The Master's programme Tax Law for Business Operations
Scientific directors: Prof. Dr. Christoph Gröpl; Prof. Dr. Heinrich Weber-Grellet
Tax law competencies for business practice
Professionals who have to deal with tax law in their jobs need to have very profound knowledge thereof. Qualifications in the increasing tax law-related requirements of the job market are therefore becoming more and more important.
The German-language Master's programme is aimed at professionals who are confronted with questions of tax law in their jobs and would like to expand their area of work. This includes people with sufficient relevant professional experience, with or without a first degree, who work in business administration and finance, as well as lawyers or legal practitioners in general.
The curriculum was conceptualised in consideration of the required content of the Specialist Lawyers' Regulations (“Fachanwaltsordnung”; specialist lawyers for tax law).
Objective and degree
The distance learning programme provides the participants with the opportunity to acquire knowledge and skills related to tax law on a scientific level which can be successfully applied to business processes in future careers. The course also emphasises specialist terminology, ways of thinking and methods.
Graduates are awarded a diploma from Saarland University, a certificate documenting conferment of the academic degree Master of Laws (LL.M.) as well as a German- and English-language Diploma Supplement.
The distance learning programme comprises ten compulsory elective and compulsory modules that focus on, for example
- General tax law and criminal tax law,
- Income tax, corporate tax and sales tax law,
- Tax balance sheet law,
- Inheritance tax and gift tax law.
Access with a first degree
The application is open to persons with a first degree from any discipline. In addition, evidence of a relevant professional experience of at least one year after the first degree must be provided. Further information can be found here.
Access without a first degree
Interested persons without a first degree have the opportunity to qualify for the programme by taking an aptitude test if they have sufficient relevant professional experience.
Schedule and organisation
The distance learning programme in Tax Law for Business Operations has a standard period of study of four semesters (part-time). Mandatory on-campus phases take place once or twice per semester over a (long) weekend in Kaiserslautern. The written module examinations are completed during mandatory on-campus phases.
The relevant legal scripts of the Alpmann Schmidt publishing house are made available once in printed form at no cost. A weekly commitment of around 20 hours is required to study the material, complete the mail-in assignments, take two examinations, write a term paper and complete the Master's thesis (amongst others).
At a glance
At the moment, the tuition fees are EUR 1,700 per semester as well as the social contribution of currently EUR 108 per semester. The one-time fee for the Master's thesis is EUR 500. The tuition fees do not include travel and accommodation expenses or meal allowances during the on-campus phases. Only the social contribution is charged in the first and second semester after the end of the standard period of study. Tuition fees are reduced to 30 percent of the original fee as of the third semester exceeding the standard period of study; this does not apply to the Master's thesis fee. The tuition fees are exempted from German VAT and may be tax-deductible if the legal requirements are fulfilled. An installment payment request is possible, further information can be found here.
Subject to change.
The aim of the aptitude test is to determine whether candidates with professional experience but no university degree have comparable skills and knowledge to candidates with a completed undergraduate degree. The application for admission to the aptitude test must be submitted to the Prüfungsamt (Office of Examination Affairs).
For more information on deadlines or requirements, please click here.
The distance learning programme's scientific directors are Prof. Dr. Christoph Gröpl (Saarland University) and Prof. Dr. Heinrich Weber-Grellet (Münster University). The distance learning programme Tax Law for Business Operations is offered in cooperation with the Faculty of Law at Saarland University as well as Alpmann Schmidt - Juristische Lehrgänge Verlagsgesellschaft mbH und Co. KG
The special theoretical knowledge required to achieve conferment of the title "specialist lawyer for tax law" in accordance with the respective applicable version of the Specialist Lawyers' Regulations (“Fachanwaltsordnung”) can be acquired in the programme. To this end, students must complete the elective module SR 0900A "International and European Tax Law". This module requires additional examinations and come at a one-time cost of EUR 150. The decision on recognition of the examinations is made by the responsible bar association. Students who do not have a license to practise law can also take the additional examinations (however, there will be no conferment of the title 'specialist lawyer' in this case).
Distance learning programmes are basically defined by the fact that students do not physically attend the institution of higher education, instead the institution of higher education comes to them. Both programme organisation and the didactically prepared learning materials are based on the concept of independent learning: the learners are supported in taking personal responsibility for their own learning process by a teaching-learning arrangement that consists of a combination of self-learning materials, on-campus phases and online-based interactions in the online campus. Each programme has an own virtual learning environment within the online campus that accompanies the students for the duration of their course. During the on-campus phases, the students have the opportunity to consolidate and substantiate the self-taught content in the context of practical classes and group work and to further discuss their acquired skills and knowledge in consideration of current issues.