Born: 1930
Died: 2010
Nationality: Swiss
Education and professional activities:
Professor Dr. Ernst Höhn studied law at the University of Zurich. After the successful completion of his studies, he had to choose between an academic career or a career in administration. On one hand, he was impressed by the role model of his professors, Hans Nef and Max Imboden; on the other hand, he was tempted by the challenges offered by the practice. The latter gained the upper hand, and he started working for the Canton of Zurich. He held a number of positions at a court and at the public administration.
In his last position, for the Canton of Zurich, he was head of department of the Zurich Cantonal Tax Office. In 1962, he obtained his Habilitation from the University of St Gallen (HSG), where he was appointed senior lecturer. Already in 1966, he was named as associate professor for administrative and tax law and became a member of the Board of Directors of the newly established Swiss Institute of Banking and Finance. Two years later, he was appointed as successor to Professor Otto Konstantin Kaufmann at the Chair for public law with a particular focus on administrative and tax law – a new challenge which corresponded with his career goals.
Alongside his involvement in everyday lectures, Professor Höhn actively supported the expansion of the Institute, which gained a reputation as an educational and research center that went far beyond the state borders. He was also passionately committed to the development of the legal department; the introduction of the legal course of study was further promoted under his direction of the Dean`s Office (1974 to 1976).
List of publications:
Unternehmungssteuerrecht, Bern/Stuttgart 1986.
Steuerrecht: Ein Grundriss des schweizerischen Steuerrechts für Unterricht und Selbststudium, in: Schriftenreihe ‘Finanzwirtschaft und Finanzrecht’; Bern 1986.
Interkantonales Steuerrecht, Bern/Stuttgart/Vienna 1993.
Internationale Steuerplanung: Eine Einführung in die Steuerplanung für internationale Unternehmen mit Bezug zur Schweiz, Bern 1996.
Steuerrecht, Volume 1: Grundlagen, Grundbegriffe, Steuerarten, Bern/Stuttgart/Vienna 1997.
Steuerrecht: Steuerrecht 2: Steuern bei Vermögen, Erwerbstätigkeit, Unternehmen, Vorsorge, Versicherung. Interkantonales und Internationales Steuerrecht (Finanzwirtschaft und Finanzrecht), Bern 2002.