- Education
- 2012
Certified German tax consultant (Chamber of Tax Consultants of Stuttgart)
- 2010
Postgraduate studies in taxation at the University of Münster, Germany. His Master’s thesis titled “EU-Zinsbesteuerung: Aktuelle Entwicklungen und Problemfelder” [EU Savings Taxation: Current Developments and Problem Areas] was published by Nomos (graduation in 2010)
- 2007
European Business School London
Study Abroad - 2004 — 2008
Degree: Diplom Kaufmann
Catholic University Eichstätt-Ingolstadt/ WFI, Business Administration
Main subjects: Tax, Controlling & Audit and Law - Career
- since 2020
Lecturer for the elective subject of "Blockchain and Distributed Ledger - Technology Insight and Use Cases" at the University of Applied Sciences of the Grisons, Switzerland
- since 2019
Lecturer for the Tax Aspects module of the Digital Legal Officer certificate programme at the University of Liechtenstein
- since 2018
Lecturer for the New Business Models module of the Executive Master of Laws (LL.M.) in Banking and Financial Market Law programme at the University of Liechtenstein
- since 2018
Lecturer for the Legal and Tax Aspects module of the Blockchain and FinTech certificate programme at the University of Liechtenstein
- since 2018
Lecturer for the MBA in Corporate Finance & Accounting programme at the University of Liechtenstein: Principles of the Taxation of International Companies
- since 2016
September 2016: founding of actus ag in Liechtenstein with focus on Liechtenstein tax law,cross-border tax planning, fintech & blockchain technology and IT-services
- 2013
Author of the 2013 IFA country report for the Principality of Liechtenstein titled “Exchange of Information and Cross-border Cooperation Between Tax Authorities”
- 2010 — 2016
Tax consultancy in Liechtenstein with a focus on German tax law, especially the taxation of income from investments as well as inheritance and gift tax law, and on Liechtenstein and international tax law
- 2008 — 2010
University of Liechtenstein: Working in the fields of education and advanced training, and involved in a project on international tax cooperation (“Internationale Steuerkooperation”). The project included compiling and analysing measures to create a comprehensive tax agreement network for Liechtenstein. Main focus: analysing and discussing Tax Information Exchange Agreements (TIEA) and Double Tax Treaties (DTT) as well as adjustments of the European Savings Tax Directive.
- 2004 — 2007
Student assistant at the Catholic University Eichstätt-Ingolstadt,WFI
- Memberships
- since 2019
Member of the IFA Liechtenstein executive board
- since 2012
Active member of the Chamber of Tax Consultants of Stuttgart, Germany
- Schedule for WS 23/24
Wenz, M., & Langer, M. (2009). Die Europäische Privatgesellschaft. Der Aufsichtsrat(10), 130.
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Langer, M. (2019). Das liechtensteinische Steuerrecht - Grundlagen und Regelungen inklusive Besteuerung von Blockchain- und FinTech-Unternehmen. Wiesbaden, Germany: Springer Gabler Wiesbaden.
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Wenz, M., Brielmaier, B., Busch, S., Langer, M., & Linn, A. (2012). National Report Liechtenstein. In M. Lang, P. Pistone, J. Schuch & C. Staringer (Eds.), The Impact of the OECD and UN Model Convention on Bilateral Tax Treaties (pp. 649-665). Cambridge: Cambridge University Press.
moreWenz, M., Linn, A., Brielmaier, B., & Langer, M. (2010). Tax Treaty Application: Cross-Border Administrative Issues (Including Exchange of Information, Collection of Taxes, Dispute Settlement and Legal Certainty in Tax Treaty Application). In M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Stork & M. Zagler (Eds.), Tax Treaties: Building Bridges between Law and Economics (pp. 547-578). Amsterdam: IBFD.
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Wenz, M., Linn, A., & Langer, M. (2010). International Tax Cooperation and Exchange of Information between the UK and Liechtenstein: Ways to protect the legitimate tax claims of other jurisdictions and to adress the needs of taxpayers and financial intermediaries. Presented at the Tax Law Workshop - Centre for Tax Law, University of Cambridge, Queens' College Cambridge, Cambridge, UK.
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