About the person
Current
| YEAR | POSITION |
|---|---|
| Since August 2019 | Professor of Tax Law at the Faculty of Law of the University of Basel (50 %) |
| Since March 2016 | Partner at Altenburger Ltd. legal + tax (50 %) |
Training
| YEAR | Graduation |
|---|---|
| 2023 | Habilitation,venia docendi for Swiss and International Tax Law and Legal Theory, University of Basel |
| 2015 | Dissertation "International Tax Cooperation - the Sovereignty Conflict Between the Residence and the Source Country", University of Bern, graduated summa cum laude, honored with the Professor Walther Hug Prize 2017 |
| 2010-2011 | LL.M. studies at Columbia Law School in New York, USA, honored as James Kent Scholar |
| 2008 | Swiss certified tax expert (specialization in international tax law) |
| 2006 | Admitted to the bar in the Canton of Zurich |
| 1998-2003 | Studies of law at the University of Fribourg i.Ue. |
| 2000-2001 | Study year (Erasmus), Université Robert Schuman, Strasbourg III, France |
| 1998 | Maturität type B (with Latin), Kantonsschule am Burggraben, St. Gallen |
Legal career
| YEAR | POSITION |
|---|---|
| 2019-2023 | Assistant Professor of Tax Law with tenure track at the Faculty of Law of the University of Basel (50%) |
| May 2022 | Guest lecture at the Vienna University of Economics and Business (WU), Foreign Tax Lecture |
| February-May 2020 | Assistantlecturer at the University of Freiburg i.Ue. |
| 2018-2019 | Assistantlecturer at the Faculty of Law of the University of Basel |
| 2013-2018 | Assistantlecturer at the Swiss Institute of Taxation |
| 2012-2016 | Attorney at law with Tappolet & Partner, Zurich |
| 2011-2012 | Research stay at Harvard University, Cambridge, USA |
| 2006-2009 | Attorney at law with Lenz & Staehelin, Zurich |
| 2003-2006 | Trainee at Lenz & Staehelin, Zurich |
- Member of the Board of the International Fiscal Association, Switzerland (IFA)
- Member of the Executive Board of the Institute for Swiss and International Tax Law
- Co-editor of the Journal of Swiss and International Tax Law (ZSiS)
- Member of the Swiss Lawyers' Association (SJV)
- Member of the Swiss Bar Association (SAV)
- Member of the Zurich Bar Association (ZAV )
- Member of the Board of Directors of Cavelti AG (Gossau SG), family business in the printing and digital media sector
- International tax law
- Swiss tax law
- Tax policy
- The influence of digitalization on tax law
- Fundamentals of tax law
- Legal theory and methodology
Publication list (research database)
Team
Employees
Projects
| TITLE | HEAD OF RESEARCH | STATUS |
|---|---|---|
| The influence of digitalization on the international taxation of companies / Tax law in the field of tension between law and economics. | Cavelti Luzius; Jaag Christian | Ongoing |
| The influence of digitalization on the tax law relationship (working title) (Habilitation). | Cavelti, Luzius | Ongoing |
| Revision of the commentaries on Arts. 128, 129, 131 and 134 in the St. Gallen Commentary on the Federal Constitution. | Cavelti, Luzius | Completed 2022 |
| Revision of the comments on Art. 11 StHG, in Martin Zweifel⁄Michael Beusch (ed.), Commentary on Swiss Tax Law I⁄2b | Cavelti, Luzius | Completed 2022 |
| Swiss national report for the 72nd Congress of the International Fiscal Association (IFA) in Seoul 2018. | Cavelti, Luzius | Completed 2018 |
| Swiss national report for the Congress of the European Association of Tax Law Professors (EATLP) in Zurich 2018. | Cavelti, Luzius | Completed 2018 |
| Revision of the commentary on Art. 11 StHG, in Martin Zweifel/Michael Beusch (eds.), Kommentar zum Schweizerischen Steuerrecht I/2b, Commentary on the Federal Act on the Harmonization of Direct Taxes of the Cantons and Communes (StHG). | Cavelti, Luzius | Completed 2017 |
| International Tax Cooperation, the Sovereignty Conflict Between the Residence and the Source Country (Dissertation). | Cavelti, Luzius | Completed 2015 |
