Ε.Π.Ε. (Εταιρεία Περιορισμένης Ευθύνης) is a type of business entity in Greece that combines elements of both a corporation and a partnership. It offers limited liability to its owners, meaning their personal assets are protected from the company's debts. This structure is popular among small to medium-sized businesses due to its flexibility and ease of management. The formation of an Ε.Π.Ε. requires at least one partner and can have up to 50 partners. The company must have a minimum share capital, which is divided into shares. This type of company is governed by the Greek Commercial Code and must adhere to specific legal requirements for registration and operation.