Auditing

Your Contact Person: Paulina Bracher, MSc 

Would you like to learn more? Click here for a non-binding inquiry.

Module 1: Fundamentals of the Liechtenstein Legal System and Company Law

The focus is initially on the fundamentals of company law and the structuring options of the segmented association of persons. Participants learn to distinguish between associations of persons and unincorporated partnerships. They become familiar with the legal forms of partnerships (simple partnership, general partnership [offene Gesellschaft], limited partnership) and cooperatives. 

Subsequently, the legal forms of common corporations (limited liability company and stock corporation) are presented in detail. The advantages and disadvantages of these company forms – always compared with neighbouring legal systems – are also part of the curriculum. The material learned is deepened and integrated into practical work through case studies. 

The course concludes with an introduction to European law concerning the legal form of the Societas Europaea and the European Economic Area, as well as their significance for Liechtenstein, particularly considering the European fundamental freedoms and the general prohibition of discrimination.

This professional education offering is held every two years (2026, 2028, etc.) in September/October.

Module 2: Liechtenstein Foundation and Anstalt Law

In the second module, students acquire fundamental knowledge of Liechtenstein foundation and Anstalt law. Participants gain an in-depth understanding of the two central legal forms in the Liechtenstein legal system and their structuring options. They receive insights into the basic structural and essential characteristics of private and charitable foundations as well as the Anstalt and are informed about particularities compared to other legal systems.

Additionally, students are introduced to commercial register law and gain knowledge about foundation supervision, which is carried out by the foundation supervisory authority and the courts. The acquired knowledge is consolidated through case studies. This provides students with insights into succession planning methods using Liechtenstein legal forms as well as creditor protection.

This professional education offering is held every two years (2026, 2028, etc.) in November/December.

Module 4: Liechtenstein Trust Services, English and International Trust Law

The fourth module of the programme focuses entirely on trust services and trust law. Participants first learn about the Liechtenstein fiduciary company and the trust under Liechtenstein law. Fundamental concepts, relevant statutory frameworks, as well as differences and similarities are presented.

Participants gain knowledge about the various forms of the Liechtenstein fiduciary company, its governing bodies and the influence exercisable by the settlor. The legal status of the settlor, rules on representation and liability, as well as the rights of beneficiaries and creditors are also examined. 

Since the trust is largely unfamiliar to continental European law, the course begins with in-depth doctrinal foundations before addressing the establishment, external effects and powers over the trust, as well as the legal status of the trustee, settlor and beneficiaries. These concepts are also taught comparatively within English trust law. All acquired knowledge is expanded and deepened through practical case studies.

This professional education offering is held every two years (2027, 2029, etc.) in March/April.

Your Contact Person: lic. iur. Frédérique Lambrecht, LL.M.

Would you like to learn more? Click here for a non-binding inquiry.

Fundamentals of Company Law

History and Structures of Partnerships (PGR), Fundamentals, Partnerships, Associations of Persons (Corporations and Special Purpose Assets), Formation and Dissolution of Legal Entities in General, Overview of the Characteristics of Stock Corporation (AG), Limited Liability Company (GmbH), Cooperative, Anstalt, Foundation and Fiduciary Company, Differences Compared to Trust Services.

This professional education offering is held every two years (2026, 2028, etc.) from February to May, on Monday evenings and Friday afternoons.

International Company Law

This professional education offering is held every two years (2026, 2028, etc.) in March, on Monday evenings and Friday afternoons.

Your Contact Person: lic. iur. Frédérique Lambrecht, LL.M.

Would you like to learn more? Click here for a non-binding inquiry.

Foundation and Anstalt Law

Economic significance within the context of family estate planning and wealth structuring, in-depth treatment of Anstalt and foundation law, particularly discretionary structures, comparisons with trust services, and the tax treatment of various arrangements in Liechtenstein and abroad.

This professional education offering is held every two years (2027, 2029, etc.) from August to September, on Monday evenings and Friday afternoons.

Anglo-American Trusts

Fundamentals, concept, purposes, rules and powers, parties, comparison with the Liechtenstein trust and Liechtenstein foundation.

This professional education offering is held every two years (2026, 2028, etc.) from January to February, on Monday evenings and Friday afternoons.

Your Contact Person: Paulina Bracher, MSc 

Would you like to learn more? Click here for a non-binding inquiry.

Company Law

Selected topics in partnership and company law, as well as foundation, Anstalt and trust law with case studies: formation, structure, accounting regulations, foundation, Anstalt and trust.

This professional education offering is held annually in spring.

Your Contact Person: B.A. Sylvia Gründig-Zacharias

Would you like to learn more? Click here for a non-binding inquiry.

Module 1: Taxation of Natural Persons and Partnerships: Liechtenstein, Austria, Switzerland, Germany

Introduction to the tax systems as well as national and international tax law of the four German-speaking countries Liechtenstein, Germany, Austria and Switzerland. Taxation of natural persons as well as partnerships active in business and asset management. Deepening through case studies. Cross-border case studies: delineation and determination of national taxation rights, personal income and asset allocation, resolution of cross-border double taxation issues through unilateral measures.

This professional education offering is held every two years (2026, 2028, etc.) in September/October.

Module 2: Taxation of Legal Entities and Partnerships: Liechtenstein, Austria, Switzerland, Germany

National and international tax law in the four German-speaking countries Liechtenstein, Germany, Austria and Switzerland, with a particular focus on the taxation of legal entities as well as corporations and their shareholders.

Cross-border case studies: delineation and determination of national taxation rights, allocation of income and capital, resolution of cross-border double taxation issues through unilateral measures.

This professional education offering is held every two years in November/December (2026, 2028, etc.).

Module 3: International Tax Law and Double Taxation Agreements

International tax policy and cooperation: Double taxation agreements (DTAs) and tax information exchange agreements (TIEAs), including specific agreements between the four German-speaking countries Liechtenstein, Germany, Austria and Switzerland.

Latest developments in Liechtenstein’s tax treaty network.

Provisions of other tax agreements (TAs) concluded between these four countries.

Adaptation of global standards for automatic information exchange (AIA) in the German-speaking countries.

European tax law (fundamental freedoms, prohibition of state aid, tax-related EU directives, as well as current rulings of the European Court of Justice and the EFTA Court).

Overview of national and especially treaty-related anti-abuse provisions and the CFC regime in Liechtenstein, Germany, Austria and Switzerland, BEPS 1.0 and BEPS 2.0 (Pillar 1 + Pillar 2).

This professional education offering is held every two years in January/February (2027, 2029, etc.).

Your Contact Person: lic. iur. Frédérique Lambrecht, LL.M.

Would you like to learn more? Click here for a non-binding inquiry.

Fundamentals of Value Added Tax (VAT)

Basics of value added tax, tax liability, tax rates, taxable turnover, tax accounting, invoicing, input tax, export, import, own use, option, change of use, margin taxation, flat-rate tax, bookkeeping.

This professional education offering is held every two years (2026, 2028, etc.) from December to January, on Monday evenings and Friday afternoons.

National Tax Law

Authorities, general principles, wealth and acquisition tax, real estate capital gains tax, income tax, special corporate taxes and withholding tax (transitional provisions), municipal surcharge, other municipal taxes, penal provisions, Swiss stamp duties.

This professional education offering is held every two years (2026, 2028, etc.) from August to September, on Monday evenings and Friday afternoons.

Case Studies National Tax Law

Practical case studies

This professional education offering is held every two years (2026, 2028, etc.) in September, on Monday evenings and Friday afternoons.

Fundamentals of International Tax Law: Austria, Switzerland, Germany

Fundamentals of national and international tax law; taxation of natural and legal persons in Austria, Germany and Switzerland; cross-border case studies.

This professional education offering is held every two years (2026, 2028, etc.) from November to December, on Monday evenings and Friday afternoons.

Your Contact Person: lic. iur. Frédérique Lambrecht, LL.M.

Would you like to learn more? Click here for a non-binding inquiry.

Specialisation in Value Added Tax

Turnover tax in the EU – deliveries/acquisitions, triangular transactions, chain transactions, contract-based deliveries, value added tax on cross-border services, input tax refund.

This professional education offering is held every two years (2027, 2029, etc.) from May to July, on Friday afternoons.

International Tax Law and Tax Cooperation

Refresher Course on National Tax Law, Review of the Function and Operation of Double Taxation Agreements (DTAs), Interpretation of DTAs, and Liechtenstein’s Treaty Policy.

This professional education offering is held every two years (2027, 2029, etc.) in November, on Monday evenings and Friday afternoons.

International Tax Planning

Tax planning relating to wealth structures and internationally operating companies, especially the taxation of trusts in Liechtenstein and Switzerland, as well as the taxation of foundations in Liechtenstein, Austria and Germany.

This professional education offering is held every two years (2026, 2028, etc.) from January to February, on Monday evenings and Friday afternoons.

Case Studies Liechtenstein Tax Law

Practical cases, tax returns for natural persons and legal entities

This professional education offering is held every two years (2026, 2028, etc.) from January to March, on Monday evenings and Friday afternoons.

Case Studies International Tax Law

Application of Double Taxation Agreements (DTAs) in practice for natural and legal persons, Case 1 – Change of Residence for Germans, Case 2 – Timeline for Corporate Cases with a Focus on Holding Companies, Excursus – Effects of the EU Mutual Assistance Directive.

This professional education offering is held every two years (2026, 2028, etc.) in February, on Monday evenings and Friday afternoons.

Your Contact Person: Mag. phil. Christoph Osztovics

Would you like to learn more? Click here for a non-binding inquiry.

Module 3: Economic Criminal Law in the Broader Sense

Tax and Customs Criminal Law

This professional education offering is held every two years (2026, 2028, etc.) in February/March.

Your Contact Person: lic. iur. Frédérique Lambrecht, LL.M.

Would you like to learn more? Click here for a non-binding inquiry.

Property Law

Fundamentals of Property Law, Possession and Land Register, Ownership and Acquisition of Ownership of Movable and Immovable Property, Limited Real Rights.

This professional education offering is held every two years (2026, 2028, etc.) in March, on Monday evenings and Friday afternoons.

Your Contact Person: Paulina Bracher, MSc 

Would you like to learn more? Click here for a non-binding inquiry.

Property Law

This professional education offering is held annually in spring.

Your Contact Person: lic. iur. Frédérique Lambrecht, LL.M.

Would you like to learn more? Click here for a non-binding inquiry.

Commercial Register Law

General information on the commercial register, company and name law, procedural regulations, registration and filing requirements, accounting, fee regulations, developments in the area of the commercial register.

This professional education offering is held every two years (2026, 2028, etc.) from February to March, on Monday evenings and Friday afternoons.

Your Contact Person: lic. iur. Frédérique Lambrecht, LL.M.

Would you like to learn more? Click here for a non-binding inquiry.

Case Studies on Company Incorporations: Commercial Register

Reasons for Rejection by the Liechtenstein Commercial Register, Registration in the Liechtenstein Commercial Register, Special Features of Sole Proprietorships, Public Limited Companies, Limited Liability Companies, Cooperatives, Establishments, Foundations, Trusts, General Partnerships, Branch Offices, European Legal Forms, Restructurings, and Changes of Registered Office.

Differences between Operating Companies and Registered/Domicile Companies, Case Studies on Client Consultations in Fiduciary Practice.

This professional education offering is held every two years (2027, 2029, etc.) in October, on Monday evenings and Friday afternoons.

Your Contact Person: lic. iur. Frédérique Lambrecht, LL.M.

Would you like to learn more? Click here for a non-binding inquiry.

Fundamentals of Due Diligence Law

Background of due diligence obligations, legal sources, parties affected, due diligence obligations in the narrow sense, due diligence obligations in the broader sense.

This professional education offering is held every two years (2026, 2028, etc.) from April to June, on Monday evenings and Friday afternoons.

Fundamentals of the SPG Reporting Obligation and Case Studies

This professional education offering is held every two years (2026, 2028, etc.) in June, on Monday evenings and Friday afternoons.

Your Contact Person: lic. iur. Frédérique Lambrecht, LL.M.

Would you like to learn more? Click here for a non-binding inquiry.

Specialisation in Due Diligence Law

Review of the Objectives of the Due Diligence Act (SPG) and the Due Diligence Ordinance (SPV), Updates in Due Diligence Law, Workshop.

This professional education offering is held every two years (2027, 2029, etc.) in November, on Monday evenings and Friday afternoons.

Specialisation in Due Diligence Act (SPG) Reporting Obligation

Legal Foundations and Objectives

This professional education offering is held every two years (2027, 2029, etc.) from December to January, on Monday evenings and Friday afternoons.

International Sanctions Law

Legal Foundations and Objectives

This professional education offering is held every two years (2027, 2029, etc.) in January, on Monday evenings and Friday afternoons.

Your contact person: Mag. Nicole Holzer
Would you like to learn more? Click here for a non-binding inquiry.

Intensive Course on Due Diligence Obligations

Basic Concepts, Legal Foundations & International Aspects; Supervisory Practice of the FMA Liechtenstein; Organisational Basics; Group-wide Due Diligence Obligations;

Risk Assessment & Risk-Appropriate Measures I and II; Establishing Business Relationships / KYC; Business Profile I and II (FMA Guidance 2018/7); Advanced Topics on New Technologies; Relevant Obligations of a VASP; Digital Onboarding (FMA Guidance 2019/7); Money Transfer Ordinance and Travel Rule; Transaction Monitoring, Deadlines and Minimum Content of Due Diligence Files; Register of Beneficial Owners of Legal Entities and Central Account Register; Delegation / Outsourcing / Provision of Joint Services; Focus Topic: Due Diligence Practice in the Banking Sector; Criminal Law Aspects – Section 165 StGB; Suspicion of Money Laundering, Terrorist Financing and Organised Crime; and International Sanctions.

This professional education offering is held annually in January. This event is recognised as professional training and further education pursuant to Art 21 SPG in conjunction with Art 32 SPV and as proof pursuant to Art 36 SPV, covering 3 days.

Your Contact Person: Mag. phil. Christoph Osztovics

Would you like to learn more? Click here for a non-binding inquiry.

Module 2: Economic Criminal Law in the Narrower Sense

Property offences and document offences, fraud, breach of trust, embezzlement, insolvency offences, money laundering including due diligence aspects.

This professional education programme is offered every two years (2027, 2029, etc.) in January/February.

Module 3: Economic Criminal Law in the Broader Sense

Capital Markets and Accounting Criminal Law, Basic Knowledge of Accounting, Financial Reporting and Financial Statement Analysis, Criminal Provisions of Accounting Law (so-called Financial Statement Fraud).

This professional education programme is offered every two years (2027, 2029, etc.) in March/April.

Module 5: Criminal Law and Corporations

Corporate Criminal Law, Criminal Compliance, Forensic Compliance Investigations and Whistleblowing.

This professional education programme is offered every two years (2027, 2029, etc.) in May/June.