Fotodotis is an expert in business and personal tax and private wealth. He advises on tax efficient structures, liabilities, reporting, compliance and complex tax controversies as well as on lifetime and post death private and corporate wealth and tax planning.

Fotodotis has extensive experience in advising on the tax considerations affecting corporate transactions and commercial agreements, with a focus on the distribution and capitalization of reserves, the application of legislation offering tax incentives and complex due diligence reviews. He provides ongoing advice on compliance and reporting and tax structuring and represents clients before the Dispute Resolution Directorate and the administrative courts in high impact tax controversy cases. His private wealth practice encompasses advice to individuals, family offices, funds and foundations on the structuring, planning and management of lifetime and post-death wealth and tax.

Fotodotis teaches a postgraduate course on Tax Law at the Athens University of Economics and Business. He has been extensively published in tax and financial journals and authors Digital Economy and Current Tax Practices, 1st edition (2019) and Taxation of Non-Profit Organizations, 1st (2012) and 2nd (2016) editions and is contributing author to Income Tax Code (2024), Code for Tax Procedures: Interpretation and Accounting Issues 1st (2016) and 2nd (2021) editions, all published by Nomiki Vivliothiki. Prior to joining the Firm in 2014, Fotodotis worked as a tax consultant with Arthur Andersen and Ernst & Young and was acting head of the Tax Department of a subsidiary of the Lafarge Group.

Fotodotis holds a Degree in Law (Hons) from the Aristotle University of Thessaloniki, an LLM in Commercial Law from the National & Kapodistrian University of Athens and an MBA in Finance from Escem-Ecole Supérieur de Commerce et de Management. He also has a Computer Programming Certificate from Doxiades Study Centre, a Tax Law Certificate from the Vocational Training Center of the Economic University of Athens and an IFRS Certificate from the Association of International Accountants (AIA). He is admitted to the Piraeus Bar (1995) and the Supreme Court of Greece (2020).

News
Employment Briefing July 2026
Jul 2026

Investing in Greece: a Guide for non-EU citizens

This Briefing is intended for non-EU citizens who wish to invest in Greece, with a minimum capital commitment of €500k. Through such an investment, investors gain two significant benefits:
1.   eligibility for a favorable alternative taxation regime; and
2.   a residence permit in Greece for a minimum period of five years, with the right to travel freely within the European Schengen Area.

June 2026 Tax Alert
Jun 2026

Tax Alert: Pillar II

In view of the first application of the submission of Top-up Tax Information Returns (GIR Return), and in order to facilitate liable entities that are members of Multinational Enterprise Groups, Decision A.1131/2026 extends the filing deadline for financial years ending on or before 31 March 2025 to 30 October 2026 (initially 30 June 2026).

June 2026 Monthly Tax Briefing
Jun 2026

Tax Alert: new Draft Bill proposing changes to Tax Legislation

A draft bill of the Ministry of National Economy and Finance has been submitted to public consultation. The principal provisions concern substantive amendments to the Income Tax Code, Law 4172/2013 (ITC), targeted modifications to the National Customs Code, Law 5222/2025 (NCC), and the establishment of a new tax framework governing the management of alternative investment structures.

May 2026 Monthly Tax Briefing
Jun 2026

May 2026 Monthly Tax Briefing

On 15 May 2026, the Hellenic Parliament adopted the New Law 5301/2026 (the Law) entitled 'Administrative Cooperation in the Field of Taxation – Transposition of Council Directive (EU) 2023/2226 of 17 October 2023 and Council Directive EU 2025/872 of 14 April 2025 Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation'.

April 2026 Monthly Tax Briefing
May 2026

April 2026 Monthly Tax Briefing

By way of Decision A.1080/2026 (the Decision), the Independent Authority for Public Revenue issued the list of Jurisdictions with which the Multilateral Competent Authority Agreement (MCAA) on the exchange of Country‑by‑Country Reports enters into force and becomes applicable for the 2024 fiscal year, with the exchange year being 2026.

March 2026 Monthly Tax Briefing
Apr 2026

March 2026 Monthly Tax Briefing

The Ministry of National Economy and Finance has submitted a draft bill for public consultation, entitled 'Administrative Cooperation in the Field of Taxation – Transposition of Council Directive (EU) 2023/2226 of 17 October 2023, and Council Directive EU 2025/872 of 14 April 2025 Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation, and Other Provisions'.

January 2026 Monthly Tax Briefing
Feb 2026

January 2026 Monthly Tax Briefing

Our Tax Briefing covers recent developments in tax legislation regarding Decision 190/2026 on the Interoperability of Credit Institutions with the Source of Funds Declaration Platform, Decision A.1003/2026 on the National Nomenclature of Economic Activities and Decision A.1004/2026 on the Procedure for Matching Existing Activity Codes (KAD 2008) with the New Activity Codes (KAD 2025).

The Legal 500 EMEA 2021 Recognition
May 2021

Top Tier recognition in The Legal 500 EMEA 2021

Bernitsas Law is ranked in the Top Tier in the Legal 500 EMEA 2021. ‘a diverse team ... probably best in the country ... an excellent structure and understanding of the market ... highly professional attitude with appropriate knowledge and perfect consultancy ... brilliant to work with ... able to grasp information to a very high level ... available at all times in order to help their clients ... professionalism, responsiveness, flexibilty ... 360-degree expertise’.

The Legal 500 EMEA 2021 Recognition
May 2021

The Legal 500 EMEA 2021 Client Testimonials

Bernitsas Law receives Top Tier Recognition in the Legal 500 EMEA 2021. Read here client testimonials. 

'The entire team has business acumen and understanding; it is results-oriented and offers great value to businesses.’  ‘Bernitsas Law Firm has a team of lawyers who are dedicated to their clients, highly professional and experts in their fields of specialisation. They are very prompt with their responses and their legal opinions are always very clear and informed.'

Bernitsas Law contributes to Hogan Lovells Covid-19 Summary of National Payment Moratoria Measures in Europe
Jan 2021

Hogan Lovells Covid-19 Summary of National Payment Moratoria Measures in Europe

Bernitsas Law contributes to Hogan Lovells COVID-19: Summary of National Payment Moratoria Measures in Europe which summarises key national payment moratoria measures and other reliefs related to the COVID-19 pandemic which have been introduced in various European countries and which are relevant in the context of structured finance transactions.

Recognitions