5110675: C20 International Tax Planning of Individuals (UHNWI) with Wealth Structures

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Semester:SS 21
Type:Module
Language:English
ECTS-Credits:3.0
Scheduled in semester:2
Semester Hours per Week / Contact Hours:30.0 L / 22.5 h
Self-directed study time:67.5 h

Module coordination/Lecturers

Curricula

Master's degree programme in Finance (01.09.2020)

Description

  • Introduction to taxation of individuals and legal entities in selected jurisdictions: FL, AT, CH, DE
  • Application of Double Tax Treaties, Exchange of Information and Mandatory Disclosure Obligations
  • National and international taxation of Wealth Structures incl. their Settlors and Beneficiaries
  • International Tax Planning and Investment Hubs: CH, FL, HK, IRL, LU, SG
  • International Wealth Tax Management of UHNWI with Wealth Structures
  • Onboarding of Private Clients (UHNWI) with Wealth Structures: Input Statements by banks & trustees
  • Case studies on International Tax Planning of Private Clients (UHNWI) with Wealth Structures and Investments in Participations, Private Equity, Financial Instruments, Real Estate and Tangible Assets
  • CFA level III: Topics in Private Wealth Management

Learning Outcomes

After successful completion of this module, students

  • are familiar with tax features of several selected jurisdictions regarding individuals and legal entities;
  • 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 legal basis of asset investments and structures, including tax directives and tax agreements;
  • are familiar with practical implications of onboarding private clients with wealth structures
  • are familiar with the most common wealth structures used on international tax planning for private clients

Qualifications

Lectures Method

Interactive lecture with input statements from local banks, trustees and asset managers

Exam Modalities

see course(s) within the module