Executive Master of Laws (LL.M.) in International Taxation
Tax issues in an international context are becoming increasingly complex. The Executive Master of Laws (LL.M.) in International Taxation offers a part-time professional education programme focusing on national and international tax law, tax treaties and standards, as well as international tax planning and tax compliance and reporting.
The programme emphasises the national and international taxation of companies, private individuals (UHNWI), asset structures (foundations, establishments, trusts, funds), family offices, life insurance policies and financial instruments, as well as FinTech, blockchain and crypto assets
10% Early-Bird Discount
until 31 March 2026
In addition to providing an in-depth understanding of the tax systems of Liechtenstein, Germany, Austria and Switzerland, the programme also covers other jurisdictions including Luxembourg, the United Kingdom (UK), Spain, Ireland, Italy, the Netherlands, China, the United States, Singapore and Hong Kong (China). Participants acquire extensive knowledge of the cross-border taxation of natural and legal entities in relation to international business activities, global assets and international asset structures – taught interactively through numerous case studies.
The LL.M. in International Taxation provides in-depth and up-to-date expertise in national and international tax matters. Through first-class lecturers, practical workshops, and an international study trip, students gain valuable insights into tax law challenges and their regulatory requirements."
Module Overview
The Executive Master of Laws (LL.M.) in International Taxation provides in nine modules in-depth knowledge of the tax systems of Liechtenstein, Germany, Austria, Switzerland, as well as other international financial centers such as Luxembourg, the UK, the USA, Singapore, and Hong Kong. Case studies and current case law specifically prepare participants for cross-border tax challenges.
Module 1 – Tax Systems as well as National and International Tax Law – Taxation of Natural Persons: LI, AT, CH, DE
In Module 1, students receive a solid introduction to the national and international tax law systems of Liechtenstein, Germany, Austria, and Switzerland. The focus is on the taxation of natural persons as well as business and asset-managing partnerships. Current developments and reforms in tax law are addressed in a practice-oriented manner.
Using concrete examples and cross-border case studies, students analyse key questions relating to the allocation of income and wealth, as well as solutions to avoid double taxation, taking into account current case law.
Module 2 – Tax Systems as well as National and International Tax Law – Taxation of Legal Entities: LI, AT, CH, DE
Module 2 provides in-depth knowledge of the national and international tax law applicable to legal entities, particularly corporations and their shareholders. The tax systems of Liechtenstein, Germany, Austria, and Switzerland are examined, taking into account current tax reforms.
Practice-oriented examples and cross-border case studies enable a deeper examination of income and capital allocation, as well as strategies for resolving double taxation issues, based on current case law.
Module 3 – International Tax Cooperation: DTA, TIEA, TA, BEPS, AEOI European Tax Law: EU, EEA
Module 3 provides you with comprehensive knowledge of international tax policy and tax cooperation. The focus is on Double Taxation Agreements (DTAs) and Tax Information Exchange Agreements (TIEAs), based on the OECD Model Tax Convention and concrete agreements between Liechtenstein, Germany, Austria, and Switzerland. The module also covers the global standard of the Automatic Exchange of Information (AEOI) and European tax law, including fundamental freedoms, the prohibition of state aid, and current case law.
In addition, you will learn about anti-abuse provisions, CFC regimes, and OECD measures against base erosion and profit shifting (BEPS). Cross-border case studies are used to further deepen your practical understanding.
Module 4 – International Tax Planning: Asset Structures, Privately Placed Life Insurance, and Tax Criminal Law: LI, AT, CH, DE
Module 4 focuses on the national and international taxation of asset structures such as foundations, establishments, trusts, and life insurance policies in Liechtenstein, Germany, Austria, and Switzerland. You will revisit the taxation of natural and legal persons as well as inheritance, estate, and gift taxes.
The module also addresses exit taxation and existing inheritance tax treaties (DTAs). Cross-border case studies and fundamental knowledge of tax criminal law complement this practice-oriented learning experience.
Module 5 – International Tax Planning: Companies and Groups, Tax Accounting
Module 5 covers tax accounting and international tax planning for companies. You will gain in-depth knowledge of the taxation of holding and financing companies, cross-border financing structures, acquisitions, business relocations, distribution structures, and licensing arrangements. The focus also includes anti-abuse rules, CFC regimes, loss offsetting, and transfer pricing in Liechtenstein, Germany, Austria, and Switzerland.
In addition, you will learn how to structure reorganisations, mergers, seat transfers, and other cross-border transactions in a tax-efficient manner – with a practical emphasis through case studies.
Alternatively, participants may choose to attend an elective module from other Executive Master’s programmes.
Module 6 – International Tax Planning: Capital Investments and Financial Instruments: LI, AT, CH, DE; EU Interest Taxation/Mutual Assistance: Status Quo/AEOI; FATCA, IGAs, QI, AEOI; Luxembourg Tax Law
Module 6 provides in-depth coverage of the national and international taxation of traditional, derivative, and collective capital investments, as well as real estate, tangible assets, and corporate shareholdings as instruments of international tax planning in Liechtenstein, Germany, Austria, and Switzerland. You will learn about the levying of withholding, capital gains, and refund taxes, and compare EU interest taxation, the Automatic Exchange of Information (AEOI), FATCA, and the Qualified Intermediary (QI) regime.
In addition, you will gain insight into the taxation of Luxembourg asset structures and investment vehicles both domestically and abroad – always taught with a practical focus through cross-border case studies.
Module 7 – Joint Study Trip with Students from Other Executive Master’s Programmes: Hong Kong and Singapore
Module 7 is designed as an elective module and offers the opportunity to participate in a study trip of at least six days to Hong Kong and Singapore. The programme includes lectures at renowned universities (including the University of Hong Kong and the National University of Singapore), workshops with consulting and financial services firms, as well as visits to international organisations.
The study trip focuses on topics related to International Private Wealth Management, specifically in comparison between Hong Kong, Singapore, and Liechtenstein. Alternatively, students may choose a module from other Executive Master’s programmes.
Module 8 – Value Added Tax and Sales Tax Law: LI/CH, AT/DE
Tax Procedural Law: LI, CH, AT, DE
National and International Tax Law: USA, UK
Module 8 provides in-depth knowledge of value added tax law in Liechtenstein and Switzerland, as well as the EU VAT Directive, including current case law and its implementation in Germany and Austria. It also covers the fundamentals of tax procedural law in all four countries.
In addition, you will gain practical insights into the tax systems of the USA and the United Kingdom (UK), in particular the taxation of natural and legal entities, as well as asset structures and investment vehicles in the international context.
Alternatively, students may choose to attend any elective module from other Executive Master’s programmes.
Module 9 – Interdisciplinary Workshop International Private Wealth Management: Finance, Law, Tax
In Module 9, you will work together with students from other Executive Master’s programmes on practice-oriented, cross-border case studies in the field of International Private Wealth Management. Through presentations and discussions, you will combine insights from various disciplines and strengthen your ability to solve complex issues.
Programme Overview: Information, Structure, and FAQ
Information Sessions for Prospective Students
Currently, no information events can be booked online. In the meantime, we will be happy to advise you personally.
New: 10% Early-Bird Discount until 31 March 2026
Expand your expertise in international tax law with the Executive Master of Laws (LL.M.) in International Taxation. Actively shape your career – flexible, practice-oriented, and at the highest level.
Highlights
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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.
