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Dr. Martin E. Looser

Martin Looser

Lawyer and notary public


Dr. Martin E. Looser finished both, his law degree and his doctorate at the University of St. Gallen with top marks. His doctoral thesis « Judicial control of Swiss Federal laws» was awarded 2012 with the Professor Walther Hug Prize Switzerland. During and after his studies he worked as an assistant of Prof. Dr. Klaus A. Vallender with questions of public business law, tax law and public law proceedings. Then he worked on all sides of the administration of justice: At first he was a junior associate in a prestigious and large law firm in Zurich, where he was faced with issues of corporate and commercial law, debt collection and bankruptcy law and contract law. Afterwards he worked as an auditor at the Public Prosecutor’s Department St. Gallen. After the admission to the bar Dr. Martin E. Looser was employed as a clerk at the Administrative Court of the Canton of St. Gallen and occupied himself in particular with issues of tax law, the public personnel law, public procurement, the construction and planning law as well as with other areas of public law.

As a lawyer, Dr. Martin E. Looser’s main areas of work include tax law, construction and planning law, road traffic law, public procurement, contract law, labour law (including. Public Personnel Law), corporate and commercial law, inheritance and property law as well as legal aspects of business. In addition, he oversees mandates in criminal law.

As a notary public he notarizes marriage and inheritance contracts, public testamentary dispositions as well as all corporate matters. He speaks German and English.

In Swiss Army Dr. Martin E. Looser practises the militia function of a military investigating judge and teaches military criminal law and disciplinary law at the military leadership schools . He is also a lecturer at the University of St. Gallen for federal constitutional law and in adult education in tax law. He is the author of numerous legal publications.


  • MARTIN LOOSER, Das System der Pfandstellen, Diplomarbeit St. Gallen 2003.
  • MARTIN LOOSER, Beschränkte dingliche Rechte in der Zwangsvollstreckung, AJP 4/2004, 445-456.
  • MANUELA HERZOG/MARTIN LOOSER, Der Einfluss der EMRK im öffentlich-rechtlichen Verfahrensrecht. Eine Analyse der bundesgerichtlichen Rechtsprechung, in: Patrick Sutter/Ulrich Zelger (Hrsg.), 30 Jahre EMRK-Beitritt der Schweiz, Bern 2004, 131-169.
  • MARTIN E. LOOSER/MANUELA HERZOG, «9/11»-Erlasse und deren Massgeblichkeit trotz Grundrechtsverletzungen, in: Juchli Philipp/Würmli Marcel (Hrsg.), Auswirkungen des Terrorismus auf Wirtschaft, Gesellschaft und Recht, Bern 2006, 17-80.
  • KLAUS A. VALLENDER/MARTIN E. LOOSER, Kommentar zu Art. 1 -2 DBG, in: Martin Zweifel/Peter Athanas (Hrsg.), Bundesgesetz über die direkte Bundessteuer (DBG), Band I/2a, Basel 2008, S. 1-20.
  • KLAUS A. VALLENDER/MARTIN E. LOOSER, Kommentar zu Art. 147 – 153 DBG, in: Martin Zweifel/Peter Athanas (Hrsg.), Bundesgesetz über die direkte Bundessteuer (DBG), Band I/2b, Basel 2008, S. 437-508.
  • KLAUS A. VALLENDER/MARTIN E. LOOSER, Kommentar zu Art. 199- 201 DBG, in: Martin Zweifel/Peter Athanas (Hrsg.), Bundesgesetz über die direkte Bundessteuer (DBG), Band I/2b, Basel 2008, S. 947-953.
  • MARTIN E. LOOSER, Verfassungsgerichtliche Rechtskontrolle gegenüber schweizerischen Bundesgesetzen, Eine Bestandesaufnahme unter Berücksichtigung der amerikanischen und deutschen Verfassungsgerichtsbarkeit, der Geschichte der schweizerischen Verfassungsgerichtsbarkeit sowie der heutigen bundesgerichtlichen Praxis, Zürich/St. Gallen 2011.
  • MARTIN E. LOOSER, Quo vadis mit Art. 190 BV?,Jusletter vom 21. Mai 2012.
    MARTIN E. LOOSER, Verfassungsgerichtsbarkeit gegenüber Bundesgesetzen, Die Politik 4/2012, S. 34-35
  • In Arbeit: HENK FENNERS/MARTIN E. LOOSER, Anfechtung der Ermessensveranlagung, AJP 1/2013.
  • In Arbeit: YVOHANGARTNER/MARTIN E. LOOSER, Kommentar zu Art. 190 BV, in: Bernhard Ehrenzeller et al., St. Galler Kommentar zur Bundesverfassung, 3. Aufl., Zürich/St. Gallen 2014.


Today, managers and entrepreneurs are increasingly confronted with investigations and criminal cases as the authorities are making further clarifications concerning copyrights in the Internet, matters of competition or cartel law, financial transactions or taxation as well as criminal responsibility as a director or as a board member. Our experience shows us that entrepreneurs often only have insufficient ideas regarding these proceedings. That’s why they may contribute unintentionally and needlessly to their prolongation or enlargement. We can help and represent you in these cases, if necessary also in the evening or at the weekend.

Stand-by-for emergency telephone of Küng Lawyers, daily from 6.00 a.m.
to 10 p.m.: +41 (0)78 757 78 78

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