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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 41–2026)

Overview of the Swiss Federal Supreme Court’s tax law decisions published between October 5 and October 11, 2026.

Federal Administrative Court

Decisions of the Swiss Federal Administrative Court (CW 41–2026)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between October 5 and October 11, 2026.

Federal Court

Decisions of the Swiss Federal Supreme Court (CW 40–2026)

Overview of tax law decisions by the Swiss Federal Supreme Court published between September 28 and October 4, 2026.

Federal Administrative Court

Decisions of the Swiss Federal Administrative Court (CW 40–2026)

Overview of tax law decisions by the Swiss Federal Administrative Court published between September 28 and October 4, 2026.

Federal Court

Decisions of the Swiss Federal Supreme Court (CW 39–2026)

Overview of the Swiss Federal Supreme Court’s tax law decisions published between September 21 and 27, 2026.

Federal Administrative Court

Decisions of the Swiss Federal Administrative Court (CW 39–2026)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between September 21 and 27, 2026.

News (Confederation & Cantons)

The FTA Publishes Circular “Offsetting the Effects of Cold Progression and Interest Rates for Federal Direct Tax in 2027”

On September 22, 2026, the FTA published the circular titled “Offset of the Effects of Cold Progression and Interest Rates for the 2027 Federal Direct Tax.”

News (Confederation & Cantons)

FDF adjusts tax rates and deductions to inflation

To offset the effects of cold progression, the Federal Department of Finance (FDF) adjusts the tax rates and deductions for federal direct tax annually. The most recent changes apply to the 2027 tax year.

News (Confederation & Cantons)

The FTA publishes (unchanged) compensation and late-payment interest rates for federal taxes, levies, and penalties effective in 2027

On September 22, 2026, the Federal Tax Administration (FTA) published the (unchanged) reimbursement and late-payment interest rates for federal taxes, levies, and penalties effective in 2027.

News (Confederation & Cantons)