/

authors

/

Tabea Lorenz

Connect

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 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.

News (Confederation & Cantons)