LL.M. - b-legal.ch

EXECUTIVE MASTER IN INTERNATIONAL TAXATION
(LL.M.)
OF THE UNIVERSITY OF NEUCHÂTEL, SWITZERLAND
THE LIECHTENSTEIN FOUNDATION
IN SWISS TAX LAW
2011
COURSE CONTENT
This seminar addresses the taxation of the Liechtenstein foundation in Switzerland in all relevant crossborder contexts between Liechtenstein and Switzerland. The Liechtenstein foundation 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 foundation is often proposed by Swiss banks as an estate and tax
planning instrument. However, Switzerland has not addressed the tax problems arising from foreign
foundations systematically in its domestic tax law. The tax treatment of the Liechtenstein foundation is
not harmonized and may depend on cantonal practices. Therefore, it is surrounded by considerable controversy.
BIOGRAPHY
 Lic. iur. Roland A. Pfister, EMBA ([email protected])
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 foundations.
INTERNATIONAL TAX PROGRAM (LL.M.) OF THE UNIVERSITY OF NEUCHÂTEL, SWITZERLAND
REFERENCE LIST (not exhaustive)
 Bauer-Balmelli, Maja/Harbeke, Nils Olaf, 2009: Die Liechtensteinische Stiftung im Schweizer Steuerrecht, in: ZSIS BestCase N. 5H (2009), S. 1-13.
 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. 121-129.
 Bloch, Konrad, 1951: Die Ansprüche der Begünstigten einer Familienstiftung nach schweizerischem
Recht, in: SJZ 47 (1951), S. 71-76.
 Bloch, Konrad, 1957: Die Ungültigkeit von Familienstiftungen und ihre rechtlichen Folgen, in: SJZ
53 (1957), S. 1-5.
 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. 173-192.
 Landolf, Urs, 1987: Die Unternehmungsstiftung im schweizerischen Steuerrecht, Bern: Verlag Paul
Haupt Bern, 1987.
 Hepberger, Rainer/Maute, Wolfgang, 2004: Die Besteuerung der liechtensteinischen Familienstiftung aus Sicht der Schweiz, in: STR (2004), S. 586-603.
 Limburg, Andreas C., 2001: Wann kann eine Stiftung schenken? Kritische Würdigung der Zürcher
Verwaltungsgerichtspraxis, in: ST 75 (2001), S. 997-999.
 Mäusli-Allenspach, Peter, 1996: Steuerliche Überlegungen bei der Widmung von Vermögenswerten
an ausländische Stiftungen, in: STR (1996), S. 115-127.
 Müller, Emil, 1931/32: Zur Besteuerung der Familienstiftung, in: SJZ 28 (1931/32), S. 179-182.
 Müller, Erik/Bösch, Werner, 2007: Liechtenstein, in: Richter, Andreas/Wachter, Thomas (Hrsg.):
Handbuch des internationalen Stiftungsrechts, Baden-Baden/Basel/Wien: Zerb Verlag, 2007.
 Opel, Andrea, 2009: Familienstiftung und Trust – Postulat für eine kohärente Besteuerung, in: ASA
78 (2009), S. 265-288.
 Opel, Andrea, 2009: Steuerliche Behandlung von Familienstiftungen, Stiftern und Begünstigten – im
nationalen und internationalen Verhältnissen, unter Einbezug des liechtensteinischen Stiftungsrechts, Basel: Helbing Liechtenhahn Verlag, 2009.
 Peter, Natalie, 2003: Die liechtensteinische Stiftung und der Trust im Schweizer Steuerrecht, in: IFF
Forum für Steuerrecht (2003), S. 163-175.
 Reich, Markus/Simonek, Madeleine, 2004: Verwaltungsgericht des Kantons Zug, 12.3.2003, A
2002/6 (StE 2004 B 52.7 Nr. 2) (ZG), in: AJP/PJA 13 (2004), S. 995-1001.
 Schnitzer, Adolf. F., 1965: Trust und Stiftung (international), in: SJZ 61 (1965), S. 197-201; S. 213219.
 Wenz, Martin/Knörzer, Patrick, 2009: Anhang: Steuerrecht, in: Schauer, Martin (Hrsg.): Kurzkommentar zum liechtensteinischen Stiftungsrecht, Basel: Helbing Lichtenhahn Verlag, 2009, S. 251280.
 Wyssen, Hugo, 2005: Die Besteuerung des Stifters und der Begünstigten nach Zuger Praxis, in:
Zuger Steuer Praxis (2005), S. 39-44.
INTERNATIONAL TAX PROGRAM (LL.M.) OF THE UNIVERSITY OF NEUCHÂTEL, SWITZERLAND
INTRODUCTION
Monday, 05.12.2011
Time
Course content
08.30
Introduction

Objective

Course contents and structure of the seminar

The foundation under Liechtenstein Law – in a nutshell

Definition, purpose and duration

Formation and establishment of the foundation

Assets of the foundation

Foundation documents

The founder and his rights

Organisation of the foundation

Beneficiaries of the foundation




From a tax perspective
12.00
Lic. iur. Roland A. Pfister,
EMBA
4
-

From a civil perspective (“asset protection”)
Transparent versus intransparent foundation
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
foundation

Taxation of a transparent Liechtenstein foundation in
Switzerland

Room
Transformation, termination, revocation


Hours
Advantage of Liechtenstein and the Liechtenstein
foundation


Professor/Lecturer

Creation

Ongoing taxation

Distribution

Liquidation
Taxation of an intransparent Liechtenstein foundation
in Switzerland

Creation

Ongoing taxation

Distribution

Liquidation
Liechtenstein foundation in International Tax Law

The application of DTC to the Liechtenstein
foundation

The application of DTC to the founder

The application of DTC to the beneficiary
Various tax planning case studies
End of the lecture
INTERNATIONAL TAX PROGRAM (LL.M.) OF THE UNIVERSITY OF NEUCHÂTEL, SWITZERLAND
CONTACT DETAILS
Lic. iur. Roland A. Pfister, EMBA
[email protected]
INTERNATIONAL TAX PROGRAM (LL.M.) OF THE UNIVERSITY OF NEUCHÂTEL, SWITZERLAND