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International Taxation of Individuals and Legal Entities

International Taxation of Individuals and Legal Entities

Module Coordinator/Lecturers
Study Programmes
Masterstudiengang Finance (MSc FI 20) (01.09.2020)
Project Description
  • Introduction to International and European Tax Policy and Tax Standards
  • Principles of national and international taxation of individuals
  • Introduction to taxation of individuals and legal entities in selected jurisdictions: FL, AT, CH, DE
  • Application of International Double Tax Treaties to individuals and legal entities
  • Application of Exchange of Information and Mandatory Disclosure Obligations under EU-DAC 6
  • International Tax Planning, Investment and Wealth Management Hubs: BM, BS, CH, HK, IRL, LU, SG
  • Input Statements by Liechtenstein financial service providers
  • Case studies: International Tax Planning of individuals and legal entities incl. MNE (Apple, Nike)
Teaching Method
Interactive lecture
Learning Results
After successful completion of this module, students
  • are familiar with the basic economic and legal principles in national and international taxation and can apply them;
  • understand the impact of international taxation in an Integrated and Globalised world on politics, consumers and investors;
  • have at their disposal comprehensive knowledge of national, international and European taxation regarding the development, investment and succession of assets and also with regard to asset investments and structures;
  • understand the institutional aspects of international tax standards and the respective multinational institutions, like the BEPS-Inclusive Framework and the Global Forum on Exchange of Tax Information;
  • are familiar with tax planning schemes used by multinational entities.
Assessment Methods
see lecture(s) within the module
Module number:
5710673
Semester:
SS 24
ECTS Credits:
3
Courses:
30 L / 23 h
Self-study:
68 h
Sprache:
Englisch
Scheduled Semester:
2

International Private Wealth Management

International Private Wealth Management

Module Coordinator/Lecturers
Study Programmes
Masterstudiengang Finance (MSc FI 20) (01.09.2020)
Project Description
  • Introduction to Private Wealth Management, Estate and Succession planning
  • Structuring and Governance of Wealth and Wealth Management Structures
  • International Wealth Tax Management of UHNWI with Wealth Structures
  • The Liechtenstein Wealth Management Centre and other Wealth Management Hubs: BM, BS, CH, SG
  • International asset protection, family office and next generation issues
  • Onboarding of Private Clients (UHNWI) with Wealth Structures: Input Statements by banks & trustees
  • Case studies on International Wealth Management: Input Statements by banks & trustees
  • CFA level III: Topics in Private Wealth Management
Teaching Method
Interactive lecture
Learning Results
After successful completion of this module, students
  • are familiar with the basic economic and legal principles in international private wealth management and can apply them;
  • 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 goals connected with international and intertemporal tax management for cross-border asset investments and structures for natural persons as well as the particular instruments employed for achieving goals within the framework of tax management;
  • understand the framework of structuring wealth management;
  • understand the implications of onboarding private clients;
  • are familiar with tax planning matters considering various wealth structures.
Assessment Methods
see course(s) within the module
Module number:
5710677
Semester:
SS 24
ECTS Credits:
3
Courses:
30 L / 23 h
Self-study:
68 h
Sprache:
Englisch
Scheduled Semester:
2

Cross-Organizational Analysis of Parliamentary Processes: A Case Study

Referenz

Hillmann, P.-J., Fahrenkrog-Petersen, S. A., & Mendling, J. (2026). Cross-Organizational Analysis of Parliamentary Processes: A Case Study. Presented at the 16th International Workshop on Enterprise Modeling and Information Systems Architecture (EMISA 2026), Bayreuth, Germany.

Publication Type

Präsentation auf wissenschaftlicher Konferenz

Staff Members

Ass.-Prof. Dr. Stephan Fahrenkrog-Petersen

Participating Institutions

Liechtenstein Business School Information Systems und Process Science

Firm resilience and stock returns

Referenz

Brecht, L., & Beales, T. (2025). Firm resilience and stock returns. Presented at the Asia-Pacific Conference on Economics and Finance (APEF 2025), Singapore.

Publication Type

Präsentation auf wissenschaftlicher Konferenz

Staff Members

Prof. Dr. Leo Brecht Thomas Beales MSc, MSc, BA (Hons)

Participating Institutions

Liechtenstein Business School Technologie und Innovation

Research

Unternehmerische Resilienz und ihre Auswirkungen auf die Unternehmensleistung
FFF-Förderprojekt
November 2025 until Oktober 2026
Unternehmerische Resilienz hat sich in den vergangenen Jahren zu einem Schlüsselthema der Managementforschung entwickelt. Trotz ihrer hohen Relevanz bleibt das Konzept konzeptionell und empirisch ... Weitere

Die Rolle der Steuerpolitik zur Unterstützung einer nachhaltigen Entwicklung in Liechtenstein

Referenz

Wenz, M., Zotkaj, K., Bär, D., & Kaiser, N. (2026). Die Rolle der Steuerpolitik zur Unterstützung einer nachhaltigen Entwicklung in Liechtenstein. In A. Butterstein, M. Gottschald, B. Burtscher, K. Papathanasiou & M. Wenz (Eds.), 100 Jahre liechtensteinisches Personen- und Gesellschaftsrecht im Dialog (pp. 251-285). Zurich: Dike.

Publication Type

Beitrag in Sammelband

Staff Members

Prof. Dr. Martin Wenz Dr. rer. oec. Kasem Zotkaj MSc Dr. rer. oec. Deniss Bär MSc StB Niklas Kaiser M.Sc.

Participating Institutions

Liechtenstein Business Law School Betriebswirtschaftliche Steuerlehre und Steuerrecht

DOI

https://dx.doi.org/10.3256/978-3-03929-096-3

Alternative Konzepte zur Besteuerung von segmentierten Verbandspersonen

Referenz

Wenz, M., & Kaiser, N. (2026). Alternative Konzepte zur Besteuerung von segmentierten Verbandspersonen. In A. Butterstein, M. Gottschald, B. Burtscher, K. Papathanasiou & M. Wenz (Eds.), 100 Jahre liechtensteinisches Personen- und Gesellschaftsrecht im Dialog (pp. 229-249). Zurich: Dike.

Publication Type

Beitrag in Sammelband

Staff Members

Prof. Dr. Martin Wenz StB Niklas Kaiser M.Sc.

Participating Institutions

Liechtenstein Business Law School Betriebswirtschaftliche Steuerlehre und Steuerrecht

DOI

https://dx.doi.org/10.3256/978-3-03929-096-3

Implementierung der Globalen Mindeststeuer in Liechtenstein

Referenz

Wenz, M., & Kaiser, N. (2026). Implementierung der Globalen Mindeststeuer in Liechtenstein. In A. Butterstein, M. Gottschald, B. Burtscher, K. Papathanasiou & M. Wenz (Eds.), 100 Jahre liechtensteinisches Personen- und Gesellschaftsrecht im Dialog (pp. 197-228). Zurich: Dike.

Publication Type

Beitrag in Sammelband

Staff Members

Prof. Dr. Martin Wenz StB Niklas Kaiser M.Sc.

Participating Institutions

Liechtenstein Business Law School Betriebswirtschaftliche Steuerlehre und Steuerrecht

DOI

https://dx.doi.org/10.3256/978-3-03929-096-3

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Business Judgment Rule und Untreue. Im Spannungsfeld von Art 182 Abs 2 PGR und § 153 StGB

Referenz

Papathanasiou, K. (2026). Business Judgment Rule und Untreue. Im Spannungsfeld von Art 182 Abs 2 PGR und § 153 StGB. In A. Butterstein, M. Gottschald, B. Burtscher, K. Papathanasiou & M. Wenz (Eds.), 100 Jahre liechtensteinisches Personen- und Gesellschaftsrecht im Dialog (pp. 313-328). Vaduz: DIKE Verlag AG.

Publication Type

Beitrag in Sammelband

Staff Members

Prof. Dr. Konstantina Papathanasiou LL.M.

Participating Institutions

Lehrstuhl für Wirtschaftsstrafrecht, Compliance und Digitalisierung Liechtenstein Business Law School Wirtschaftsstrafrecht, Compliance und Digitalisierung

100 Jahre liechtensteinisches Personen- und Gesellschaftsrecht im Dialog

Referenz

A. Butterstein, M. Gottschald, B. Burtscher, K. Papathanasiou & M. Wenz (Eds.). (2026). 100 Jahre liechtensteinisches Personen- und Gesellschaftsrecht im Dialog. Vaduz: DIKE Verlag AG.

Publication Type

Herausgegebener Sammelband

Staff Members

Prof. Dr. Martin Wenz Prof. Dr. iur. Alexandra Butterstein LL.M. Prof. Dr. Marc Gottschald Prof. Dr. Bernhard Burtscher Prof. Dr. Konstantina Papathanasiou LL.M.

Participating Institutions

Lehrstuhl für Wirtschaftsstrafrecht, Compliance und Digitalisierung Liechtenstein Business Law School Wirtschaftsstrafrecht, Compliance und Digitalisierung
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