The "Housing in and Beyond Switzerland" thematic group is part of the Association of Swiss Geographers (ASG) and was formed in 2024 to explore the challenges of affordable housing amidst urbanization and gentrification, focusing on Switzerland and its cross-border contexts. Dr. Johannes Herburger, a postdoc at the Urbanism, Architecture, and Society Unit of the Liechtenstein School of Architecture, is a founding member of the group.

With researchers from geography, planning, sociology, and architecture, the group studies housing commodification, housing policies, inequality, exclusion, and power dynamics using diverse methodologies like ethnographic observation and GIS analysis. Aiming to foster comparative discussions, they engage in public debates, policy recommendations, and scholarly exchanges through events and publications, making housing issues more visible and accessible to a broader audience.

At the Swiss Geoscience Meeting 2024, held from 8-9 November in Basel, the group organized a symposium that included two paper presentation sessions as well as a round-table discussion centered on the group's core topics. Dr. Johannes Herburger presented findings from his ongoing research on post-industrial neighborhoods in the trinational Alpenrheintal, exploring how housing commodification results from specific urbanization processes in the region.

Johannes Herburger also moderated a round-table discussion on housing dynamics with experts from academia and politics: Ivo Balmer (Grosser Rat der Stadt Basel), Hanna Hilbrandt (Universität Zürich), Luisa Gehriger (Universität Zürich), and Miriam Meuth (Hochschule Luzern). Key topics in the round table included land ownership, housing ideologies, and data production and ownership. Who owns land, and who owns the data that influences housing policies? These are some of the crucial questions for the future. For effective and progressive housing policies, a transdisciplinary effort involving politics, academia, social organizations, and the housing production sector is essential. Affordable and adequate housing is a basic human need!

The Dies Academicus is the university’s academic celebration day and offers an opportunity to pause and look ahead to the future.

"It is my pleasure to welcome you today to our Dies Academicus – a special day on which we pause to celebrate our academic community, our achievements, and our shared goals. Dies Academicus is not only an opportunity to reflect on the past year but also a moment of coming together, of exchange, and of inspiration. Today, we focus not only on the accomplishments of our researchers and students, but also on the values that define our university," said Carmen Dahl, Head of Communications and Marketing at the University of Liechtenstein, at the beginning of her moderation.

Opening Speech

In his opening speech, Rector Christian Frommelt emphasized:
"2024 was a year marked by major successes, such as the RIBA reaccreditation of our School of Architecture, the appointments of Benjamin van Giffen and Sebastian Stöckl as new professors, and prestigious awards received by members of the university – notably the 'Outstanding Artist Award 2024' from the Republic of Austria for Martin Mackowitz, in recognition of his significant contribution to societal transformation and support for sustainable building.
With the founding of the Earth Hub in autumn – the new Competence Center for Earthen Construction at the University of Liechtenstein – the university has taken another step toward becoming a sustainability-focused university, which we aim to achieve through strategic alignment in our five fields of activity: research, teaching, continuing education, knowledge transfer, and dialogue."

Government Greeting

Rachel Guerra, Head of the Office of Education, delivered the greetings of the government and stated:
"The University of Liechtenstein continues its efforts to improve access and break down barriers. This is what has allowed it to develop into a modern educational institution. The university once again ranks at the top as an entrepreneurial university. In the recently published GUESSS Report 2023 (Global University Entrepreneurial Spirit Student’s Survey), it was among the leaders in the DACHL region and achieved impressive results in international comparison.
It also received another international accreditation in the past year. The University of Liechtenstein places great importance on high-quality teaching and research. A highlight was certainly the successful accreditation of the Liechtenstein Business School and the Liechtenstein Business Law School according to AACSB standards. Other areas such as student numbers and research performance also showed positive developments.
Furthermore, continuing education at the University of Liechtenstein was strengthened. The part-time programs offer new opportunities for career advancement and network expansion in Liechtenstein, Eastern Switzerland, the Rhine Valley, and the DACH region as a whole. This marks another milestone and has created a modern learning environment.
All of these developments clearly show that, after a turbulent phase, a period of consolidation is beginning for the University of Liechtenstein. I congratulate the university on its successful development and valuable work."

Keynote Speech

In her keynote address, Prof. Dr. Konstantina Papathanasiou spoke about the connections between sustainability, ethics, and white-collar crime law:
"At the heart of business ethics lies the challenge of how companies can align economic goals with social responsibility and moral principles. The goal is to find a balance between economic success and ethical behavior – a balance that not only maximizes profit but also ensures long-term benefits for society and the environment.
The relevance of business ethics is especially evident in the digital sphere. Digitalization is changing the responsibility patterns of companies in terms of ethical obligations. Often, the focus is placed on the economic benefits of digital business models, while ethical consequences for various stakeholders are overlooked. A deep understanding of Corporate Digital Responsibility is becoming increasingly important – it's about fulfilling legal standards (e.g., data protection) and subjecting digital business models to ethical reflection."

Pro Bono Award 2024

For the first time, the Pro Bono Award of the University of Liechtenstein and the Foundation "Lebenswertes Liechtenstein" was presented during this year's Dies Academicus.

Cornelia Faisst, mentor for Pro Bono Architecture and project coordinator, introduced the program:
"This award honors the commitment and passion students invest in projects that benefit society – in the spirit of ‘pro bono publico’, for the public good.
Through the 'Pro Bono' learning format, the university bundles activities to contribute to achieving the UN’s 17 Sustainable Development Goals of Agenda 2030. Students are encouraged to translate their knowledge into sustainable actions that create value for society and the environment.
There were eight nominated projects in architecture and seven in business administration. The jury selected the two winning projects about three weeks ago."

Daniel Haselsberger, mentor for Pro Bono Architecture, added:
"The Pro Bono Award is not only a recognition but also a call for all of us to actively engage in the community, take responsibility, and contribute to positive change. Each of us has the potential to make a difference. Since 2020, we’ve already had implemented Pro Bono projects in architecture, and awards are considered over two years – this year, for 2020 and 2024."

Architecture Awardees

Students Sophie Breitruck, Michelle Bösch, and Ramon Kobras were honored for their project Kaplan Bonneti Connect, setting standards for social responsibility in architecture.

Business Awardees

Representing mentor Florian Rieder (unable to attend due to teaching commitments), Bernd Schenk presented the award in Business Administration:
"Unlike in architecture, only projects from the respective year are awarded in business administration. This year’s Pro Bono Award went to Luca Banzer, Laurin Diem, and Timo Volenter. Their project 'Digital Fit 50+' is marked by an inclusive approach aimed at empowering people over 50 to confidently use digital media and promote digital inclusion. Follow-up events are already planned for the coming year."

Liechtenstein Young Researchers Award 2024

At Dies Academicus, research prizes were also awarded. The CHF 10,000 prize is awarded annually to motivate promising young researchers, promote research in areas relevant to Liechtenstein, and strengthen Liechtenstein as a research location.

Stephan Jäger, Secretary General of the Ministry, and Prof. Dr. Konstantina Papathanasiou presented the diplomas to:

• Dr. Djordje Zivkovic for his dissertation “Top Management Team Incentives and Paradox”
• Assoc. Prof. Dr. Johannes Schneider for his publication “Understanding and Leveraging the Learning Phases of Neural Networks”
• Dr. Simon Liegl for his project “Affective Signalling in the Digital Workplace”

Student Speech and Best Teaching Awards

Student representative Sophie Breitruck reflected on the year:
"What do we take with us from 2024? I believe it is the realization that the world presents both great challenges and new opportunities. We’ve seen people come together worldwide to strive for a better future – and we’ve experienced how small, heartwarming moments can offer hope. It is up to us to carry these insights into our studies and lives and actively shape the future."

Maximilian Haage presented the Best Teaching Awards on behalf of the student association USLV:

• Best Teaching Award: Wolfgang Schadner
• Best Junior Teaching Award: Jeffrey Lee Brüstle
  "Both prizes, awarded by students, honor outstanding commitment, innovative teaching methods, and the ability to motivate students sustainably. Schadner and Brüstle set new standards in academic teaching and are role models for combining expertise with personal support."

Closing Remarks

Lothar Ritter, President of the University Council, concluded:
"When I took office in April 2023, I was surprised and impressed by what I found at the university. The manageable size, the personal interaction among members, the focus on Liechtenstein’s specific needs, and at the same time, internationally oriented teaching and research with students from around the world deeply impressed me.
Given our accreditation as perhaps the only foreign university in the Swiss Intercantonal University Agreement, it is only logical for the University Council to examine the Swiss higher education system more closely and adopt some 'good practices' – without giving up the unique strengths of the public University of Liechtenstein. Together with all university members, we can develop a motivated and successful future."

The Campus Radio of the University of Liechtenstein is embracing innovative technology: ANNA, the station’s first AI presenter, has recently joined the program lineup.

Since its founding in January 2022, Campus Radio has offered students the opportunity to gain hands-on experience in radio broadcasting and modern audio production. With ANNA, Campus Radio becomes the first radio platform in the region to bring artificial intelligence into the studio – an exciting innovation for listeners.

Who is ANNA?

ANNA is the new artificial voice of Campus Radio. The AI presenter introduces music tracks, announces upcoming events, and delivers weather forecasts – all with a clear, natural-sounding voice. This specially developed AI adds variety and demonstrates how modern technology can enrich the listening experience.

Campus Radio as an Innovation Project

For the Campus Radio team, using AI is a bold and innovative move. Modern technologies and creative ideas are a core part of their concept. Thanks to the commitment of students who run the project alongside their studies, ANNA was successfully introduced.

“The success of Campus Radio is the result of the outstanding dedication of all team members who helped build it from the start and continue to shape it today. A heartfelt thank you to everyone contributing to this innovative project,” says Andreas Krättli, Campus Radio lecturer.

Hands-On Learning for Students

Campus Radio gives students at the University of Liechtenstein the opportunity to gain practical experience in media. They learn everything from program planning and conducting interviews to audio production – always with a strong focus on Liechtenstein and the university. Campus Radio programs are available on radio and online platforms, reaching a wide audience.

AI as a Future Topic at Campus Radio

The introduction of ANNA is just the beginning. In the upcoming semester, Campus Radio plans to further explore the possibilities of AI. Through collaboration with media experts and critical discussions, students will delve deeper into the relationship between AI and media. Campus Radio remains at the cutting edge – it’s worth tuning in!

For more information about the Campus Radio of the University of Liechtenstein, visit www.campusradio.li.

Whether climate litigation, foundation law, tax proceedings, or international tax policy – current research at the Liechtenstein Business Law School addresses key legal challenges of our time. In the first half of 2025, several academic publications were released that stand out not only for their scholarly depth and practical relevance but also for gaining international visibility.

We present a selection of these works below. At the end of this article, you will also find a link to another recent publication related to international philanthropy.

Climate Litigation: A Risk for Companies?

Around the world, climate lawsuits against companies are on the rise – especially targeting major greenhouse gas emitters. A Dutch court ruling against Shell in 2021 marked a turning point: for the first time, a company was legally required to take specific climate protection measures.
A recent expert article by Bernhard Burtscher, Professor of Banking and Financial Market Law, shows that liability and legal expenses insurance often do not provide full protection against such climate litigation.

Burtscher, B. (2025). Versicherungsschutz für Klimaklagen. Versicherung in Recht und Wirtschaft (VRW), 1(1), 4-13.

Global Minimum Tax Under Scrutiny: New Study Highlights Weaknesses in Tax Neutrality

At the 4th International Conference on Fiscal Policy and Economic Development in Doha, Qatar, Niklas Kaiser, PhD candidate in Business Taxation and Tax Law, presented the study “Tax Neutrality Schemes and GloBE: Interaction, Impact & Options for Policy Reform.” The central question: Does the OECD’s Global Minimum Tax (GloBE) promote neutral corporate taxation or does it introduce new distortions? The analysis compares the GloBE framework with a tax-neutral benchmark system known as the Allowance for Corporate Equity (ACE), which is applied in countries such as Liechtenstein. The findings show that, in particular, the Substance-Based Income Exclusion under GloBE, intended to reward genuine economic activity, creates systematic disparities across industries. Conclusion of the study: While the Global Minimum Tax includes elements that conceptually align with the principle of tax neutrality, it ultimately produces distortive outcomes, potentially leading to negative consequences for entire economies.

Kaiser, N. (2025). Tax Neutrality Schemes and GloBE: Interaction, Impact & Options for Policy Reform. Presented at the 4th Annual Conference on Fiscal Policy and Economic Development, Doha, Qatar.

How Modern Tax Audits Are Changing – and Why Good Preparation Is Crucial

In his contribution to the new handbook on the Austrian Federal Fiscal Code (BAO), Mag. Dr. Günther Schaunig, together with two colleagues, examines how tax audits in Austria are evolving – and what consequences they may entail. The article explores various tax audit procedures, the corresponding administrative processes, and the rights and obligations of taxpayers. Special attention is given to the criminal law dimension associated with tax audits. The growing use of digital technologies by the tax authorities is also discussed.

The article underscores the importance of professional preparation: in many cases, audit findings can lead to criminal tax proceedings – with high costs and far-reaching consequences. The text makes one thing clear: an integrated perspective on tax risks is now essential.

Gurtner, W., Papst, S., & Schaunig, G. (2025). Aussenprüfungen und verwandte Massnahmen im Abgaben- und angrenzenden Finanzstrafverfahren. In C. Endfellner & M. Puchinger (Eds.), BAO - Bundesabgabenordnung (4 ed., pp. 175-224). Graz, Austria: dbv-Verlag.

The “Golden Mean” Between Fact-Finding in Criminal Proceedings and the Protection of Fundamental Rights

House searches and seizures are key instruments in criminal proceedings – especially in complex white-collar crime cases. Today, such investigations are almost unimaginable without digital evidence, particularly from large datasets (“Big Data”). But how can modern investigative methods be reconciled with the protection of fundamental rights?

This question is at the heart of Mag. Dr. Günther Schaunig’s latest article. He analyses the requirements set by the European Convention on Human Rights (ECHR) for such coercive measures – particularly regarding procedural fairness and protection against state interference. He shows how easily fundamental rights can be violated – and how careful legal application can help prevent this.

A particularly practical aspect: the analysis is based on the case law of the European Court of Human Rights, which also serves as an important point of reference for courts in Liechtenstein.

Schaunig, G. (2025). House Searches and Seizures in Criminal Proceedings: The Perspective of an Effective Protection of Fundamental Rights with a Focus on Mobile Devices and Data. University of Vienna Law Review, 9(1), 20-54.
 

Special Power of Attorney for Amendments to Foundation Deeds: Commentary on the Decision of the Austrian Supreme Court

Marco Lettenbichler has published a widely noted case commentary on a decision by the Austrian Supreme Court (OGH) in the Österreichische Jurist:innen Zeitung. His analysis highlights the necessity of a special power of attorney for amendments to foundation deeds and draws comparative legal conclusions with Liechtenstein foundation law. The publication underscores the high relevance of research at the University of Liechtenstein in the field of foundation law.

Lettenbichler, M. (2025). Spezialvollmacht und Änderung der Stiftungserklärung (Anmerkung zu OGH 20. 9. 2024, 6 Ob 162/23a). Österreichische Jurist:innenzeitung(5), 305-306.

New Role of Beneficiaries in Trust Law – Reform Proposal Sparks Debate

As part of the planned reform of Liechtenstein’s trust law, the position of beneficiaries has moved to the centre of the discussion. In a recent article published in the Journal für Erbrecht und Vermögensnachfolge (JEV), Prof. Dr. Alexandra Butterstein, LL.M., Professor of Corporate, Foundation and Trust Law, analyses the proposed introduction of an “information rights holder”. This new legal figure is intended to address existing governance gaps in trusts and enhance Liechtenstein’s international competitiveness.

However, the proposed solution raises broader questions about the legal status of beneficiaries. Instead of strengthening their rights, the reform shifts control to the information rights holder, thereby deviating from the original model based on the Anglo-Saxon reception. Alexandra Butterstein argues for reconsidering this departure from the traditional Beneficiary Principle and advocates instead for legally reinforcing the position of beneficiaries – optionally supplemented by the role of the information rights holder.

Butterstein, A. (2025). Die Rechtsstellung der Begünstigten in der geplanten Reform des liechtensteinischen Trustrechts. Journal für Erbrecht und Vermögensnachfolge (JEV),1 (2025).

Study on the Best Locations for Charitable Foundations and Philanthropic Engagement 

In addition, Prof. Dr. Alexandra Butterstein and Prof. Dr. Marc Gottschald contributed to a study on the best locations for charitable foundations and philanthropic engagement. Further details can be found in the following article:
In First Place Worldwide: Liechtenstein Once Again Best Location for Philanthropic Engagement