The Master's programme Tax Law for Business Operations
Scientific directors: Prof. Dr. Christoph Gröpl; Prof. Dr. Heinrich Weber-Grellet
Tax law competencies for practitioners and lawyers
Professionals who have to deal with tax law in their jobs need to have very profound knowledge thereof. Therefore, qualifications that enable professionals to approach the topic with more confidence and reliability in a labour market that is increasingly reliant upon this area is becoming more and more important.
The German-language Master's programme is aimed at professionals who work in business and finances as well as at lawyers and legal experts 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 of the Master's programme 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.
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.
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 also 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.
At a glance
At the moment, the tuition fees are EUR 1,700 per semester as well as the social fee 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 fee 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.
Subject to change.
The Master's and Certificate programmes at the DISC are training programmes. The admission requirements are based on the following legal regulations:
- the Higher Education Act (Hochschulgesetz) of the respective federal state,
- the applicable examination regulations (Prüfungsordnung) at the time of enrolment,
- the enrolment regulations.
The specific admission requirements for Saarland University and this programme can be accessed here.
Professionally qualified persons without a university degree have the opportunity to take an aptitude test under certain requirements.
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 starts in the winter semester (October) of every year. Information on the application procedure and deadlines can be accessed 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).