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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 Court (CW - 2026)
Overview of tax rulings by the Swiss Federal Supreme Court published between January 26 and February 1, 2026.
Federal Administrative Court
Decisions of the Swiss Federal Administrative Court (CW - 2026)
Overview of tax rulings issued by the Swiss Federal Administrative Court between January 26 and February 1, 2026.
News (Confederation & Cantons)
Taxable portion of income from foreign life annuity insurance policies and life annuity and maintenance contracts 2025
The Federal Tax Administration (FTA) has published the taxable portions of foreign life annuity insurance policies and life annuity and maintenance contracts (see Art. 22 para. 3 lit. c DBG) for the 2025 tax year.
News (Confederation & Cantons)
FTA publishes draft amendment to VAT practice (topic: plant protection products)
On January 30, 2026, the FTA published a draft of its VAT practice on its website.
News (Confederation & Cantons)
Tax-approved interest rates for 2026 for advances or loans in Swiss francs and foreign currencies
On January 29/30, 2026, the FTA published circulars on the tax-recognized interest rates in Swiss francs and foreign currencies for 2026.
News (Confederation & Cantons)
Update to tax information dossier "Tax rate and tax footing"
The article "Tax rate and tax footing" from the Tax Information dossier was updated on January 1, 2026.
Federal Court
Decisions of the Swiss Federal Supreme Court (CW - 2026)
Overview of tax rulings by the Swiss Federal Supreme Court published between January 5 and 11, 2026.
Federal Court
Decisions of the Swiss Federal Supreme CourtCW 48 - 2025)
Overview of the tax rulings of the Swiss Federal Supreme Court published between November 24 - 30, 2025.
Federal Administrative Court
Decisions of the Swiss Federal Administrative CourtCW 48 - 2025)
Overview of the tax rulings of the Swiss Federal Administrative Court published between November 24 - 30, 2025.
News (Confederation & Cantons)
Federal Council specifies the ordinance on the minimum taxation of large companies with regard to the international reporting obligation
At its meeting on November 26, 2025, the Federal Council amended the Ordinance on the Minimum Taxation of Large Corporate Groups. This clarifies the reporting obligation in the context of the international exchange of information regarding OECD minimum taxation and reduces the administrative burden for companies thanks to a central submission.
