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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 Court (CW 51 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 16 - 22, 2024.

Federal Administrative Court

Decisions of the Swiss Federal Administrative Court (CW 51 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 16 - 22, 2024.

News (Confederation & Cantons)

Dossier tax information "Inheritance and Gift Taxes" updated

On December 18, 2024, the article "Inheritance and gift taxes" from the tax information dossier of the Federal Tax Administration (FTA) was updated.

News (Confederation & Cantons)

Updating the instructions for completing the salary statement or pension certificate

The Federal Tax Administration (FTA) has updated the "Instructions for completing the salary statement or pension certificate".

News (Confederation & Cantons)

Publication of the taxable income components of life annuity insurance policies in accordance with the VVG

In view of the entry into force of the Federal Act of June 17, 2022 on the Taxation of Life Annuities and Similar Forms of Pension Provision on January 1, 2025, the Federal Tax Administration (FTA) published the taxable income shares of life annuity insurance policies in accordance with the ICA (see Art. 22 para. 3 let. a and b DBG) on December 18, 2024.

News (Confederation & Cantons)