"Master of Science (M.Sc.) in Taxation"
- The Master's Programme in Taxation is accredited by ZEvA Hannover (Central Evaluation and Accreditation Agency).
- Programme Start Date: Winter Semester 2013/ 2014
- Language: German
- The standard period of study for this programme is two years (four semesters).
- New students are admitted every semester (both Summer (April) and Winter Semesters (October)).
- Every year, applications to start in the Winter Semester are accepted during the call for applications between 1 April and 15 May. Applications to start in the Summer Semester are accepted from 1 October to 15 November. Please use the online application which will be available during the call for application periods. Prospective applicants from abroad must also use the online application. If you have not completed a bachelor’s degree at the time of application, you must have obtained at least 150 credit points in a relevant course of study.
- The online application form as well information on the admissions procedure can be found on the right-hand column by clicking “Application and admission”. (English pages follow.)
The Master’s degree in Taxation aims to train specialists entering a wide variety of fields such as business, consulting, academic, politics, and public administration. This programme is geared for applicants interested in the institutional design of taxes, as well as those interested in micro and macro effects of tax policies.The main focus of the programme is taxation, with opportunities for learning about a diverse array of issues within this field. The coursework includes the legal foundations of corporate taxation and fiscal policy, as well as tax methods, and empirical and theoretical research.
Students in the Taxation will be distinguished from others in the Faculty of Business and Economics through their deep understanding of: institutions, methodology, business, and tax law. In contrast to other programmes in Business Administration such as Finance, Accounting, and Taxation, the M.Sc. in Taxation is based more heavily on economic micro- and macro-economic principles.
By distinguishing themselves as experts in taxation, our students will be highly marketable. The main target group of this degree programme are students who have a bachelor’s degree in Economics. Economists looking for opportunities to gain practical application in politics or business, as well as Business Administration students who are interested in fiscal policy are particularly well suited for this programme. A strong command of English language is also recommended.
The programme is divided into two main phases: coursework (first three semesters) and thesis composition (the last semester). The programme’s official model is based on a standard course of study of four semesters and 120 credits. The credits are composed of the following coursework:
- 1. Obligatory Electives (60 C): Obligatory Electives are divided into core modules, finance, corporate taxation, and law.
1.1 Obligatory Electives: Core Modules (minimum of 24 C)
1.2 Obligatory Electives: Finance (minimum of 12 C)
1.3 Obligatory Electives: Corporate Taxation (minimum of 12 C)
1.4 Specialization: Law (minimum of 6 C)
- 2. Business Administration (6 C)
- 3. Methodology (12 C)
- 4. Electives (12 C)
- 5. Master’s Thesis (30 C)
The following diagram provides a schematic overview of the structure of the degree program, as well as the recommended schedule and timeline for degree completion:
Graduates of the Master’s in Taxation programme can look forward to diverse career opportunities in business (particularly in tax departments), management consulting, associations, in the public sector, banking, and insurance. The M.Sc. programme also offers opportunities for which to continue academic studies as a doctoral student at universities in Germany and abroad. In addition, graduates can also gain the necessary skills to work for renowned research institutions.