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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 5 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 27 and February 2, 2025.

Federal Administrative Court

Decisions of the Swiss Federal Administrative CourtCW 5 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 27 and February 2, 2025.

News (Confederation & Cantons)

Tax-recognized interest rates 2025 for advances or loans in Swiss francs and foreign currencies

On 27/28 January 2025, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2025.

Federal Court

Decisions of the Swiss Federal Supreme CourtCW 4 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 20 - 26, 2025.

Federal Administrative Court

Decisions of the Swiss Federal Administrative CourtCW 4 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 20 - 26, 2025.

News (Confederation & Cantons)

Tax information dossier: FTA publishes English article "Transfer pricing"

The FTA has prepared an English version of the article on "Transfer pricing", which was previously only available in German and French, and published it on January 22, 2025.

News (Confederation & Cantons)

FTA publishes circular no. 32a: Reorganization of corporations and cooperatives

On January 20, 2025, the FTA published circular no. 32a regarding the "Restructuring of corporations and cooperatives".

News (Confederation & Cantons)

FTA publishes adjustments to VAT practice

On January 14, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.

News (Confederation & Cantons)

FTA - Circular no. 212: Information sheets for withholding tax and overviews of double taxation agreements (as at 1.1.2025)

The Federal Tax Administration (FTA) has published Circular No. 212 "Information sheets for withholding tax and overviews of double taxation agreements" (as at 1.1.2025).

Federal Court