History

The history of the study of tax law at the University of Bern stretches back to the first decade of the last century. At this time, tax law was dominated by Professors Ernst and Irene Blumenstein.

Ernst Blumenstein (1876–1951) is considered the founder of the study of Swiss tax law. His most important works are:

• Schweizerisches Steuerrecht, 2 volumes, Tübingen 1926/1929;
• System des Steuerrechts, Zurich 1945, (second and revised edition 1951, from the fourth edition by Peter Locher; currently in its eighth edition, Zurich 2023).

Irene Blumenstein (1896–1984) succeeded her husband to become the first full female professor at the University of Bern. The institute was founded by Professors Ernst Känzig and Peter Locher, thanks to whom it established a prominent position both within Swiss tax law and also internationally.

The Institute of Tax Law is committed to continuing this distinguished academic tradition and to maintaining its high scholarly standards.