Certificate Programme in National and International Tax Law
The part-time Certificate Programme in National and International Tax Law provides essential foundational knowledge of national, international, and European tax law, international tax treaties, and international tax planning relating to private individuals (UHNWIs), asset structures, family offices, companies, life insurance policies, and financial instruments – practical and introductory in nature. In line with the four-country approach, the programme covers the tax laws of the four German-speaking countries (LI, AT, CH, DE), the EU and the EEA, as well as existing double taxation, information exchange, and other tax agreements between these states.
Through numerous practical examples and case studies, various topics in national and international tax law, the application of international tax treaties, and international tax planning are illustrated and explored in greater depth.
The Certificate Programme provides sound and up-to-date knowledge in national and international tax matters and, through excellent lecturers, offers broad tax expertise to assess regulatory requirements."
Module Overview
As part of the four-country approach, the Certificate Programme in National and International Tax Law provides key knowledge of the tax laws of Liechtenstein, Germany, Austria, and Switzerland. Topics covered include international agreements, the exchange of information, and tax planning for companies, high-net-worth individuals, family offices, and other structures in the European and global context.
Module 1 – Taxation of Natural Persons: LI, AT, CH, DE
This module provides in-depth knowledge of the taxation of natural persons in the four German-speaking countries of Liechtenstein, Austria, Switzerland, and Germany. The focus is on the systematic comparison of national tax laws and the analysis of cross-border tax issues. In addition to the income and wealth taxation of natural persons, the specific features of the taxation of partnerships are also addressed.
Participants will engage with current tax law developments, including planned reforms, new administrative practices, and relevant court decisions. Practical case studies are used to directly apply the theoretical foundations. A particular focus is placed on tax compliance and resolving cross-border double taxation issues through bilateral and unilateral measures.
In addition, participants will learn how to delineate national taxation rights and correctly allocate personal income and assets. The module fosters a deeper understanding of tax systems in an international context and prepares participants for complex professional challenges in tax law.
Module 2 – Taxation of Legal Entities: LI, AT, CH, DE
This module provides advanced knowledge in national and international tax law, focusing on the four German-speaking countries of Liechtenstein, Germany, Austria, and Switzerland. The emphasis is on the taxation of legal entities, particularly corporations. Current and potential tax reforms are also taken into account.
Participants analyse concrete case studies to apply theoretical concepts in practice and to assess tax issues in relation to tax compliance. Cross-border case studies enable an in-depth examination of the allocation of national taxing rights and the attribution of income and assets.
A special focus is placed on resolving double taxation issues through unilateral state measures. Current developments in tax legislation, case law, and administrative practice are systematically integrated into the module content. This approach specifically prepares participants to tackle complex tax challenges in an international context.
Module 3 – International Tax Law and Double Taxation Agreements
This module provides a comprehensive introduction to international tax agreements and standards among the four German-speaking countries of Liechtenstein, Germany, Austria, and Switzerland. The focus includes, among other topics, the content and effects of regularisation and withholding tax agreements as well as the significance of international tax standards such as AIA, IAA, SIA, GA, MAK, CRS, and DAC 6.
Participants engage in an in-depth examination of the OECD Model Convention, Double Taxation Agreements (DTA), Tax Information Exchange Agreements (TIEA), and the work of the OECD Global Forum. Key measures to combat tax avoidance and evasion are also covered, including anti-abuse provisions and CFC regimes in Germany, Austria, and Switzerland.
Another emphasis is placed on European tax law, particularly the fundamental freedoms, prohibitions on state aid, EU directives, and current case law of the Court of Justice of the European Union. The module is further complemented by topics such as withholding tax refunds and the international tax reform (Pillar 1 and Pillar 2). Practical case studies round out the programme content.
Module 4 – International Tax Planning: UHNWIs and Asset Structures, Financial Instruments, Real Estate and Tangible Assets, Companies and Corporations
This module provides in-depth knowledge on the taxation of asset structures and ultra-high-net-worth individuals (UHNWIs) in Liechtenstein, Germany, Austria, and Switzerland. The focus is on the tax aspects of foundations, establishments, trusts, and international corporate structures. Topics covered include double taxation agreements, exit and inheritance tax agreements, the taxation of life insurance policies, as well as estate, inheritance, and gift taxes.
Another emphasis is placed on the fundamentals of commercial and tax accounting, selected IAS provisions, and international tax accounting, including IAS 12. Participants will acquire key tools for international tax planning and address topics such as tax qualification conflicts, the treatment of intangible assets, permanent establishment and holding structures, and transfer pricing.
The module also covers current issues relating to corporate tax rates, fintech, blockchain, and crypto. International standards such as BEPS, AIA, CRS, DAC 6, FATCA, as well as tax aspects of corporate restructurings, round out the content. Case studies enable the application of knowledge to complex real-world scenarios in a global context.
Programme Overview: Information, Structure, and FAQ
Apply by 31 July 2027
Enhance your tax expertise with the Certificate Programme in National and International Tax Law and prepare yourself for challenging roles in tax consulting, financial administration, or corporate management. Take this opportunity to elevate your career in tax law to a new level – practice-oriented, flexible, and thorough!
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Legal Basis and Regulations
The General Terms and Conditions (GTC), regulations, and other guidelines for professional education degree programmes are available for download in the “Guidelines and Downloads” section of the university website.
