Luzius Cavelti
Luzius Cavelti is professor of tax law at the University of Basel and a partner at Altenburger Ltd. legal + tax in Zurich. He holds an LL.M. degree from the Columbia University in New York. He is a certified tax expert and an attorney-at-law, admitted to the Swiss bar in 2006. In 2015 Luzius received a doctoral degree from the University of Berne and in 2023 he obtained a venia docendi (habilitation) for Swiss and international tax law as well as legal theory from the University of Basel. He is currently the editor of the Swiss law journal for Swiss and international tax law, a board member of the Swiss Institute for Swiss and international tax law and a board member of the Swiss branch of the International Fiscal Association (IFA). His research interests cover all aspects of Swiss and international tax law.Courses:
Swiss Tax Law
The course on Swiss tax law is divided into three parts and begins with an overview of the Swiss federal tax system and the most important constitutional and legislative principles governing Swiss tax law. The second part of the course deals with the most important types of taxes, particularly with the individual and corporate income taxes levied on the federal and the cantonal level. The third part, finally, focuses on international tax law topics, in particular the Swiss tax treaty policy, the multilateral agreements on tax issues signed by Switzerland and the tax relevant aspects of the relationship between Switzerland and the EU.
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