Certificate Programme Fiduciary Services

Module 1 – Business Administration
In the first module, participants acquire professional skills in business accounting and are trained to manage the bookkeeping for commercially active clients with both national and international operations. In addition, participants learn to identify and resolve specific valuation and booking issues. They also gain the ability to prepare balance sheets for sole proprietorships, corporate entities, and consolidated groups.

Another goal is to develop the ability to handle over-indebtedness situations in order to respond and make decisions appropriately in critical cases. Furthermore, alongside expertise in the areas of financing and controlling, participants acquire knowledge for determining and interpreting balance sheet ratios. Also included in the first module is the acquisition of know-how necessary to perform auditing and statutory audit functions.

Module 2 – Law
The second compulsory module of the programme provides advanced expertise in key areas of law. The focus is on the fundamentals of corporate law, international corporate law, and commercial register law. 

In addition, the module covers contract law, inheritance law, and private international law (PIL). Another key emphasis is on AHV law as well as court procedures, including civil procedure and enforcement law. 

To ensure practical application of the knowledge acquired, case studies are developed in particular on contract law and (international) inheritance law.

Module 3 – Taxation
The third module provides advanced expertise in domestic tax advisory services as well as value-added tax consulting. In addition, participants acquire basic knowledge of international tax law, the preparation of tax balance sheets, and the completion of tax returns for sole proprietorships and legal entities. Of particular practical relevance is the subsequent calculation of real estate capital gains tax based on given case scenarios. Furthermore, by developing skills in cross-border tax matters, participants are equipped to resolve cases of double taxation.

Module 4 – Wealth Management and Investment Advisory
In this module, participants take an in-depth look at capital investment instruments. Topics include the criteria for determining an individually optimal portfolio structure, the investment decision-making process, and the organization of portfolio management. Additionally, participants learn how to create a checklist for an investment meeting and develop a customized investment proposal.

Further learning objectives include calculating the yield of a fixed-income security, executing a foreign exchange forward transaction, and acquiring knowledge of wealth management and insider legislation. The Liechtenstein insurance market and life insurance in general are also part of the curriculum. Practical cases in the field of wealth management and investment advisory are addressed through case studies, enabling participants to connect theoretical knowledge with practical applications.

Modul 5 – Due Diligence, Sanctions and Criminal Law

The module provides in-depth knowledge of the legal framework and practical requirements in the areas of due diligence, international sanctions, and asset-related criminal law. Participants gain a practice-oriented overview of statutory requirements, typical risk areas, and compliance obligations. Topics covered include the implementation and monitoring of due diligence duties, the impact of international sanctions on companies, and key aspects of national and international criminal law.