Our team at the department for Law and Economics

The Department for Law and Economics is one of the leading research departments in Switzerland.

Seraina Grünewald

Prof. Dr.

Peter Hettich

Prof. Dr.

Full Professor for Economic Constitutional Law / Director

Peter Hongler

Prof. Dr.

Full Professor of Tax Law / Director

Nora Markwalder

Prof. Dr.

Director

Monika Simmler

Prof. Dr.

Director

Michèle Sutter

Prof. Dr.

Affiliate Professor of Organizational Control and Governance / Director

Cornel Germann

Dr.

Senior Research Fellow / Vice Director

Stefan Legge

Dr.

Head of Tax & Trade Policy / Vice director

Giedre Lideikyte Huber

Prof. Dr.

Mariana Valente

Prof. Dr.

Vice President

Markus Alfons Will

PD Dr.

Senior lecturer / Vice President

Martin Schmid

Dr. iur. HSG

Advisory Board Member at ILE-HSG / Member of the Swiss Council of States

Job Advertisements

History of the ILE

The Institute for Public Finance and Financial Law (ILE-HSG) was founded in 1966 as the "Institute for Finance and Financial Law" and renamed "Public Finance and Financial Law" in 2003. In 2014, it expanded its scope to include "Law and Economics" and became the "Institute for Public Finance, Financial Law, and Law and Economics" (IFF-HSG). In 2023, it will be renamed the "Institute for Law and Economics."

As one of the academic institutes of the University of St.Gallen, the institute is part of this university, which is supported by the canton. It organizes continuing education events and prepares expert reports, particularly for public institutions. The institute is well integrated into the teaching at the University of St.Gallen through various programs and provides support in several ways, especially for the Law & Economics courses. The institute is largely self-financed through its seminars and expert reports.

Over the years, the institute has continuously expanded its areas of activity. In 2014, the institute expanded to include the area of ​​Law and Economics. This strengthens the research focus on International Business Law, Law and Economics, and Accounting. As of August 1, 2023, the institute will undergo a further expansion.

From this date, the scope of activities of the ILE-HSG will be as follows:

  • Tax Law
  • Sustainability & Reporting
  • Public Policy
  • Tax & Trade Policy
  • Corporate Governance
  • Law in the Digital Economcy
  • Competence Center for Criminal Law and Criminology

ILE-Podcasts

Steuerrechts-Podcast der Universität St.Gallen (HSG)
podcasts
graphic_eq
Bankenaufsichtsrecht - Podcast der Universität St.Gallen (HSG)
podcasts
graphic_eq
VAT'S ON
podcasts
graphic_eq
graphic_eq
Season 1 / Episode #18
11.12.2025
Abzüge im Einkommenssteuerrecht
graphic_eq
Season 1 / Episode #7
27.11.2025
Bankenprivatrecht: Claudio Fäh & Nina Reiser
graphic_eq
Season 1 / Episode #8
19.11.2024
Verlagerungsverfahren
play_arrow

Working Papers

Annual Report

Annual Report 2025

Annual Report 2024

Annual Report 2023

Annual Report 2022

Annual Report 2021

Annual Report 2020

north