University of Liechtenstein > Financial Services > Chairs > Tax Management and The Law of Taxation

Prof. Dr. Martin Wenz and the staff of the Chair for Tax Management and the Laws of International and Liechtenstein Taxation at the Institute of Financial Services deal with the taxation of enterprises, structures, financial instruments and individuals as well as with international accounting in the fields of education and continuing education, research and knowledge transfer based on scientific methods and practical experience. These contents are shared in the education in the Bachelor's degree in Business Administration, the Master's degree programs in Banking and Financial Management and Entrepreneurship and the International Doctoral program as well as in the advanced training in Certificate and Diploma courses Private Banking and Trusteeship (CAS/DAS), International Taxation (CAS), the Executive Master's degrees International Asset Management, International Taxation (LL.M.), Corporate, Foundation and Trust Law (LL.M.) and within the Liechtenstein Tax Conference as well as the Liechtenstein Tax Forum in the form of lectures, exercises, case studies, seminars, sessions, master's laboratories and theses.

In the field of research several projects and thesis projects to the European influence on the taxation of internationally active companies of Liechtenstein, the fiscal relationship between the EU and third countries (Liechtenstein/Switzerland), the international taxation of Liechtenstein capital structures as well as the international taxation of financial instruments are in the focus of attention. The tax burden of individuals and legal entities in Liechtenstein, as well as the tax base and the tax distribution are quantified by a micro-simulation model. This model is intended to be completed by the transfer area for individuals and developed further to a dynamic model on the life cycle-oriented pension. Moreover a European tax law and tax competition system for the EU internal market is developed.

In the context of knowledge transfer projects, in addition to the Liechtenstein introducing legislation to the European Company (SE) and Cooperative Societies (SCE) especially the complete revision of the Liechtenstein Tax Act (SteG), including tax regulation (StV), the development of the Liechtenstein declaration dated 12 March 2009, as well as several models of and the conclusion of double taxation and tax information agreements are actively shaped. Numerous publications and lectures in German and English complete the offer in research, teaching and knowledge transfer.

Hochschule Liechtenstein