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ZS Tax 25: Besteuerung juristischer Personen

ZS Tax 25: Besteuerung juristischer Personen

Module Coordinator/Lecturers
Study Programmes
Zertifikatsstudiengang Nationales und Internationales Steuerrecht (ZS Tax 21) (01.09.2021)
Project Description
Modul 2 befasst sich über Modul 1 hinaus ebenfalls mit dem nationalen und internationalen Steuerrecht in den vier deutschsprachigen Ländern Liechtenstein, Deutschland, Österreich und der Schweiz. Im Fokus steht insbesondere die Besteuerung juristischer Personen auf der Basis des geltenden Steuerrechts unter Berücksichtigung allfälliger Steuerreformen. Die jeweils gewonnenen Erkenntnisse werden anhand konkreter Fallbeispiele vertieft. In grenzüberschreitenden Fallstudien erfolgt zudem die Auseinandersetzung mit den Themen der Abgrenzung und Bestimmung nationaler Besteuerungsansprüche, der persönlichen Ertrags- und Kapitalzuordnung und der Lösung grenzüberschreitender Doppelbesteuerungsprobleme durch unilaterale Massnahmen sowie unter Einbeziehung aktueller Entscheidungen der Rechtsprechung.
Assessment Methods
schriftliche Prüfung
Module number:
6011124
Semester:
WS 25/26
ECTS Credits:
3
Courses:
40 L / 30 h
Self-study:
45 h

Extracurriculare Veranstaltungen

Extracurriculare Veranstaltungen

Module Coordinator/Lecturers
Study Programmes
Masterstudiengang Finance (MSc FI 20) (01.09.2020)
Masterstudiengang Innovative Finance (MSc IF 24) (01.09.2024)
Project Description
Extracurriculare Activities comprise of various activities that are not linked to the Curriculum of the MSc in Banking and Financial Management, which are optional and further support the studying of the Master programme.
Module number:
6004849
Semester:
WS 25/26
ECTS Credits:
0
Courses:
0 h
Self-study:
0 h
Sprache:
Englisch/Deutsch
Scheduled Semester:
1

Independent Study: Campus Outdoor Spaces II (C&S, 4 ECTS)

Independent Study: Campus Outdoor Spaces II (C&S, 4 ECTS)

Module Coordinator/Lecturers
Study Programmes
Masterstudiengang Architektur (MSc AR 19) (01.09.2019)
Masterstudiengang Architektur (MSc AR 24) (01.09.2024)
Project Description
This optional module allows for various kinds of research studies. It is closely connected to the five units of the Liechtenstein School of Architecture and is usually part of ongoing research projects. The supervision consists of directing the students towards clear results within a given field of research. The individual study is reviewed within the respective unit.

Craft & Structure Unit:
Seven different projects have been developed over the last semester to determine and showcase various possibilities for the vast, unused space under the Cafeteria Building. With these fresh ideas in mind, this Independent Study is a continuation of these proposals. The main goal can be described as the further constructional and spatial development of one combined project. In detail, the focus will thus be on the creation of detailed plans, with specific material choices as well as the planning of the implementation phase, that will most certainly happen in the Summer Semester of 2026.
Furthermore, the use of local and sustainable material is shaping the possibilities for the project. This also requires research work with the
locally available construction material as well as opening up possible collaboration with local stakeholders such as “Zirkulie”. The construction should furthermore also be demountable and circular to allow a certain flexibility with this space. For instance, a winter and summer semester set up could open up a more adapted variation.
To test ideas, the building of mockups will be part of the workload. The course will consist of regular table talks with presentations as well
as an end critic with individual work that will all come together in one implementation project.
Teaching Method
Self-defined design or research studies, developed individually or in groups agreed upon with research units and under the guidance of mentors. The size of the module is determined by the respective unit.
Learning Objectives
After successful completion of the course, students will be able to
Literature
Relevant reading will be made available at the beginning of the course. A list of recommended literature will be announced in the course and updated on an ongoing basis.
Assessment Methods
Minimum 75% compulsory attendance, regular meetings with instructors, continuous assessment, portfolio and final review.
The final grade is calculated according to the weighting of the following components: final submission (80%) and oral presentation (20%).
Grade
Individual appointments will be set with the tutor.
Module number:
6012631
Semester:
WS 25/26
ECTS Credits:
4
Courses:
8 L / 6 h
Self-study:
114 h
Sprache:
Englisch
Scheduled Semester:
3

Creative Thinking Tools for Success and Leadership (online course)

Creative Thinking Tools for Success and Leadership (online course)

Module Coordinator/Lecturers
Study Programmes
Fakultätsübergreifende Wahlfächer (FAWA 14) (01.09.2014)
Masterstudiengang Wirtschaftsinformatik (MSc WI 19) (01.09.2019)
Bachelorstudiengang Architektur (BSc AR 19) (01.09.2019)
Masterstudiengang Architektur (MSc AR 19) (01.09.2019)
Masterstudiengang Entrepreneurship und Management (MSc EM 20) (01.09.2020)
Masterstudiengang Finance (MSc FI 20) (01.09.2020)
Bachelorstudiengang Betriebswirtschaftslehre (BSc BWL 21) (01.09.2021)
Masterstudiengang Innovative Finance (MSc IF 24) (01.09.2024)
Bachelorstudiengang Architektur (BSc AR 24) (01.09.2024)
Masterstudiengang Architektur (MSc AR 24) (01.09.2024)
Masterstudiengang Entrepreneurship, Innovation und Leadership (MSc EIL 25) (01.09.2025)
Project Description
This course is provided through Coursera.

This Creative Thinking course is designed to enhance learners' creativity skills by employing diverse brainstorming techniques, systematic creativity tools, and advanced creative thinking strategies. Throughout the specialisation, participants will gain expertise in using approaches such as the creativity diamond framework, biomimicry, analogy, metaphor, and AI-enabled platforms in order to generate innovative ideas and effectively address challenges or opportunities in their projects or activities.


The course starts on 15th of September 2025.
The course must be completed by 19th of December 2025.


The link to the course will be shared shortly before it begins.All parts of this course are free of charge.
Teaching Method
Online course
Learning Objectives
  • Problem Solving
  • Creativity
  • Brainstorming
  • Innovation
  • Creativity Diamond
Assessment Methods
There will be an online exam at the end of the course.

To have the completed courses count towards your degree programme, it is not enough to only pass the quizzes. You must also complete a final exam, which takes about one hour and consists of multiple-choice questions. Each question can only be answered once.

The final exam must be completed no later than 19 December 2025.
Examination
Grading
Module number:
6012159
Semester:
WS 25/26
ECTS Credits:
3
Courses:
30 L / 23 h
Self-study:
68 h
Sprache:
Englisch

Career Success (online course)

Career Success (online course)

Module Coordinator/Lecturers
Study Programmes
Fakultätsübergreifende Wahlfächer (FAWA 14) (01.09.2014)
Masterstudiengang Wirtschaftsinformatik (MSc WI 19) (01.09.2019)
Bachelorstudiengang Architektur (BSc AR 19) (01.09.2019)
Masterstudiengang Architektur (MSc AR 19) (01.09.2019)
Masterstudiengang Entrepreneurship und Management (MSc EM 20) (01.09.2020)
Masterstudiengang Finance (MSc FI 20) (01.09.2020)
Bachelorstudiengang Betriebswirtschaftslehre (BSc BWL 21) (01.09.2021)
Masterstudiengang Innovative Finance (MSc IF 24) (01.09.2024)
Bachelorstudiengang Architektur (BSc AR 24) (01.09.2024)
Masterstudiengang Architektur (MSc AR 24) (01.09.2024)
Masterstudiengang Entrepreneurship, Innovation und Leadership (MSc EIL 25) (01.09.2025)
Project Description
This course is provided through Coursera.

This course will help you build, develop and hone the essential skills needed to improve your employability and advancement in today’s dynamic workforce.

The course starts on 15th of September 2025.
The course must be completed by 19th of December 2025.

The link to the course will be shared shortly before it begins. All parts of this course are free of charge.
Teaching Method
Online course
Learning Objectives
  • Write effective presentations, emails, writing for visual communication
  • Edit and proofread business documents
  • Create business reports and press releases
  • Spot, correct and avoid the most common writing pitfalls
Assessment Methods
There will be an online exam at the end of the course.

To have the completed courses count towards your degree programme, it is not enough to only pass the quizzes. You must also complete a final exam, which takes about one hour and consists of multiple-choice questions. Each question can only be answered once.

The final exam must be completed no later than 19 December 2025.
Examination
Grading
Module number:
6012155
Semester:
WS 25/26
ECTS Credits:
3
Courses:
30 L / 23 h
Self-study:
68 h
Sprache:
Englisch

Project Management Principles and Practices (online course)

Project Management Principles and Practices (online course)

Module Coordinator/Lecturers
Study Programmes
Fakultätsübergreifende Wahlfächer (FAWA 14) (01.09.2014)
Masterstudiengang Wirtschaftsinformatik (MSc WI 19) (01.09.2019)
Bachelorstudiengang Architektur (BSc AR 19) (01.09.2019)
Masterstudiengang Architektur (MSc AR 19) (01.09.2019)
Masterstudiengang Entrepreneurship und Management (MSc EM 20) (01.09.2020)
Masterstudiengang Finance (MSc FI 20) (01.09.2020)
Bachelorstudiengang Betriebswirtschaftslehre (BSc BWL 21) (01.09.2021)
Masterstudiengang Innovative Finance (MSc IF 24) (01.09.2024)
Bachelorstudiengang Architektur (BSc AR 24) (01.09.2024)
Masterstudiengang Architektur (MSc AR 24) (01.09.2024)
Masterstudiengang Entrepreneurship, Innovation und Leadership (MSc EIL 25) (01.09.2025)
Project Description
This course is provided through Coursera.

Project management has been proven to be the most effective method of delivering products within cost, schedule, and resource constraints. This intensive and hands-on series of courses gives you the skills to ensure your projects are completed on time and on budget while giving the user the product they expect. You will gain a strong working knowledge of the basics of project management and be able to immediately use that knowledge to effectively manage work projects. At the end of the course you will be able to identify and manage the product scope, build a work breakdown structure, create a project plan, create the project budget, define and allocate resources, manage the project development, identify and manage risks, and understand the project procurement process.


The course starts on 15th of September 2025.
The course must be completed by 19th of December 2025.

The link to the course will be shared shortly before it begins. All parts of this course are free of charge.
Teaching Method
Online course
Learning Objectives
  • Define a project’s scope and write a project plan
  • Build a work breakdown schedule
  • Create a project budget
  • Identify and manage risks
Assessment Methods
There will be an online exam at the end of the course.

To have the completed courses count towards your degree programme, it is not enough to only pass the quizzes. You must also complete a final exam, which takes about one hour and consists of multiple-choice questions. Each question can only be answered once.

The final exam must be completed no later than 19 December 2025.
Examination
Grading
Module number:
6012151
Semester:
WS 25/26
ECTS Credits:
3
Courses:
30 L / 23 h
Self-study:
68 h
Sprache:
Englisch

Professional Skills for the Workplace (online course)

Professional Skills for the Workplace (online course)

Module Coordinator/Lecturers
Study Programmes
Fakultätsübergreifende Wahlfächer (FAWA 14) (01.09.2014)
Masterstudiengang Wirtschaftsinformatik (MSc WI 19) (01.09.2019)
Bachelorstudiengang Architektur (BSc AR 19) (01.09.2019)
Masterstudiengang Architektur (MSc AR 19) (01.09.2019)
Masterstudiengang Entrepreneurship und Management (MSc EM 20) (01.09.2020)
Masterstudiengang Finance (MSc FI 20) (01.09.2020)
Bachelorstudiengang Betriebswirtschaftslehre (BSc BWL 21) (01.09.2021)
Masterstudiengang Innovative Finance (MSc IF 24) (01.09.2024)
Bachelorstudiengang Architektur (BSc AR 24) (01.09.2024)
Masterstudiengang Architektur (MSc AR 24) (01.09.2024)
Masterstudiengang Entrepreneurship, Innovation und Leadership (MSc EIL 25) (01.09.2025)
Project Description
This course is provided through Coursera.

The course is intended for working professionals early in their career who look to improve interpersonal relationship skills among their colleagues, clients, and customers.

Through the course, you will explore the use of emotional and social intelligence, practice a formula for problem solving, cultivate a growth mindset, and build skills related to adaptability and resilience in an ever-changing environment. These skills show up in business relationships and communication and ultimately impact professional effectiveness. You will be able to demonstrate sound judgment by engaging in critical thinking to reach decisions and solve problems independently. You will be able to develop a competitive advantage by learning, adapting, and harnessing insights from past endeavors. You will assess your own expectations in your current or anticipated work roles and settings, and how those may align with or differ from what is required by employers and other stakeholders now and in the future.


The course starts on the 15 of September 2025.
The course must be completed by 19th of December 2025.

The link to the course will be shared shortly before it begins. All parts of this course are free of charge.
Teaching Method
Online course
Learning Objectives
  • Resiliency
  • Problem Solving
  • Growth Strategies
  • Emotional Intelligence
  • Adaptability
Assessment Methods
There will be an online exam at the end of the course.

To have the completed courses count towards your degree programme, it is not enough to only pass the quizzes. You must also complete a final exam, which takes about one hour and consists of multiple-choice questions. Each question can only be answered once.

The final exam must be completed no later than 19 December 2025.
Examination
Grading
Module number:
6012157
Semester:
WS 25/26
ECTS Credits:
3
Courses:
30 L / 23 h
Self-study:
68 h
Sprache:
Englisch

Independent Study: Measuring Vitality (UD&SD, 4 ECTS)

Independent Study: Measuring Vitality (UD&SD, 4 ECTS)

Module Coordinator/Lecturers
Study Programmes
Masterstudiengang Architektur (MSc AR 19) (01.09.2019)
Masterstudiengang Architektur (MSc AR 24) (01.09.2024)
Project Description
This optional module allows for various kinds of research studies. It is closely connected to the five units of the Liechtenstein School of Architecture and is usually part of ongoing research projects. The supervision consists of directing the students towards clear results within a given field of research. The individual study is reviewed within the respective unit.

Urban Design & Spatial Development Unit:
What elements make up a neighbourhood that allows people to live without a car? Is it public transport and bike lanes, cafés and bars, shops and pharmacies or parks? How much of each and at what distance? In this independent study, you will measure the vitality of village centres in Liechtenstein, discuss what constitutes a car-free neighbourhood worth living in and how these centres can be improved.
The study is part of the research project 'Vitality analysis in the Rhine Valley - The x-minute city in the context of low to medium settlement density', which is being conducted by Dr Luis Hilti and Prof Michael Wagner from 2023 to 2026.
Teaching Method
Self-defined design or research studies, developed individually or in groups agreed upon with research units and under the guidance of mentors. The size of the module is determined by the respective unit.
Learning Objectives
After successful completion of the course, students will be able to
Literature
Relevant reading will be made available at the beginning of the course. A list of recommended literature will be announced in the course and updated on an ongoing basis.
Assessment Methods
Minimum 75% compulsory attendance, regular meetings with instructors, continuous assessment, portfolio and final review.
The final grade is calculated according to the weighting of the following components: final submission (80%) and oral presentation (20%).
Grade
Individual appointments will be set with the tutor.

You can register for this independent study alone or in a group. For registration and enrolment, please get in touch with Luis Hilti directly: luis.hilti@uni.li
Module number:
6012313
Semester:
WS 25/26
ECTS Credits:
4
Courses:
8 L / 6 h
Self-study:
114 h
Sprache:
Englisch
Scheduled Semester:
3

Independent Study: Your Topic, Your Tools (BH&U, 2 ECTS)

Independent Study: Your Topic, Your Tools (BH&U, 2 ECTS)

Module Coordinator/Lecturers
Study Programmes
Masterstudiengang Architektur (MSc AR 19) (01.09.2019)
Masterstudiengang Architektur (MSc AR 24) (01.09.2024)
Project Description
This optional module allows for various kinds of research studies. It is closely connected to the five units of the Liechtenstein School of Architecture and is usually part of ongoing research projects. The supervision consists of directing the students towards clear results within a given field of research. The individual study is reviewed within the respective unit.

Built Heritage & Upcycling Unit:
We welcome projects that critically engage with themes such as adaptive reuse, circular design, and the transformation of the built environment. Whether you‘re developing your own research
question or exploring a topic connected to our ongoing investigations – we‘re here to support you throughout the process.

Let’s exchange ideas – we look forward to hearing from you!
Teaching Method
Self-defined design or research studies, developed individually or in groups agreed upon with research units and under the guidance of mentors. The size of the module is determined by the respective unit.
Learning Objectives
After successful completion of the course, students will be able to
Literature
Relevant reading will be made available at the beginning of the course. A list of recommended literature will be announced in the course and updated on an ongoing basis.
Assessment Methods
Minimum 75% compulsory attendance, regular meetings with instructors, continuous assessment, portfolio and final review.
The final grade is calculated according to the weighting of the following components: final submission (80%) and oral presentation (20%).
Grade
Individual appointments will be set with the tutor.

Group projects are also possible, as well as group work with individual submissions.
Module number:
6012283
Semester:
WS 25/26
ECTS Credits:
2
Courses:
4 L / 3 h
Self-study:
57 h
Sprache:
Englisch
Scheduled Semester:
3

Independent Study: Build less, more dense, more durable (UD&SD, 2 ECTS)

Independent Study: Build less, more dense, more durable (UD&SD, 2 ECTS)

Module Coordinator/Lecturers
Study Programmes
Masterstudiengang Architektur (MSc AR 19) (01.09.2019)
Masterstudiengang Architektur (MSc AR 24) (01.09.2024)
Project Description
This optional module allows for various kinds of research studies. It is closely connected to the five units of the Liechtenstein School of Architecture and is usually part of ongoing research projects. The supervision consists of directing the students towards clear results within a given field of research. The individual study is reviewed within the respective unit.

Urban Design & Spatial Development Unit:
Sustainable building is on everyone's lips. But most approaches are aimed at short-term measures such as the installation of insulation panels or the outlawing of concrete. In order to create long-term sustainable living in high-quality buildings, however, far more differentiated and comprehensive considerations are required.
In his book ‹Gegen Wegwerfarchitektur› (Verlag Klaus Wagenbach, 2023) Vittorio Magnago Lampugnani outlines a brief history of urban design and architectural consumerism and builds his reflections on a culture of substantial sustainability on this basis. He writes against the extinction of nature through urban sprawl and argues in favour of a strategy of density: only the compact city can be ecological. In order to reduce the immense material and energy consumption of the construction industry, he calls for a rigorous turnaround: turning away from the development of further building land and the unrestrained consumption of raw materials. Not demolish and then build again, but rather convert, restore and further develop.
The longer a building lives, the more ecological it is. In this Independent Study, we first read Lampugnani's book and then research the relevant data and figures on the current situation in Liechtenstein. What is the current state of affairs in the country in relation to the issues Lampugnani addresses?
Teaching Method
Self-defined design or research studies, developed individually or in groups agreed upon with research units and under the guidance of mentors. The size of the module is determined by the respective unit.
Learning Objectives
After successful completion of the course, students will be able to
Literature
Relevant reading will be made available at the beginning of the course. A list of recommended literature will be announced in the course and updated on an ongoing basis.
Assessment Methods
Minimum 75% compulsory attendance, regular meetings with instructors, continuous assessment, portfolio and final review.
The final grade is calculated according to the weighting of the following components: final submission (80%) and oral presentation (20%).
Grade
Individual appointments will be set with the tutor.

For registration and enrolment, please get in touch with Michael Wagner directly: michael.wagner@uni.li
Module number:
6012315
Semester:
WS 25/26
ECTS Credits:
2
Courses:
4 L / 3 h
Self-study:
57 h
Sprache:
Englisch
Scheduled Semester:
3
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