Hans Frey

Hans Frey is a Lecturer at Kalaidos University of Applied Sciences, where he teaches in the Certificate of Advanced Studies (CAS) programs for National Individual Taxation and General Taxation. Concurrently, he serves as a Partner and Attorney at Künzli Sommer Frey AG, a legal firm specializing in tax matters.

Education: Dr. Frey holds a Doctor of Law (Dr. iur.) from the University of Zurich (2007), an LL.M. from the University of Exeter (1996), and completed studies at the University of Fribourg (1995) and University of Rouen/Paris II (1993). His professional background includes work at the Cantonal Tax Office of Zurich (2004) and bar admission (2001).

Research Focus: His expertise spans Swiss and international taxation frameworks, with emphasis on corporate tax structures, inheritance/gift taxation, and legislative analysis of federal and cantonal tax codes.

Publications: Frey's scholarly output primarily comprises commentaries on Swiss tax legislation, analyzing procedural enforcement, trust structures, and harmonized tax policies. Recent works focus on inheritance tax reforms and federal tax compliance mechanisms.