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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 law decisions by the Swiss Federal Supreme Court published between May 4 and May 10, 2026.
Federal Administrative Court
Decisions of the Swiss Federal Administrative Court (CW )
Overview of tax law decisions by the Swiss Federal Administrative Court published between May 4 and May 10, 2026.
News (Confederation & Cantons)
Federal Council Opens Consultation on the Minimum Taxation Ordinance
At its meeting on May 6, 2026, the Federal Council launched a public consultation on an amendment to the Ordinance on Minimum Taxation. In doing so, it is implementing two identical parliamentary motions. These motions call for the application of an OECD administrative guideline one year later than provided for internationally.
Federal Court
Decisions of the Swiss Federal Supreme Court (CW –2026)
Overview of tax rulings by the Swiss Federal Supreme Court published between April 6 and 12, 2026.
Federal Administrative Court
Decisions of the Swiss Federal Administrative Court (CW )
Overview of tax rulings by the Swiss Federal Administrative Court published between April 6 and 12, 2026.
Federal Court
Decisions of the Swiss Federal Supreme Court (CW –2026)
Overview of tax law decisions by the Swiss Federal Supreme Court published between March 9 and 15, 2026.
Federal Administrative Court
Decisions of the Swiss Federal Administrative Court (CW )
Overview of tax rulings by the Swiss Federal Administrative Court published between March 9 and 15, 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 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.
