Using an ATHEXCSD Participant, each beneficiary creates a Securities Account Share, with a unique DSS Number, in which the requested identification and contact details are entered.

This Share is linked to a single Securities Account of the beneficiary and its securities may be held in an individual Client Securities Account or in an omnibus Customer Securities Account handled by different Participants of its choice. 

The Legal Entity Identifier (LEI) is a 20-digit, alphanumeric code unique to each individual Legal Entity. The acquisition of a LEI code is a requirement for the preparation of stock exchange transactions by Legal Entities.
 

To see what is required for the LEI Code Issuance click here. 
 

For the safe search of the Securities Account Share codes in the DSS (DSS Number) follow the link below:  
Do I have a Securities Share and Account in the DSS?

In case the beneficiary's details are not identified and the above search is not effective or investors wish to receive more information about their Securities Account Share in the DSS, they can submit to ATHEXCSD the Information Request.

For more information see here (APP007).

In accordance with Commission Delegated Regulation (EU) 2017/590 of 28 July 2016, supplementing Regulation (EU) No 600/2014 of the European Parliament and of the Council on regulatory technical standards for the reporting of transactions to competent authorities, national customer identifiers for natural persons with Greek nationality are defined as follows: 

Α. About the 1st priority identifier (DSS Number):

It is the Investor Share Code Number in the Dematerialized Securities System (DSS), which a natural person may have if in the past he has carried out transactions on dematerialized securities listed on the Athens Exchange or on Greek government bonds.

B. Regarding the 2nd priority identifier:

If a natural person does not have and does not wish to obtain an Investor's Share Code Number in the DSS, he/she is required to use the CONCAT identification code consisting of the sequence of the following elements:

• The official country code, GR
• The date of birth of the person, in the form of YYYYMMDD
• The first five characters of the first name
• The first five characters of the surname
   

In order to change the details of his/her Share in the DSS (e.g. ID card, email, mobile phone number, postal address, etc.), the beneficiary addresses an ATHEXCSD Participant and requests with the APP004 their updating.
 

The abolition of a Share, which entails the abolition of the Securities Account in the DSS, takes place:

• Either by submitting the APP006 application to ATHEXCSD by the beneficiary, provided that the Securities Account has zero balance
• Or automatically, in case the Securities Account remains inactive for 5 years and without balance

In case the cancellation of a Customer Share of a Natural or Legal Person has been done automatically, for the reactivation of the Share, the beneficiary addresses to an ATHEXCSD Participant. A share which has been cancelled at the request of the beneficiary may not be reactivated. 
 

In order to terminate his/her individual Client Securities Account, the beneficiary shall contact the competent Participant under whose handling his/her account is maintained.
 

For the information procedure regarding the beneficiary's Securities Account in the DSS see here (APP007).

ATHEXCSD provides the online service AXIAweb through which the beneficiary can monitor its total portfolio in the DSS.

For more information see here.

In the event of the death of a beneficiary of a Share of a Securities Account in the DSS, his heirs must be legalized through a specific procedure in order to receive in  their individual Shares the securities of the deceased.

For more information see here (ΚΑΑ503).
 

In case one of the co-beneficiaries of the J.I.A dies, the other co-beneficiaries must inform the competent Participant in order to notify ATHEXCSD of the death and delete it from the J.I.A.

In the event that all the co-beneficiaries of the J.I.A. die and only one remains, the competent Participant must be informed so that the securities of the J.I.A. are transferred to the individual share of the living beneficiary, provided that there is the relevant indication of inheritance ("YES") which stipulates that in case of death of one of the co-beneficiaries, the balance of Securities corresponding to the rights of the deceased shall automatically pass to the other co-beneficiaries,  pursuant to paragraph a of article 2 of Law 5638/1932.

Otherwise (indication "NO"), the procedure of inheritance transfer is followed, which you can see here (ΚΑΑ503).
 

For the over-the-counter transfer of Securities to the DSS, the beneficiary addresses the Participant where he keeps the securities to be transferred.

Alternatively, ATHEXCSD provides, under certain conditions, OTC transfer services to beneficiaries here (KAA505).

In case a Participant’s participation rights are revoked as a result of insolvency, the Hellenic Capital Market Committee appoints a special liquidator.

Upon completion of the liquidation, a procedure is followed for the transfer of the beneficiaries' securities to a Special Temporary Transfer Account under the management of ATHEXCSD.

For the transfer of securities from a Special Temporary Transfer Account to a Client Securities Account of the beneficiary in the DSS, see the 'Special Tasks' section here.
 

The beneficiary addresses the Participant with whom he cooperates and requests the commitment of his portfolio for safekeeping ("Safebox" service). With the "Safebox" service, the beneficiary ensures that his securities cannot be transferred without their release by ATHEXCSD, at his behest.

For more information see the Safekeeping ("Safebox" Service) section here.
 

Regarding the displayed amounts of dividends/interim dividends distributed by listed companies on the Athens Exchange and the corresponding tax in the income tax statements of the beneficiaries on the Income Tax Statement (ITS) the relevant codes of the Income Tax Returns of the beneficiaries are filled in according to the corresponding data transmitted to the AADE by ATHEXCSD in application of decision POL 1033/2014 (per.1.1.d). These data refer to the amounts of dividends/interim dividends distributed and the corresponding tax in the case of domestic listed companies on the Athens Exchange where the corresponding tax is withheld at source, as well as in the cases of listed companies (domestic companies G.A.EAP/AEEX/EKES and foreign companies), for which withholding tax is not provided for and therefore, in these cases the withholding tax is declared zero.  

Specifically:  

• ATHEXCSD transmits the projected data to AADE by the end of February each year
• In the case of Joint Investment Units, the corresponding amounts are shown to all co-beneficiaries and each co-beneficiary declares respectively the income corresponding to him
• In cases of usufruct, the corresponding amounts are shown to the beneficiary concerned (usually the usufructuary), while in the case of pledges and liens it appears to the debtor
• All the above amounts displayed in the TAXISnet beneficiaries' ITSs are proposed. Therefore, they may be amended accordingly, according to the certificates they receive from the competent Participants, under the handling of which the Securities Accounts of the beneficiaries in the DSS are kept  

ATHEXCSD creates the Issuer’s Share in the DSS, only for an Issuer to whom the Initial Registration Service and/or the Registry Service are provided and serves the needs of issuing Securities in the DSS as well as the execution of corporate or other related actions. The Client Share of a Legal Entity is created in the DSS by the Participant for the maintenance of Securities for investment or other corporate purposes of the Issuer. 

Regarding the displayed amounts of dividends/interim dividends distributed by listed companies on the Athens Exchange and the corresponding tax in the income tax statements of the beneficiaries on the Income Tax Statement (ITS) the relevant passcodes of the ITS of the beneficiaries are filled in according to the corresponding data transmitted to the AADE by ATHEXCSD in application of decision POL 1033/2014 (per.1.1.d). The data refers to the amounts of dividends/interim dividends distributed and the corresponding tax in the case of domestic listed companies on the Athens Stock Exchange where the corresponding tax is withheld at source, as well as in the cases of listed companies (domestic companies G.A.EAP/AEEX/EKES and foreign companies), for which withholding tax is not provided for and therefore, in these cases the withholding tax is declared zero.

Specifically: 

• Either five (5) years after the date of the last transaction of entry in the relevant Securities Account and provided that the balance of the Securities Account is zero
• Either three (3) months after the date of deactivation of the connection to a Participant's Securities Account ATHEXCSD transmits the projected data to AADE by the end of February each year
• In the case of Joint Investment Units, the corresponding amounts are shown to all co-beneficiaries and each co-beneficiary declares respectively the income corresponding to him
• In case of usufruct, the corresponding amounts are shown to the beneficiary concerned (usually the usufructuary), while in the case of pledges and liens it appears to the debtor  
• All the above amounts displayed in the TAXISnet beneficiaries' ITSs are proposed. Therefore, they may be amended accordingly, according to the certificates they receive from the competent Participants, under the handling of which the Securities Accounts of the beneficiaries in the DSS are kept 
   

In order to create a Customer Share of a legal entity in the DSS, it is mandatory for a Legal Entity to obtain an LEI code. For information, see here.

If the Participant is informed of the death of a client who is the beneficiary of a Share of a Securities Account in the DSS, he/she must make a relevant death notice to ATHEXCSD and transfer the securities of the deceased to the Special Account of the deceased. 

 For information see here.

Each beneficiary of a Share of Securities Accounts in the DSS must inform the Participant with whom it cooperates of any modification of the data of its share and the corresponding changes are recorded without delay in the DSS. Participant are obliged to carry out an annual check of the validity and extent of the data in their clients’ share. 

Following a Participants request on to the DSS and provided their shares was automatically deactivated:

• Either five (5) years after the date of the last transaction of entry in the relevant Securities Account and provided that the balance of the Securities Account is zero, or
• Three (3) months after the date of deactivation of the connection to a Participant's Securities Account 

 For information, see here.