Institute of Tax Law

About us

Personal Information

Born 4 September 1960 in Interlaken (Canton of Berne).
Married to Vera Marantelli-Sonanini.

Education

1967-1976: Primary/Secondary School in Interlaken;
1976-1979: Gymnasium (College) in Interlaken;
1979-1987: Law School at the University of Berne;
1992-1993: Law School at the University of Chicago;
1994-1996: School for certified tax experts in Berne.

Qualifications

1987 Bar exam (University of Berne);
1991 Dr. iur. (University of Berne); doctoral thesis in the field of taxation;
1993 LL.M. (University of Chicago);
1996 Certified Tax Expert (Swiss school for certified tax experts in Berne).

Work experience

1987-1991: Research assistant at the University of Berne (Prof. Dr. P. Locher);
1991-1992: Practical training of 6 months with an international audit and advisory firm;
1992-1993: LL.M. program at the University of Chicago;
1993-2004: Tax consultant with an international audit and advisory firm (as of July 2002 as partner);
1998-2000: Head of the Swiss tax desk with an international audit and advisory firm in San Francisco/San Jose (California);
2004-2010: Partner with a business law firm in Zurich;
2010-2012: Partner with a medium-sized tax consulting firm in Muri near Bern;
Since 1 January 2013: Professor for Swiss, European and International Tax Law at the University of Berne (1.1.13: Extraordinarius; 1.8.16: Ordinarius).

Experience abroad

1992-1993: LL.M.-program in Chicago;
1998-2000: Head of the Swiss tax desk with an international audit and advisory firm in San Francisco/San Jose (California).

Area of expertise

Corporate Tax Law;
International Tax Law;
Bernese Tax Law;
Expatriate/Inpatriate Taxation.

Current part-time lecturing activities

Since 2012: Lecturer in tax law at the LL.M. program of the University of Hamburg (Germany).

Past lecturing activities

2003/2004: Lecturer in taxation at the Fribourg school of economics;
2007-2011: Lecturer in taxation at the ZHAW School of Management, Winterthur (former Zürcher Hochschule Winterthur);
2012-2014: Lecturer at the Swiss controller academy (Wirtschafts- und Kaderschule KV Bern; WKS) for International Tax Law;
2011-2016: Lecturer in International Tax Law at the University of Lucerne.

Other part-time activities

Bernese bar exam, Member of the board (tax law);
Member of the board of 'BEWEST' (association for continuing education for tax experts);
Former examination expert at the higher professional examination for Federally Certified Tax Experts.

  • Federal Tax Law;
  • Value Added Tax Law;
  • Introduction to International Tax Law;
  • Introduction to Inter-Cantonal Tax Law;
  • Corporate Tax Law I + II;
  • Introduction to Swiss & International Taxation.

The main research areas of Prof. Dr. Marantelli are:

  • Corporate Tax Law;
  • International Tax Law.

To arrange an appointment, please get in touch with the secretary.