Irene Blumenstein-Steiner

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Portrait of the first Bernese ordinarian, the lawyer Irene Blumenstein-Steiner, in the 1930s.

Irene Blumenstein-Steiner (born April 23, 1896 - † January 29, 1984 , legal resident in Reinach , Canton Aargau ) was a Swiss tax law expert and the first professor at the University of Bern .

Life and work

After studying law in Bern , Irene Steiner completed her habilitation in tax law in 1934 with her future husband, Prof. Ernst Blumenstein. In 1935 , at the age of 39 , she married the widowed and partially paralyzed law professor. In 1941 she became an honorary professor and in 1947, after her husband's retirement , she became an associate professor. After Anna Tumarkin and Gertrud Woker, she was only the third Extraordinaria in Bern. After the death of her husband in 1951, Irene Blumenstein-Steiner fundamentally revised her husband's classic tax law. She also wrote over 60 scientific papers, mainly on double tax agreements between Switzerland and other countries. She was an appraiser , tax expert and took care of two specialist magazines. Although she had taken over the responsibilities of her husband Ernst Blumenstein, she did not receive the full professorship until 1964, two years before retirement and after repeated petitions. This made her the first professor of law at the University of Bern and in Swiss law .

Honor

Works

  • The house in Swiss law. Bremerhaven 1923
  • Swiss customs tariff law. Zurich 1934
  • Commentary on the Bern laws on direct state and municipal taxes with an appendix containing the implementing decrees and ordinances. Bern 1938
  • The general federal defense tax, taking into account all the case law relating to direct federal taxes. 1943
  • Commentary on the Bern law on direct state and municipal taxes of October 29, 1944. Bern 1948
  • Content and system of the first federal double taxation agreements, shown in the agreement with Hungary. 1949
  • The double taxation treaty with Sweden. Bern 1950
  • The Swiss-American Agreement to Avoid Double Taxation in the Field of Taxes and Income. 1952
  • The double taxation agreement between Switzerland and the Kingdom of the Netherlands. 1952
  • Double taxation agreements and commercial contracts in their function as legal sources of Swiss tax law. In: Problems of legal sources in Swiss law. Declaration by the law and economics faculty of the University of Bern for the Swiss Lawyers Association, annual meeting 1955, pp. 174–211
  • The position of the Swiss-German double taxation agreement in international tax law in Switzerland. In: Archives for Swiss tax law. Volume 29, 1960, Issue 1/2, pp. 53-68

Literature and archival material

  • Festschrift for Irene Blumenstein, presented on her 70th birthday on April 23, 1966. Bern 1966
  • Franziska Rogger: The doctoral hat in the broom cupboard. Bern 1999, pp. 161–163.
  • Dossier in: Uni Basel - Business Unit - SWA
  • Dossier in: State Archives Bern (lecturer dossiers)

Individual evidence

  1. ↑ Hans Ulrich Walder: Blumenstein, Ernst. In: Historical Lexicon of Switzerland .

Web links

personal data
SURNAME Blumenstein-Steiner, Irene
BRIEF DESCRIPTION Swiss tax law expert and first professor at the University of Bern
DATE OF BIRTH April 23, 1896
DATE OF DEATH January 29, 1984