Tax Law for Business Operations

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The "Tax Law for Business Operations" distance learning Master's degree (held in German)

Tax knowledge for Businessmen and Laywers

Professionals working in companies, as well as self-employed entrepreneurs and laywers, that deal with tax problems have to have excellent skills in the field of tax law. The new Master's degree program “Tax Law for Business Operations” enables the participants to cope with the rising requirements of the job market. It expands the already given qualifications of the students and their potential field of employment.


Target group

The two-year, accredited "Tax Law for Business Operations" distance learning Master's degree is aimed at graduates of nearly all disciplines. All applicants must demonstrate at least one year of relevant professional experience. There is also the possibility for undergraduates to take part in this program.

This course is held entirely in German.


Objective

The aim of the distance learning Master's degree, is to sharpen the knowledge and competences in the field of taxes for the daily work. It is planned that the course will conclude with the academic grade "Master of Laws" (LL.M.).This degree program together with additional exams should also enable to receive the job title “Fachanwalt für Steuerrecht”. The acceptance of this program depends on the local layer association.


Schedule and organization

The standard course duration for part-time, extra-occupational study, including examination time, is four terms. It is also possible to take a break during the course and then return to complete it. The lectures, exercises and seminars of the distance learning degree are provided in the form of written, self-explanatory study material. All or most of these materials can be received via an online learning platform.

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Partners

The distance learning degree "Tax Law for Business Operations" is carried out in cooperation with Saarland University and Alpmann & Schmidt juristische Lehrgänge Verlagsgesellschaft mbH.

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On campus events

A compulsory on campus event takes place in every term for all participants working towards the "Tax Law for Business Operations" distance learning degree. These events always take place on the weekend. Their goal is to reinforce the course contents, discuss questions on the study material and debate the practical implementation of the program content. Written examinations also form part of the on campus events.

There are additional exams for candidates for “Fachanwalt für Steuerrecht”, which take place directly after the normal on campus events for written exams. Furthermore, there is an additional on campus event (half a day) for writing an extra exam in the second semester. There is an additional examination fee of EUR 150 for these voluntary exams.


Program content

The "Tax Law for Business Practice" distance learning Master's degree encompasses 9 compulsory study modules.Additionally students have to pass one more module, where they can elect between two different subjects. Among other topics, these 10 modules cover the fields of income tax, cooperation tax, occupational tax,value added tax, consumption tax, law regarding fiscal offenses, customs law. You can find further information, for example on the curriculum and examination regulations, in the download area. This can be accessed at any time via the link in the download box at the top right of the navigation bar.


Modules

The degree course includes the following modules:

 

Modul    

Titel

SR 0100

Juristische Methoden und verfassungsrechtliche Vorgaben

SR 0200

<font face="Arial, sans-serif">Betriebswirtschaftliche Bezüge zum Steuerrecht</font>

SR 0300

Privatrechtliche Rahmenbedingungen

SR 0400

Einkommensteuerrecht

SR 0500

Allgemeines Steuerrecht 1

SR 0600

Allgemeines Steuerrecht 2

SR 0700

<font face="Arial, sans-serif">Körperschaftsteuerrecht (mit Steuerbilanzrecht) und Gewerbesteuerrecht</font>

SR 0800

<font face="Arial, sans-serif">Umsatzsteuerrecht und weitere Steuerarten, insbesondere Zoll- und Verbrauchsteuerrecht</font>

SR 1000

<font face="Arial, sans-serif">Steuerstrafrecht mit Steuerstrafverfahrensrecht</font>

Elective Modules

Modul

Titel

SR 0900A

Internationales und europäisches Steuerrecht

or

Modul  

Titel

SR 0900B

Umwandlungssteuerrecht

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Examinations for the Master degree

Records of achievement are required during the course. These take the form of send-in assignments, examinations, one home assignment and a Master's thesis. Once all assignments and examinations have been successfully completed and a Master's thesis submitted, the distance learning degree will be concluded with the academic title "Master of Laws" (LL.M.). Successful participants will then receive the following documents:

 

  • Certificate from the department of law and economics at Saarland University
  • Certificate on awarding of the academic title "Master of Laws" (LL.M.
  • Diploma supplement (DS) in German and English

 

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Important Information for „Fachanwalt für Steuerrecht“ candidates

This degree program should enable to receive the job title “FachanwaltfürSteuerrecht”.

Candidatesfor “Fachanwalt für Steuerrecht” haveto pass themodule SR 0900A „Internationales und europäisches Steuerrecht“. They have to take part in three additional examinations. Two ofthem take part directly after the examination for the Master degree and cover the same subject. One examination takes part at the end of the second semester and covers the content of this semester.

The formal acceptance of this program is depending on the local lawyer association and won’t be obtained by the DISC or its partners.

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Costs

The study fees for the distance learning Master's degree are EUR 1700 per term. From the 7th semester onwards, the study feesare decreased to 30%. Added to this is a social contribution of EUR 99 per term. The one-off fee for the Master's examination is EUR 500. These study fees cover all costs for teaching material, participation in the on campus events, term exams and all administration expenses. However, they do not include any travel, accommodation or meal costs for the on campus events. Starting from the third semester over the regular study time, a reduced fee of 30 % of the semester fee is levied. The fee for the master’s thesis is not affected. The study fees are not subject to German VAT and are tax-deductible.

There is an additional examination fee of EUR 150 for candidates for “FachanwaltfürSteuerrecht” which is due to the beginning of the first semester.

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Financial Aid

The state can support you in financing your studies with individual tax incentives. Based on your personal rate of taxation and your professional situation, you can for example offset the costs as professional or special expenses. Please get in touch with your local inland revenue office or tax advisor for more information on this. In certain circumstances, the German state can also support you in your professional further training with so-called training and qualification cheques (Bildungs- und Qualifizierungschecks). You can find information on this on the internet, for example at www.bildungspraemie.info.

Employers are often also willing to contribute to the costs of training for their workforce. And low-interest bank loans geared specifically to funding training courses and offered by the state and banks, such as the KfW Development Bank, represent another good option. However, financial support as per the rules of Germany's Social Security Code (SBG III) or Federal Training Assistance Act (BAföG) is unfortunately not possible.

We would be happy to speak with you about funding options, either on the telephone or in person.

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Application

You can apply for the "Tax Law for Business Oeprations" distance learning degree from April 1st to July 15th of the respective year. Courses start at the beginning of October. Applicationshttps://www.uni-saarland.de/master/studienangebot/aufbau/steuerrecht-unternehmenspraxis/bewerbung.html are completed at Saarland University. The documentation is also available for download and submission as a written application during this time.