International Tax Planning of Individuals (UHNWI) with Wealth Structures
International Tax Planning of Individuals (UHNWI) with Wealth Structures
Module Coordinator/Lecturers
Study Programmes
Masterstudiengang Finance (MSc FI 20)
(01.09.2020)
Masterstudiengang Innovative Finance (MSc IF 24)
(01.09.2024)
Project Description
- Introduction to taxation of individuals and legal entities in selected jurisdictions: FL, AT, CH, DE
- Application of Double Tax Treaties, Exchange of Information and Mandatory Disclosure Obligations
- National and international taxation of Wealth Structures incl. their Settlors and Beneficiaries
- International Tax Planning and Investment Hubs: CH, FL, HK, IRL, LU, SG
- International Wealth Tax Management of UHNWI with Wealth Structures
- Onboarding of Private Clients (UHNWI) with Wealth Structures: Input Statements by banks & trustees
- Case studies on International Tax Planning of Private Clients (UHNWI) with Wealth Structures and Investments in Participations, Private Equity, Financial Instruments, Real Estate and Tangible Assets
- CFA level III: Topics in Private Wealth Management
Teaching Method
Interactive lecture with input statements from local banks, trustees and asset managers
Learning Results
After successful completion of this module, students
- are familiar with tax features of several selected jurisdictions regarding individuals and legal entities;
- are familiar with the characteristics of the various legal entities and financial instruments as well as the national and international links to taxation of asset investments and structures;
- understand the legal basis of asset investments and structures, including tax directives and tax agreements;
- are familiar with practical implications of onboarding private clients with wealth structures
- are familiar with the most common wealth structures used on international tax planning for private clients
Assessment Methods
see course(s) within the module