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Tabea Lorenz

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Prof. Dr. | Assistant Professor of Tax Law University of St.Gallen (HSG) | Attorney at Law | Certified tax expert | Member of the Swiss Bar Association (SAV), the Zurich Bar Association (ZAV) and the International Fiscal Association (IFA)

Former author

Career development

Assistant Professor of Tax Law University of St.Gallen (HSG) (since 2024)
Senior Research Fellow, University of St.Gallen (ILE-HSG) (2022-2024)
Attorney at law in the tax area, Bratschi AG, Zurich (2017-2022)
Research assistant / PhD student, University of St.Gallen (HSG) (2014-2017)
Trainee, KPMG AG, Berne (2011-2012)
Legal assistant / intern, various commercial law firms, Zurich (2010-2016)

Education + Training

Certified tax expert (2019)
Dr. iur. HSG, University of St. Gallen (2019)
M.A. HSG in Law and Economics, University of St. Gallen (2012)
B.A. HSG in Law and Economics, University of St. Gallen (2010)

Memberships

Swiss Bar Association (SAV)
Zurich Bar Association (ZAV)
EXPERTsuisse
International Fiscal Association Swiss Branch (IFA Switzerland)

Federal Court

Decisions of the Swiss Federal Supreme CourtCW 33 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between August 11 - 17, 2025.

Federal Administrative Court

Decisions of the Swiss Federal Administrative CourtCW 33 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 11 - 17, 2025.

News (Confederation & Cantons)

Supplementary tax: Date of application of the safe harbor rules on hybrid arbitrage arrangements in accordance with the administrative guidelines of December 18, 2023

The FTA announces that the rules regarding hybrid arbitrage arrangements under the temporary CbCR safe harbor of the administrative guidance of December 18, 2023 will apply to transactions after December 18, 2023.

Federal Court