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Christina Sotiria Kalyva

Christina Sotiria Kalyva LL.M.

Christina practices in the area of Tax law, with particular focus on Luxembourg and cross border tax implications of varied kind of transactions and tax structuring. Her clients include companies in a range of sectors including commercial and public.
Areas of FocusTax
Bar admissionsAdmitted to the Barreau de Luxembourg under her professional home title


  • Advising commercial (holding) companies on Luxembourg and cross-border tax implications of varied kind of transactions.
  • Drafting Tax Memorandums related to branch restructurings, participation exemption, substance requirements under DTTs.
  • CFC assessments and identification/documentation of the Control and ETR test and carved - out entities.
  • State aid review of Luxembourg companies of MNE groups.
  • Audit support on tax matters of Luxembourg commercial (holding) companies.
  • Tax legal research in English and French.
  • English
  • French
  • Spanish
  • Greek
  • Queen Mary University of London, London, United Kingdom, L.L.M. in Tax Law, “Distinction”, 2021
  • Democritus University of Trace (DUTH), Komotini, Greece, L.L.B., 2019


  • Conference in Pillar 2- The Global Minimum Corporate Tax, University of Luxembourg
  • Conference in Alternative Dispute Resolution in International Taxation, University of Luxembourg


  • Tax Consultant, International Tax and Transaction Services, 2021-22
  • Legal Adviser, Legal Pro Bono Programme at Queen Mary University of London, London, United Kingdom, 2020-21
  • Trainee Lawyer, 2019-20

Memberships and Affiliations

  • Qualified Lawyer, Greek Bar Association