Fotodotis Malamas

Practice Areas

Tax.

Career

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 capitalisation 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. 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).

Professional Memberships

Piraeus Bar; Supreme Court of Greece.

Publications

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 Organisations, 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.

He contributes the Greece Chapter to Lexology Panoramic Tax on Inbound Investment published by Law Business Research and edited by Graham Samuel-Gibbon of Taylor Wessing LLP and to Private Wealth Law and Practice, published by Chambers Global Practice Guides and with Basil Zirinis and Elizabeth Kubanik of Sullivan & Cromwell LLP as Contributing Editors.

Work Highlights

Recent experience includes advising a venture capital firm in the tax aspects of the establishment of their presence in the Greek market through companies active in hospitality, catering and leisure, a Group of Companies on tax issues arising from financing and restructuring of the Group, which comprises 10 different legal entities and a pharmaceuticals company on the VAT implications that may arise from the exports of goods from Greece to third countries outside the European Union. He is also advising a leading jewellery brand on the tax aspects of the establishing and operating physical as well as online stores in Greece, regarding direct, indirect and withholding tax and advised on tax law issues and performed tax due diligence on the target company within the context of CNH Industrial’s acquisition of Augmenta Group.