EXECUTIVE MASTER IN INTERNATIONAL TAXATION (LL.M.)

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1 EXECUTIVE MASTER IN INTERNATIONAL TAXATION (LL.M.) OF THE UNIVERSITY OF NEUCHÂTEL, SWITZERLAND THE LIECHTENSTEIN FOUNDATION IN SWISS TAX LAW 2011

2 COURSE CONTENT This seminar addresses the taxation of the Liechtenstein in Switzerland in all relevant crossborder contexts between Liechtenstein and Switzerland. The Liechtenstein is a reality in the financial centre of Switzerland for over a decade due to its economic significance and important role for high net worth individuals as an optimized tax planning instrument of private wealth management and estate planning. The Liechtenstein is often proposed by Swiss banks as an estate and tax planning instrument. However, Switzerland has not addressed the tax problems arising from foreign s systematically in its domestic tax law. The tax treatment of the Liechtenstein is not harmonized and may depend on cantonal practices. Therefore, it is surrounded by considerable controversy. BIOGRAPHY Lic. iur. Roland A. Pfister, EMBA (roland_pfister@gmx.ch) Roland A. Pfister studied law at the Universities of Neuchâtel and Granada. After the completion of his law degree, he worked for an international law firm in Belgium and a leading investment bank in Zurich, and then joined the tax department of one of the Big Four accounting firms in Switzerland. In 2008, Roland A. Pfister started his doctoral thesis in international tax law while working at the University Liechtenstein, where he teaches National and International Tax Law. During that time, he obtained additionally an Executive MBA in Wealth Management and was a visiting researcher at the Harvard Law School. In 2011, he started working as tax advisor of Tavernier Tschanz in Geneva. Further, he lectures for the International Tax Program (LL.M.) of the University of Neuchâtel, for the International Tax Program (LL.M.) of the Universidad Torcuato Di Tella in Buenos Aires, for the International Tax Program (LL.M.) at the Brazilian Institute of Tax Law (IBDT) and for the Society of Trust and Estate Practitioners (STEP). In the context of the OECD and the Italian Council of Ministers, he wrote the Swiss report for the IBFD on "Residence of Individuals under Tax Treaties and EC Law". His main areas of expertise include Swiss, Liechtenstein and international tax law for individuals and corporations as well as collective investment schemes, trusts and s.

3 REFERENCE LIST (not exhaustive) Bauer-Balmelli, Maja/Harbeke, Nils Olaf, 2009: Die Liechtensteinische Stiftung im Schweizer Steuerrecht, in: ZSIS BestCase N. 5H (2009), S Betschart, Philipp, 2009: Die Besteuerung der liechtensteinischen Familienstiftung dargestellt anhand der Zürcher Praxis, in: Beusch, Michael (Hrsg.): Entwicklungen im Steuerrecht 2009: Urteile Aktuelle Themen Hintergründe, Zürich/Basel/Bern: Schulthess, 2009, S Bloch, Konrad, 1951: Die Ansprüche der Begünstigten einer Familienstiftung nach schweizerischem Recht, in: SJZ 47 (1951), S Bloch, Konrad, 1957: Die Ungültigkeit von Familienstiftungen und ihre rechtlichen Folgen, in: SJZ 53 (1957), S Künzle, Hans Rainer, 2007: Familienstiftung Quo vadis?, in: Breitschmid, Peter/Portmann, Wolfgang/Rey, Heinz/Zobl, Dieter (Hrsg.): Grundfragen der juristischen Person, Festschrift für Hans Michael Riemer zum 65. Geburtstag, Bern: Stämpfli Verlag, 2007, S Landolf, Urs, 1987: Die Unternehmungsstiftung im schweizerischen Steuerrecht, Bern: Verlag Paul Haupt Bern, Hepberger, Rainer/Maute, Wolfgang, 2004: Die Besteuerung der liechtensteinischen Familienstiftung aus Sicht der Schweiz, in: STR (2004), S Limburg, Andreas C., 2001: Wann kann eine Stiftung schenken? Kritische Würdigung der Zürcher Verwaltungsgerichtspraxis, in: ST 75 (2001), S Mäusli-Allenspach, Peter, 1996: Steuerliche Überlegungen bei der Widmung von Vermögenswerten an ausländische Stiftungen, in: STR (1996), S Müller, Emil, 1931/32: Zur Besteuerung der Familienstiftung, in: SJZ 28 (1931/32), S Müller, Erik/Bösch, Werner, 2007: Liechtenstein, in: Richter, Andreas/Wachter, Thomas (Hrsg.): Handbuch des internationalen Stiftungsrechts, Baden-Baden/Basel/Wien: Zerb Verlag, Opel, Andrea, 2009: Familienstiftung und Trust Postulat für eine kohärente Besteuerung, in: ASA 78 (2009), S Opel, Andrea, 2009: Steuerliche Behandlung von Familienstiftungen, Stiftern und Begünstigten im nationalen und internationalen Verhältnissen, unter Einbezug des liechtensteinischen Stiftungsrechts, Basel: Helbing Liechtenhahn Verlag, Peter, Natalie, 2003: Die liechtensteinische Stiftung und der Trust im Schweizer Steuerrecht, in: IFF Forum für Steuerrecht (2003), S Reich, Markus/Simonek, Madeleine, 2004: Verwaltungsgericht des Kantons Zug, , A 2002/6 (StE 2004 B 52.7 Nr. 2) (ZG), in: AJP/PJA 13 (2004), S Schnitzer, Adolf. F., 1965: Trust und Stiftung (international), in: SJZ 61 (1965), S ; S Wenz, Martin/Knörzer, Patrick, 2009: Anhang: Steuerrecht, in: Schauer, Martin (Hrsg.): Kurzkommentar zum liechtensteinischen Stiftungsrecht, Basel: Helbing Lichtenhahn Verlag, 2009, S Wyssen, Hugo, 2005: Die Besteuerung des Stifters und der Begünstigten nach Zuger Praxis, in: Zuger Steuer Praxis (2005), S

4 INTRODUCTION Monday, Time Course content Professor/Lecturer Hours Room Introduction Objective Course contents and structure of the seminar The under Liechtenstein Law in a nutshell Definition, purpose and duration Formation and establishment of the Assets of the Foundation documents The founder and his rights Organisation of the Beneficiaries of the Transformation, termination, revocation Advantage of Liechtenstein and the Liechtenstein From a tax perspective From a civil perspective ( asset protection ) Transparent versus intransparent Relevant criteria for the difference in comparison with trust structures The ratio legis of the place of effective management in Switzerland in comparison to the place of effective management within the structure of the Liechtenstein Taxation of a transparent Liechtenstein in Switzerland Creation Ongoing taxation Distribution Liquidation Taxation of an intransparent Liechtenstein in Switzerland Creation Ongoing taxation Distribution Liquidation End of the lecture Liechtenstein in International Tax Law The application of DTC to the Liechtenstein The application of DTC to the founder The application of DTC to the beneficiary Various tax planning case studies Lic. iur. Roland A. Pfister, EMBA 4 -

5 CONTACT DETAILS Lic. iur. Roland A. Pfister, EMBA