Elena Christodoulou

Senior Associate, Limassol
T: + 357 25 110212 | [email protected]


• Corporate and Commercial

• European Union and Competition Law

• Tax Law – Tax Planning and Advanced Business Structuring


Elena Christodoulou is a specialist in corporate and commercial law, specialising in tax and EU law. Elena principally focuses on international and European tax law, particularly as regards state aid, and EU law generally, providing clients from diverse sectors with international tax advisory and business structuring solutions and advice on EU regulatory and compliance matters. International tax expertise gained from advising many blue-chip clients and high net worth individuals over the years.


Recent transactional highlights

  • Hostile mandatory public takeover for a company listed on the Frankfurt Stock Exchange.
  • Providing Cyprus tax advice on the tax treatment of a new alternative investment fund for limited number of persons (AIFLNP), the transfers of various valuable assets to the AIFLNP as well as the various income streams and operations concerning the AIF and its unitholders.
  • Advising client in relation to the reimbursement of withholding taxes suffered in Austria in relation to dividends received from the client’s subsidiary, an Austrian entity listed in the Frankfurt stock exchange.
  • Advising client on the offering of 130 million of Time Tokens to potential investors, via crowdfunding, through which the company would be raising an amount of USD24 million.

Languages: English, Greek.

Relevant experience
  • Advises trustees of Cyprus trusts on tax-effective structures for acquisition, holding and ultimate disposal of assets
  • Advises international companies on advanced business structuring issues. 
Career, skills and qualifications
  • Graduated in law from the University of Surrey, UK, 2010, having been awarded a scholarship for all three years
  • LLM in International Commercial Law, University of Cardiff, UK, 2011
  • Admitted to the Cyprus Bar in 2012
  • Elena has successfully completed the second stage of the Advanced Diploma in International Taxation (ADIT). The ADIT is regarded as the benchmark for quality in international tax matters and success at this stage brings her a step closer to being fully qualified practitioner.


Elena obtained her LLB from the University of Surrey in 2010 with a scholarship for all three years of the course and was later awarded an LLM in International Commercial Law from the University of Cardiff in 2011.

Rated by Legal 500 as a Next Generation Lawyer in EU and competition (2017)

Rated as a ‘Rising Star’ by 2020 Legal 500

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