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Contributor: Peter Hongler

Tax Expenditures Country Report: Switzerland

 Peter Hongler and Agustin Redonda | 23 June 2026
Fiscal, Discussion Notes | Tags: GTED, GTETI, Switzerland, Tax Expenditures
Beyond transparency concerns, the absence of robust information undermines the evaluation of tax expenditure effectiveness. Switzerland lags significantly behind international standards in this area ... ... continue reading

Peter Hongler

University of St. Gallen

Peter Hongler is a professor of tax law at the University of St. Gallen. Peter was educated at the Universities of Bern (MLaw 2008) and Zürich (Dr. iur. 2011). He conducted research at the Universities of Zürich and Lucerne, the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business, and the IBFD in Amsterdam.
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