Lukas Aebi Partner, Head of Tax
Attorney at Law, Certified Tax Expert, LL.M.

Lukas Aebi
Partner, Head of Tax
Attorney at Law, Certified Tax Expert, LL.M.
+41 58 450 80 00
lukas.aebi@lenzstaehelin.com 		Zurich
Brandschenkestrasse 24
CH-8027 Zurich
www.lenzstaehelin.com

  • Expertise

    Lukas Aebi heads the firm's Tax practice in Zurich. He advises across the full spectrum of Swiss and international tax law, with a particular focus on the tax structuring of domestic and cross-border M&A, financing and capital markets transactions, as well as corporate reorganisations. His clients include listed and private companies and their shareholders, private equity firms and institutional investors. A further focus of his practice is the representation of individuals and legal entities in tax audits, contentious tax proceedings and international administrative assistance proceedings before Swiss tax authorities and courts.

  • Practices

    Tax

  • Specialist Areas

    Tax

  • Professional Experience and Education

    and Education

    2025Partner, Lenz & Staehelin
    2015Associate, Lenz & Staehelin
    2013Law Clerk, District Court Meilen
    2020Harvard Law School (LL.M.)
    2018Certified Tax Expert
    2015Swiss Bar Admission
    2012University of Bern (MLaw)

  • Languages

    German, English, French

  • Memberships

    Swiss Bar Association (SAV), Zurich Bar Association (ZAV), International Fiscal Association (IFA), International Bar Association (IBA), Harvard Law School Association of Europe (Treasurer), Harvard Club of Switzerland

  • SELECTED PUBLICATIONS

    • Dorasamy R., Aebi L., Hinny P., 6895-1st T.M., Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (O–Z), in: Bloomberg Tax
    • Aebi L., Sutter F., Kommentierung von Art. 23 A und Art. 23 B (Methoden zur Vermeidung der Doppelbesteuerung), in: Zweifel/Besuch/Matteotti (eds.), Internationales Steuerrecht, 2nd edition, 2025
    • Eckert J., Dorasamy R., Aebi L., Switzerland, Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings, 7th Edition, 2025
    • Aebi L., Many S., Schweizerische verfahrensrechtliche Aspekte der OECD-Mindestbesteuerung, in: SteuerRevue 7-8/2024
    • Eckert J., Aebi L., Switzerland Between Two Pillars, in: International Tax Journal March - April 2023
    • Aebi L., Sutter F., Steuerumgehung bei der erweiterten internationalen Transponierung, in: Forum für Steuerrecht 4/2022, 457 et seqq.
    • Aebi L., Büsche M., Deichsel M., Sanning D., Besteuerung von Krypto-Assets - Länderberichte aus Deutschland, Österreich und der Schweiz, in: IWB 22/2022, 892 et seqq.
    • Aebi L., Limacher F., Matteotti ., Mirkovic B., Taxation of Companies in Financial and Economic Distress, in: EATLP National Report Switzerland, 2022
    • Aebi L., Anpassung Kapitaleinlageprinzip, in: Hinny (Hrsg.), Unternehmenssteuerreform (STAF), Praxiskommentar, 2021
    • Aebi L., Abzug auf Eigenfinanzierung, in: Hinny (Hrsg.), Unternehmenssteuerreform (STAF), Praxiskommentar, 2021
    • Aebi L., Besteuerung von Schuldinstrumenten im Privatvermögen: Reformbedarf und -vorschläge, in: Archiv für Schweizerisches Abgaberecht 89 (2020/21), 1 et seqq.
    • Rüdisühli H., Neukomm F., Aebi L., Amendment of Article 14a SWTO improves Swiss group financing, in: The Lawyer, November 2018, 70
    • Broger U., Aebi L., Bindungswirkung kantonaler Steuerrulings für die direkte Bundessteuer, Bemerkungen zum Bundesgerichtsurteil 2C_708/2011 vom 5. Oktober 2012, in: Der Schweizer Treuhänder (ST) 2013, 605 et seqq.
    • Aebi L., Matteotti ., Steuergerechtigkeit als fiskalpolitische Maxime, in: Hürlimann/Tanner (Hrsg.), Steuern und umverteilen: Effizienz versus Gerechtigkeit?, Zürich 2012, 105 et seqq.

  • Contact Details

    Zurich lukas.aebi@lenzstaehelin.com
    V-Card Full CV

  • Assistant

    Sara Montoya sara.montoya@lenzstaehelin.com

  • References

    Support was ensured by Lukas Aebi, who is a great professional, efficient and highly skilled in this area.

    The Legal 500, 2025

    We have worked with Lukas Aebi. He is very knowledgeable about Swiss tax law, but also very responsive and pragmatic.

    The Legal 500, 2025

Support was ensured by Lukas Aebi, who is a great professional, efficient and highly skilled in this area.

The Legal 500, 2025

We have worked with Lukas Aebi. He is very knowledgeable about Swiss tax law, but also very responsive and pragmatic.

The Legal 500, 2025

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Publications

  • 18 Jan 2026

    6895-1st T.M., Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (O–Z)

    in: Bloomberg Tax

    AUTHORS

    Rébecca Dorasamy Lukas Aebi Pascal Hinny
    Expertise

    Tax

  • 15 Dec 2025

    Kommentierung von Art. 23 A und Art. 23 B (Methoden zur Vermeidung der Doppelbesteuerung)

    in: Zweifel/Besuch/Matteotti (eds.), Internationales Steuerrecht, 2nd edition, 2025

    AUTHORS

    Lukas Aebi
    F. Sutter
    Expertise

    Tax

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