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4708100: Wealth Structures and Taxation of Wealth Structures and Financial Instruments

Semester:SS 19
Type:Lecture
Scheduled in semester:2
Semester Hours per Week / Contact Hours:28.0 L / 21.0 h
Self-directed study time:69.0 h

Module coordination/Lecturers

Curricula

Master's degree programme in Finance (01.09.2015)

Description

Liechtenstein Foundation Law:

  • general information and basic principles
  • liability
  • formation
  • entrepreneurial responsibility
  • asset protection
  • philanthropy

Liechtenstein Trust Law:
  • historical background and basic principles
  • Hague Convention
  • formation
  • dualism of ownership
  • business enterprises
  • asset protection
  • philanthropy
  • International and Intertemporal Tax Management for Natural Persons: Goals and Instruments
  • National, International and European Taxation of Asset Structures: Development, Investment and Succession of Assets.
  • National, International and European Taxation of Financial Instruments: Development, Investment and Succession of Assets.

Learning Outcomes

After successful completion of this module, students

  • have at their disposal comprehensive knowledge regarding Liechtenstein Foundation and Trust Law
  • are familiar with how Liechtenstein foundations and trusts may be used for the purposes of wealth structuring
  • are familiar with the characteristics of the various legal entities and financial instruments as well as the national and international links to taxation of asset investments and structures;
  • understand the goals connected with international and intertemporal tax management for cross-border asset investments and structures for natural persons as well as the particular instruments employed for achieving goals within the framework of tax management;
  • have at their disposal comprehensive knowledge of national, international and European taxation regarding the development, investment and succession of assets and also with regard to asset investments and structures, including the Savings Tax Directive and the EU Savings Tax Agreement.

Qualifications

Lectures Method

Interactive lecture.

Literature

  • Schurr, A Comparative Introduction to the Trust in the Principality of Liechtenstein, in Heiss, Trusts in the Principality of Liechtenstein
  • Schurr, The Foundation Governance under Liechtenstein Foundation Law, in Prele, Developments in Foundation Law in Europe
  • Michielse, G. /David, C. (eds.) (1996). Tax Treatment of Financial Instruments – A Survey to France, Germany, the Netherlands and the United Kingdom. The Hague/London/Boston: Kluwer Law International.

Exam Modalities

Written examination (60 minutes)

Dates

DatumZeitRaum
19.02.201913:15 - 18:00H3
28.02.201913:15 - 17:15H4
14.03.201913:15 - 16:30H4
15.03.201913:15 - 17:15H4
21.03.201913:15 - 16:30H4
22.03.201913:15 - 14:45H4
28.03.201913:15 - 14:45H4

Exams

  • PWW-MA_Wealth Structures and Taxation of Wealth Structures and Financial Instruments (SS 19, bewertet)
  • PWW-MA_Wealth Structures and Taxation of Wealth Structures and Financial Instruments (Retake) (WS 19/20, in Planung)