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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)
Details on the Author
Former author
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)
Latest contributions from
Tabea Lorenz
Federal Court
Decisions of the Swiss Federal Supreme CourtCW 44 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between October 27 and November 2, 2025.
Federal Administrative Court
Decisions of the Swiss Federal Administrative CourtCW 44 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between October 27 and November 2, 2025.
News (Confederation & Cantons)
FTA publishes adjustments to VAT practice
On October 31, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
News (Confederation & Cantons)
FTA publishes circular "Withholding tax rates 2026"
The Federal Tax Administration (FTA) has published the circular "Withholding tax rates 2026".
News (Confederation & Cantons)
Federal Council publishes report on the revision of VAT in the healthcare sector: simplification, competitive neutrality and relief for consumers
On October 29, 2025, the Federal Council published the report "New regulation of VAT in the area of healthcare: simplification, competitive neutrality and relief for consumers" in fulfillment of postulate 23.3132 Noser of March 14, 2023.
Federal Court
Decisions of the Swiss Federal Supreme CourtCW 43 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between October 20 - 26, 2025.
Federal Administrative Court
Decisions of the Swiss Federal Administrative CourtCW 43- 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between October 20 - 26, 2025.
News (Confederation & Cantons)
FTA publishes final rulings on the FATCA agreement
On October 20, 2025, the Federal Tax Administration (FTA) published final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
News (Confederation & Cantons)
FTA publishes two drafts on the VAT practice adjustment
On October 24, 2025, the FTA published two drafts on VAT practice on its website.
News (Confederation & Cantons)
Signing and opening of the consultation on the protocol of amendment to the AEOI Switzerland-EU in tax matters
The Protocol of Amendment to the Agreement on the Automatic Exchange of Financial Account Information to Promote Tax Compliance in International Matters, signed on October 20, 2025, adapts the agreement to the amended OECD standard and supplements it with new provisions on administrative assistance in the collection of VAT claims. The consultation will last until February 6, 2026.
