Curriculum vitae
Prof. Dr. iur. René Matteotti, M.A., LL.M. Tax, Lawyer
Ordinarius for Swiss, European and International Tax Law,
Institute of Law, University of Zurich
Table of contents
I. Education
| 05.06.2015 | Completion of the program “Transfer Pricing: Policy and Practice”, Duke Center for International Development, Duke University |
| 09.01.2007 | Awarded the title Privatdozent (PD) with Venia docendi in Swiss, European, and International Tax Law by the University of Bern |
| 18.06.2004 | Master of Laws (LL.M.) in Taxation, with Honors, Northwestern University School of Law, Chicago, Illinois, USA |
| 23.01.2003 | Doctor iuris (Ph.D. in Law), Faculty of Law, University of Bern (overall grade: summa cum laude) |
| 15.03.1999 | Admission to the Bar (Attorney’s License) |
| 27.02.1997 | Licentiate in Law, Faculty of Law and Economics, University of Bern (magna cum laude, best law degree of the semester) |
| 30.11.1993 | Licentiate, Faculty of Philosophy and History, University of Basel (summa cum laude) |
| 22.09.1988 | Matura (Swiss high school diploma), Type A (Classical Languages), Cantonal School Freudenberg, Zurich |
II. Awards
| 2021 | Honored as “Teacher of the Hour” by the University of Zurich |
| seit 2015 | Recognized by various ranking agencies such as Chambers, World Tax, Who’s Who Legal, etc. as a highly regarded tax advisor |
| 10.12.2004 | Walther Hug Prize in recognition of the doctoral dissertation |
| 31.07.2003 | Scholarship from the Swiss National Science Foundation for an academic research stay in the United States |
| 25.06.1997 | Award of the Faculty of Law and Economics, University of Bern, for the best law degree of the Summer Semester 1997 |
III. Research and professional activities
| 2025 | Visiting Professor as Global Professor of Law at New York University School of Law, Spring Semester 2025 |
| 2021 | Appointed as Expert in the Working Group for the Implementation of Pillars 1 and 2 into Swiss Tax Law |
| 2020 | Appointed by the Permanent Scientific Committee of the IFA as General Reporter for Topic 1 "Sharing and Shifting of Corporate Losses – The new profit shifting?" at the 2023 IFA Congress in Cancún |
| 12/2019 | Representative of academia in the Working Group set up by the Swiss Federal Department of Finance (FDF) for the implementation of the OECD’s 2-Pillar Project into Swiss Tax Law |
| 04/2019 | Commissioned by the Swiss Conference of Cantonal Finance Directors to prepare an expert opinion on the system change in the taxation of home ownership |
| 12/2018 | Commissioned by the Federal Department of Finance to prepare an expert opinion on Anti-CFC Legislation |
| seit 10/2018 | Of Counsel at Tax Partner AG, Zurich |
| 06-08/2018 | Visiting Scholar at Georgetown Law Center, Washington DC, USA |
| 07/2017 | Commissioned by the Government Council of the Canton of Basel-Landschaft to prepare an expert opinion on cantonal tax reform |
| 03/2017 | Commissioned by the Swiss State Secretariat for Economic Affairs to prepare a report on the inclusion of developing countries in Switzerland’s policy for the implementation of the AEOI and BEPS measures |
| 01-08/2017 | Visiting Scholar at Georgetown Law Center, Washington DC, USA |
| 02-05/2016 | Commissioned by the Department of Finance of the Canton of Schwyz to prepare an expert opinion on cantonal tax reform |
| 10/2015 | Commissioned by the Federal Department of Finance to prepare an expert opinion on a counter-proposal to the reform of the Alcohol Act |
| 08/2015 | Commissioned by the Federal Department of Finance to prepare an expert opinion on the constitutionality of introducing the Automatic Exchange of Information on financial accounts |
| 04/2014 | Commissioned by the Tax Administration of the Canton of Zurich to prepare an expert opinion on the impact of Corporate Tax Reform III |
| 10/2013 | Visiting Professor at Northwestern University, Chicago, Illinois, in the course “European Business and Tax Law” |
| 09/2013 | Commissioned by the Federal Department of Finance to prepare an expert opinion on the reform of the Alcohol Act |
| seit 08/2012 | Full Professor (Ordinarius) of Swiss, European, and International Tax Law at the University of Zurich |
| 08/2012-10/2018 | Of Counsel at Baker & McKenzie, Zurich |
| 06/-12/2012 | Appointed as Member of the Swiss Financial Center Advisory Board by the Federal Department of Finance |
| seit 11/2011 | Appointed as Member of the Tax Expert Group of EXPERTsuisse (Swiss Chamber of Tax Advisors and Auditors) |
| 07/2011 | Appointment as Full Professor of Swiss, European, and International Tax Law at the University of Zurich |
| 03-04/2011 | Visiting Professor at Northwestern University, Chicago, Illinois, in the course “European Business and Tax Law” |
| 2011 | Commissioned by the Swiss State Secretariat for Economic Affairs to prepare an expert opinion on various federal and cantonal tax exemption rules |
| seit 10/2010 | Reappointment by the Federal Council as permanent member of the VAT Consultative Committee (extra-parliamentary commission) |
| 03/2010-12/2014 | Member of the Strategic Steering Group on Corporate Tax Reform III, set up by the Federal Department of Finance |
| 2010 | Commissioned by the Department of Finance of the Canton of Uri to prepare an expert opinion on cantonal tax reform |
| 03/2009 | Appointed President of the Accompanying Committee on Corporate Tax Reform III, set up by the Swiss Federal Tax Administration |
| seit 2009 | Member of the Advisory Board of the LL.M. UZH Program in International Tax Law at the University of Zurich |
| 2009 | Appointed Member of the Board of Trustees of the World Trade Institute, University of Bern |
| 2009 | Commissioned by the Federal Department of Justice to prepare an expert opinion on the Agreement between Switzerland and the USA concerning an IRS request for administrative assistance relating to UBS AG |
| 2009 | Commissioned by the Swiss State Secretariat for Economic Affairs to prepare an expert opinion on various federal and cantonal tax exemption rules |
| 2008 | Appointed by the Australian Government Solicitor as Expert in proceedings concerning the Swiss–Australian Double Tax Treaty |
| 04/2008-07/2012 | Of Counsel at Homburger, Zurich |
| seit 01/2008 | Member of the Advisory Board of the Swiss Institute for Tax Law (SIST) |
| 01/2008 | Member of the Executive Board of the Institute for Swiss and International Tax Law (ISIS) |
| 12/2007-07/2012 | Full Professor of Swiss, European, and International Tax Law and Director of the Institute for Tax Law, University of Bern |
| seit 09/2007 | Permanent Member of the VAT Consultative Committee of the Swiss Federal Tax Administration |
| seit 04/2007 | Member of the Committee for the Promotion of Young Academics, University of Bern |
| 01/2007 | Privatdozent (Habilitation) with Venia docendi in Swiss, European, and International Tax Law |
| 09/2006 | Assistant Professor (Tenure-Track) of Tax Law and Director of the Institute for Tax Law, University of Bern |
| 08/2006 | Member of the Examination Board for Notaries of the Canton of Bern |
| 08/2006 |
President of the Foundation Archiv für Schweizerisches Abgaberecht and Editor-in-Chief of the journal Archiv für Schweizerisches Abgaberecht |
| 2006-2013 | Member of the Bar Examination Commission of the Canton of Bern (subject: tax law) |
| 09/2005 | Lecturer in Tax Law at the University of Bern, Faculty of Law (courses on VAT Law I and II) |
| 2005-2006 | Postdoctoral Research Fellow (Habilitand) at the Faculty of Law, University of Bern, supported by the Swiss National Science Foundation (project: Tax Justice and Legal Development – A Comparative Study between the United States and Switzerland) |
| 09/2004-12/2004 | Senior Assistant at the Institute for Tax Law, University of Bern |
| 08/2003-08/2004 | Swiss National Science Foundation Fellow at Northwestern University School of Law, LL.M. in Taxation |
| 2002 | Doctoral Candidate, Faculty of Law, University of Bern. Dissertation: “Piercing the Corporate Veil in Foreign-Controlled Companies under Swiss Corporate Tax Law: A Contribution to the Relationship between the Prohibition of Abuse of Rights, Constitutional Law, and International Law” |
| 1999-2002 | Attorney-at-law specializing in national and international tax law |
| 1997-1998 | Law Clerk / Judicial Secretary at the District Court of Meilen |
| 1995 | Research Assistant at the Research Association for Legal Studies, University of St. Gallen (Chair: Prof. Dr. Dr. K.-H. Burmeister) |
| 1994 | Research Assistant at the Office of Archaeological Research, Canton of Basel-Stadt |
IV. Lectures at University of Zurich
| Fall Semester 2025 |
Lecture "International Tax Law I" (Master) Lecture "Steuerrecht I" (Master) |
|
Fall Semester 2024 |
Lecture "Interkantonales Steuerrecht" (Master) Lecture "European Tax Law" (Master) Lecture "Steuerrecht I" (Master) |
| Spring Semester 2024 |
Lecture "Unternehmenssteuerrecht I" (Master) Lecture "Steuerrecht II" (Master) Lecture "Steuerrecht I" (Master) |
| Fall Semester 2023 |
Lecture "Mehrwertsteuerrecht" (Master) Lecture "Internationales Steuerrecht II" (Master) Lecture "Interkantonales Steuerrecht" (Master) Lecture "Steuerrecht I" (Master) |
| Fall Semester 2022 |
Lecture "Interkantonales Steuerrecht" (Master) Lecture "Unternehmenssteuerrecht II" (Master) Lecture "Grundsteuern-, Erbschafts- und Schenkungssteuern" (Master) Lecture "Mehrwertsteuerrecht" (Master) |
| Spring Semester 2022 |
Lecture "Unternehmenssteuerrecht I" (Master) Lecture "Steuerrecht II" (Master) Lecture "Steuerrecht I" (Master) |
| Fall Semester 2021 |
Lecture "Grundsteuern-, Erbschafts- und Schenkungssteuern" (Master) Lecture "Mehrwertsteuerrecht" (Master) Lecture "Steuerrecht I" (Master) Seminar "Unternehmenssteuerrecht" |
| Spring Semester 2021 |
Lecture "Interkantonales Steuerrecht" (Master) Lecture "Internationales Steuerrecht II (Master) Lecture "Steuerrecht" (Bachelor) Seminar "Unternehmenssteuerrecht" |
| Fall Semester 2020 |
Lecture "Internationales Steuerrecht I" (Master) Lecture "Steuerrecht" (Master) Seminar "Steuerrecht und Steuerpolitik" |
| Spring Semester 2020 |
Lecture "Interkantonales Steuerrecht" (Master) Lecture "Unternehmenssteuerrecht II" (Master) Lecture "Steuerrecht " (Bachelor) Seminar "Unternehmenssteuerrecht" (zusammen mit Dr. Markus Neuhaus) |
| Fall Semester 2019 |
Lecture "Unternehmenssteuerrecht I" (Master) Lecture "Steuerrecht" (Bachelor) Lecture "Steuerrecht und Steuerstrafrecht" (zusammen mit Prof. Dr. iur. Felix Bommer) Lecture "Wissenschaftliches Arbeiten im Steuerrecht" (zusammen mit Philipp Roth) |
| Spring Semester 2019 |
Lecture "Interkantonales Steuerrecht" (Master) Lecture "Internationales Steuerrecht II" (Master) Lecture "Steuerrecht" (Bachelor) Lecture "Unternehmenssteuerrecht im internationalen Kontext" (zusammen mit Dr. iur. Markus Neuhaus) |
| Fall Semester 2018 |
Lecture "Internationales Steuerrecht I" (Master) Lecture "Mehrwertsteuerrecht" (Master) Lecture "Steuerrecht" (Master) Seminar "Wissenschaftliches Arbeiten im Steuerrecht" (zusammen mit Philipp Roth) |
| Spring Semester 2018 |
Lecture "Interkantonales Steuerrecht" (Master) Lecture "Steuerrecht" (Bachelor) Lecture "Unternehmenssteuerrecht II" (Master) Seminar "Unternehmenssteuerrecht im internationalen Umfeld" |
| Fall Semester 2017 |
Lecture "Mehrwertsteuerrecht" (Master) Lecture "Steuerrecht" (Master) Lecture "Unternehmenssteuerrecht I" (Master) Seminar "Wissenschaftliches Arbeiten im Steuerrecht" (zusammen mit Philipp Roth) |
| Spring Semester 2017 | Forschungssemester in den USA (Georgetown University in Washington, D.C.) |
| Fall Semester 2016 |
Lecture "Internationales Steuerrecht I" (Master) Lecture "Mehrwertsteuerrecht" (Master) Lecture "Steuerrecht" (Master) |
| Spring Semester 2016 |
Lecture "Interkantonales Steuerrecht" (Master) Lecture "Steuerrecht" (Bachelor) Lecture "Unternehmenssteuerrecht II" (Master) Seminar "Rechte und Pflichten des Aktionärs aus wirtschaftsrechtlicher, steuerrechtlicher und strafrechtlicher Sicht" (zusammen mit Prof. Dr. iur. Andreas Donatsch, Prof. Dr. iur. Peter Forstmoser und Prof. Dr. iur. Peter Isler) |
| Fall Semester 2015 |
Lecture "Mehrwertsteuerrecht" (Master) Lecture "Steuerrecht (Master)" Lecture "Unternehmenssteuerrecht I" (Master) Seminar "Wissenschaftliches Arbeiten im Steuerrecht" |
| Spring Semester 2015 |
Lecture "Steuerrecht" (Bachelor) Lecture "Interkantonales Steuerrecht" (Master) Lecture "Internationales Steuerrecht II" (Master) Seminar "Aufgaben und Verantwortlichkeit des Verwaltungsrates der AG" (zusammen mit Prof. Dr. iur. Andreas Donatsch, Prof. Dr. iur. Peter Forstmoser und Prof. Dr. iur. Peter Isler) |
| Fall Semester 2014 |
Lecture "Mehrwertsteuerrecht" (Master) Lecture "Steuerrecht" (Master) Lecture "Interkantonales Steuerrecht" (Master) Lecture "Internationales Steuerrecht I" (Master) Lecture "Introduction to Swiss Law" (Master) |
| Spring Semester 2014 |
Lecture "Steuerrecht" (Bachelor) Lecture "Internationales Steuerrecht II" (Master) Seminar "Verantwortlichkeit für riskante Geschäfte und übermässige Saläre in der AG" (zusammen mit Prof. Dr. iur. Andreas Donatsch, Prof. Dr. iur. Peter Forstmoser und Prof. Dr. iur. Peter Isler) |
| Fall Semester 2013 |
Lecture "Steuerrecht" (Master) Lecture "Internationales Steuerrecht I" (Master) Seminar "Wissenschaftliches Arbeiten im Steuerrecht" |
| Spring Semester 2013 |
Lecture "Steuerrecht I" (Bachelor) Lecture "Interkantonales Steuerrecht" (Master) Lecture "Internationales Steuerrecht I" (Master) Seminar "Die Gründung und die Liquidierung der Aktiengesellschaft aus wirtschaftsrechtlicher, steuerrechtlicher und strafrechtlicher Sicht" (zusammen mit Prof. Dr. iur. Andreas Donatsch, Prof. Dr. iur. Peter Forstmoser und Prof. Dr. iur. Peter Isler) |
| Fall Semester 2012 |
Lecture "Steuerrecht I" (Bachelor) Lecture "Steuerrecht II" (Master) Seminar "Amts- und Rechtshilfe im Steuerrecht" (zusammen mit Prof. Dr. iur. Michael Beusch) |
V. Lectures at University of Bern
| Spring Semester 2012: |
Lecture „Bundessteuerrecht“ 4 SWS Lecture „Einführung in das Interkantonale Steuerrecht“ 2 SWS Seminar: Diskriminierungsverbot im schweizerischen, europäischen und internationalen Steuerrecht (zusammen mit Thomas Cottier) |
| Fall Semester 2011: |
Lecture „Bundessteuerrecht“ 4 SWS Lecture „Internationales Steuerrecht“ 2 SWS Seminar: Wissenschaftliches Arbeiten im Steuerrecht |
| Spring Semester 2011: |
Lecture „Bundessteuerrecht“ 4 SWS Lecture „Mehrwertsteuerrecht II“ 2 SWS Doctoral student workshop (together with Thomas Cottier) |
| Fall Semester 2010: |
Lecture „Bundessteuerrecht“ 4 SWS Lecture „Mehrwertsteuerrecht I“ 2 SWS Doctoral student workshop „Der Einfluss des europäischen Rechts auf das schweizerische Steuer- und Wirtschaftsrecht“ (together with Thomas Cottier) |
| Spring Semester 2010: |
Lecture „Bundessteuerrecht“ 4 SWS Lecture „Einführung in das Interkantonale Steuerrecht“ 2 SWS Block seminar (together with Thomas Cottier und Axel Tschentscher) Doctoral student workshop „Der Einfluss des europäischen Rechts auf das schweizerische Steuer- und Wirtschaftsrecht“ (together with Thomas Cottier) |
| Fall Semester 2009: |
Lecture „Bundessteuerrecht“ 4 SWS Lecture „Einführung in das Internationale Steuerrecht“ 2 SWS Departmental seminar (Topic: Das Bankgeheimnis im internationalen Kontext) Block seminar (together with Thomas Cottier und Peter V. Kunz) |
| Fall Semester 2008: |
Lecture „Bundessteuerrecht“ 4 SWS Lecture „Mehrwertsteuerrecht I“ 2 SWS Seminar Berner Rechtsdebatten (Topic: Kantonale Steuerprivilegien) Block seminar (together with Thomas Cottier und Axel Tschentscher) |
| Spring Semester 2008: |
Lecture „Bundessteuerrecht“ 4 SWS Lecture „Einführung in das Internationale Steuerrecht“ 2 SWS Departmental seminar (Topic: Europakompatibilität des schweizerischen Wirtschaftsrechts) Block seminar (together with Roland von Büren, Thomas Cottier, Peter V. Kunz und Cyril Rigamonti) |
| Fall Semester 2007: |
Lecture „Bundessteuerrecht“ 4 SWS Lecture „Einführung in das Interkantonale Steuerrecht“ 2 SWS Seminar Berner Rechtsdebatten (Thema: Steuerstreit EU) Blockveranstaltung (zusammen mit Thomas Cottier und Axel Tschentscher) |
| Spring Semester 2007: |
Lecture „Bundessteuerrecht“ 4 SWS Lecture „Mehrwertsteuerrecht II“ 2 SWS |
| Fall Semester 2006/2007: |
Lecture „Mehrwertsteuerrecht I“ 2 SWS Lecture „Einführung in das Internationale Steuerrecht“ 2 SWS Seminar Berner Rechtsdebatten (Topic: Degressive Steuern) Block seminar (together with Thomas Cottier und Axel Tschentscher) |
| Spring Semester 2006: | Lecture „Mehrwertsteuerrecht II“ 2 SWS |
| Fall Semester 2005/2006: | Lecture „Mehrwertsteuerrecht I“ 2 SWS |
VI. Lectures at Northwestern University, Chicago
| Spring Semester 2011 | Lectures on Harmful Tax Competition within the course “European Business and Tax Law” (2 US Credits) |
VII. Lectures at New York University School of Law, New York
| Spring Semester 2025 | Lectures on Tax Treaty Law and International Tax Policy |