René Matteotti is Professor of Law at the University of Zurich, where he holds the Chair in Swiss, European, and International Tax Law.
He also practices tax law at Tax Partner AG, where he heads the Tax Dispute and Controversy Team.
He studied law and history at the Universities of Basel and Bern, earning degrees in history (MA) and law (MLaw, PhD), and received the faculty prize for the best graduation result of his class. He completed an LL.M. in Tax Law at Northwestern University in Chicago, graduating with honors. His doctoral thesis was awarded the Professor Walther Hug Prize. In 2007, Matteotti published his habilitation thesis on the principle of substance-over-form in Swiss and U.S. tax law.
René Matteotti regularly acts as an expert witness in complex international tax disputes and is frequently appointed to expert commissions. He served on the Federal Tax Administration’s Steering Committee for Corporate Tax Reform and was a member of the expert group responsible for implementing the GloBE minimum tax in Switzerland. Among other engagements, he has been commissioned by the Swiss Federal Government, various cantonal authorities, and business associations to provide legal opinions on key issues such as the domestic implementation of the GloBE rules and the automatic exchange of information (AEOI). These opinions have informed legislative and administrative approaches in highly technical and politically sensitive areas of tax law.
Internationally, he is actively involved in the academic community, serving on the Scientific Committee of the European Association of Tax Law Professors and as a member of the Permanent Scientific Committee of the International Fiscal Association (IFA). In 2023, he acted as General Reporter at the IFA Congress on “Sharing and shifting of corporate losses,” with his comparative report published in the Cahiers de droit fiscal international. In spring 2025, he was Global Professor of Law at New York University (NYU), where he taught courses on double tax treaty law and international tax policy.