Dr. Luzius Cavelti

Professor

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Biography

Luzius Cavelti is a Professor of Tax Law at the University of Basel since August 2019. He has built a substantial academic and professional profile in the fields of Swiss International Tax Law and Legal Theory. Cavelti completed his Habilitation at the University of Basel in 2023 and previously earned his Doctorate from the University of Bern, where he graduated summa cum laude. His dissertation focused on the complexities of international tax cooperation, addressing the sovereignty conflicts between residence and source countries. Cavelti's academic journey includes significant credentials such as an LL.M. from Columbia Law School and a Swiss tax expert certification. He has gained substantial practical experience as a partner at Altenburger Ltd. and through various roles in prestigious law firms, including Lenz & Staehelin. His research interests encompass the influence of digitalization on tax law, fundamentals of tax legislation, and the methodology of legal theory. Cavelti is an active member of various professional associations, including the International Fiscal Association and the Swiss Lawyers' Association, and serves on the editorial board of the Journal of Swiss and International Tax Law.

Research Interests

Experience

Professor of Tax Law

2019-08-01 — Present

University of Basel • Basel, Switzerland

Teaching and research in tax law at the University of Basel.

Partner

2016-03-01 — Present

Altenburger Ltd. legal + tax • Basel, Switzerland

Providing legal and tax services with a focus on international tax.

Assistant Professor

2019-01-01 — 2023-01-01

University of Basel • Basel, Switzerland

Tenure track position teaching tax law.

Requirements for University of Basel

Master Program
Requirements
GPA Requirement
Required:3
TOEFL
Listening
Required:22
Reading
Required:22
Writing
Required:22
Speaking
Required:22
Total
Required:95
IELTS
Listening
Required:6
Reading
Required:6
Writing
Required:6
Speaking
Required:6
Overall
Required:7
Prerequisites
Bachelor's degree in a relevant field with at least 180 ECTS Specific ECTS requirements in core subjects (e.g., 90 ECTS in Math/CS for Data Science)
Application Checklist
  • Bachelor's degree certificate or current transcript of records
  • Diploma Supplement (if available)
  • CV/Resume
  • Copy of valid passport or ID card
  • Evidence of language proficiency (C1 level recommended for English/German programs)
  • Proof of payment of application fee (CHF 100)
Specialization Notes

The University of Basel generally requires C1 level proficiency in the language of instruction. For most English-taught Masters, TOEFL (min 92-95) or IELTS (min 7.0) is the standard.