International and European Tax Law

The Master's in International and European Tax Law at Maastricht University offers an in-depth and comprehensive program designed for students who aspire to develop a specialized expertise in the complex field of tax law within an international and European context. This program provides a rigorous curriculum that combines legal theory, policy analysis, and practical skills to prepare graduates for a variety of careers in governmental agencies, international organizations, law firms, and multinational corporations.

Throughout the program, students explore a wide range of topics including European Union tax law, international double taxation, transfer pricing, anti-avoidance measures, and the legal frameworks underpinning tax treaties. Emphasis is placed on understanding the legal principles, policy considerations, and economic implications of tax regulations across different jurisdictions. The program also covers recent developments such as digital taxation, tax avoidance, and the sustainable approach to taxation, ensuring students are well-versed in current issues and debates within the field.

The program employs a multidisciplinary approach, integrating perspectives from law, economics, and public policy to foster critical thinking and analytical skills. Students engage with case law, legislative texts, and real-world challenges through a combination of lectures, seminars, workshops, and practical exercises. Maastricht University's international environment enhances the learning experience by providing diverse perspectives and fostering cross-cultural communication skills.

Students benefit from Maastricht University’s strong network of international partners and experts, gaining access to internships, conferences, and expert lectures. The program is designed for students holding a bachelor’s degree in law, economics, or related fields, and it often features opportunities for specialization through elective courses tailored to specific interests such as VAT law, transfer pricing, or corporate taxation.

Graduates of the Master's in International and European Tax Law will be equipped with a thorough understanding of the legal and economic aspects of international tax systems, enabling them to provide strategic advice, conduct legal analyses, and participate in policymaking processes. With a curriculum that balances academic rigor and practical relevance, this program prepares students for the dynamic and evolving landscape of international tax law, positioning them as experts capable of addressing the most pressing challenges in taxation today.

The Master’s in International and European Tax Law at Maastricht University offers a comprehensive and in-depth exploration of the complex legal frameworks governing taxation within the European Union and on the global stage. This programme is designed for students seeking advanced knowledge and skills to navigate the evolving landscape of international and European tax regulations, policies, and practices. Throughout the programme, students will delve into the fundamentals of tax law, including principles of income, corporate, and indirect taxation, as well as specific topics such as transfer pricing, tax treaties, and anti-abuse measures.

The curriculum emphasizes the legal aspects of tax planning, compliance, and dispute resolution, providing students with the analytical tools needed to advise multinational corporations, governmental agencies, and international organizations. They will examine case law from the European Court of Justice and other relevant jurisdictions, gaining insight into how legal decisions influence tax policy and practice across borders. Special attention is given to the European Union’s tax directives and regulations, including state aid and digital taxation, ensuring students are well-versed in current issues affecting European tax law.

Apart from core subjects, the programme offers specialized modules on topics such as tax avoidance and evasion, transparency and information exchange, and the impact of international organizations like the OECD and the IMF. Students will also explore the legal challenges posed by recent developments in tax law, including the digital economy and environmental taxation. Courses are delivered through a combination of lectures, case studies, seminars, and interactive workshops, fostering both theoretical understanding and practical skills.

The programme emphasizes research and critical thinking, encouraging students to analyze contemporary issues and propose innovative legal solutions. With a strong international focus, students benefit from the diverse backgrounds of their peers and faculty, creating a vibrant academic community. The Master’s in International and European Tax Law prepares graduates for careers in law firms, consultancy agencies, governmental bodies, and international organizations, where they will contribute to shaping and implementing effective, fair, and compliant tax policies. The programme also offers opportunities for internships and exchanges, giving students real-world experience and professional exposure.

Graduates of this programme will be equipped with a deep understanding of the legal principles underpinning European and international taxation, as well as the strategic insight necessary to address complex legal issues in a rapidly changing global environment. Whether aiming for a career as a tax advisor, legal consultant, or policy maker, MSc International and European Tax Law at Maastricht University provides the rigorous education needed to succeed in this dynamic field.

Admission requirements

Students without a bachelor in Tax Law or Fiscal Economics but with another bachelor's degree (e.g. economics, business administration and others) or law degree at a higher vocational education level have to do the entry test

Other requirements

1. aanvullend vak Substantive Tax Law
2. erkende verworven competenties (EVC’s) certified bachelor diploma
3. ingangstoets Students with other bachelor's degree (e.g. economics, business administration and others) or law degree at a higher vocational education level http://www.maastrichtuniversity.nl/web/Faculties/FL/TargetGroup/ProspectiveStudents/MastersProgrammes/InternationalAndEuropeanTaxLaw/Admissions/EntranceExam.htm
4. ingangstoets Students without a bachelor in Tax Law or Fiscal Economics but with another bachelor's degree (e.g. economics, business administration and others) or law degree at a higher vocational education level have to do the entry test

The financing of the International and European Tax Law Master’s program at Maastricht University typically involves a combination of sources designed to make higher education accessible and affordable for both domestic and international students. Tuition fees constitute the primary component of the funding structure, with the university setting different rates for EU/EEA students and non-EU/EEA students. For the academic year 2023-2024, the tuition fee for EU students was approximately €2,209 per year, whereas non-EU students paid around €16,000 annually. These fees cover instruction, access to university facilities, library resources, and student support services.

Additional funding options include scholarships and grants offered by Maastricht University, the Dutch government, and other external organizations. The university provides several merit-based scholarships, which may cover partial or full tuition costs, aimed at attracting talented students from around the world. Eligibility criteria for these scholarships often consider academic achievement, motivation, and, in some cases, financial need. Prospective students are encouraged to explore scholarship opportunities early in their application process, as competition can be intense, and application deadlines vary.

Students may also consider taking advantage of governmental student loan programs available in their home countries or through Dutch authorities, where applicable. These loans typically require repayment after graduation and are designed to help finance living expenses and tuition costs during the study period. The university also offers guidance on budget planning and financial aid options to ensure students can adequately prepare for their studies.

Apart from direct financial support, students are advised to explore part-time work opportunities during their studies, subject to visa and work permit regulations for international students. Maastricht University’s location in the Netherlands provides students with access to a vibrant job market, especially in legal, governmental, and consultancy sectors, which can help offset living expenses.

In summary, the financial structure of the International and European Tax Law program encompasses tuition fees, scholarships, governmental loans, and personal funding. The university strives to maintain transparent and accessible funding pathways to support prospective students financially. Students are encouraged to consult the university’s official website and financial aid office for detailed and up-to-date information regarding costs, available funding options, and application procedures.

The Master's programme in International and European Tax Law at Maastricht University offers a comprehensive and specialized education designed to equip students with in-depth knowledge of international and European tax systems. This programme is tailored for students who wish to pursue careers as tax advisers, legal advisors, or policymakers in the global and European context. The curriculum covers a wide range of topics, including the principles of taxation, EU tax law, transfer pricing, cross-border taxation, and tax treaties. Students gain critical insights into how international law interacts with national tax systems, enhancing their ability to address complex tax issues faced by multinational corporations and governments.

The programme emphasizes practical skills alongside theoretical knowledge, with case studies, simulations, and internships providing real-world experience. It also fosters analytical thinking and problem-solving abilities, preparing graduates for the dynamic challenges within the international tax landscape. Moreover, students have opportunities to attend lectures by leading experts, engage in research projects, and participate in international conferences, further enriching their academic experience. The programme's structure allows for specialization in areas such as EU direct taxes, indirect taxation, or transfer pricing, depending on student interests and career goals.

Maastricht University's international environment encourages multicultural collaboration and networking, vital for careers in global tax law. The programme is typically completed over one or two years, depending on whether students enroll full-time or part-time. Graduates of this programme are well-positioned to work in international organizations, governmental agencies, law firms, or multinational companies requiring expert knowledge of European and international tax regulations. With a curriculum rooted in European legal traditions and international standards, students leave equipped to navigate and influence the evolving landscape of global taxation.