Unternehmenssteuerrecht (LL.M.)
DIPLOMA Hochschule Hamburg · Hamburg, Germany
QS World University Ranking: N/A
Quick Overview
Apply Now📘 Program Overview
Im Wahlpflichtmodul Unternehmenssteuerrecht vertiefst du steuerrechtliche Themen im wirtschaftlichen Kontext innerhalb des Masterstudiums Wirtschaftsrecht (LL.M.). Inhalte umfassen unter anderem Umsatzsteuerrecht, Umwandlungssteuergesetz und Gewerbesteuer sowie Körperschaftssteuergesetz, Besteuerung international tätiger Unternehmen und die Besteuerung der Anteilseigner.
Das Masterstudium Wirtschaftsrecht mit internationalen Aspekten (LL.M.) ist als berufsbegleitendes Fernstudium ausgelegt. Du studierst in Teilzeit, belegst wählbare Spezialisierungs-Module und erzielst insgesamt einen Masterabschluss (Master of Laws, LL.M.).
🎯 Course & Curriculum
Course structure
- You build advanced understanding of international business law topics covered in the master’s core.
- You develop the legal-economic communication and case-based problem-solving skills used across the program.
- You specialise by choosing elective modules that shape your profile toward enterprise taxation and related economic law topics.
- Elective focus can include Unternehmenssteuerrecht, Unternehmenssicherung, and Vertragsgestaltung im internationalen Kontext (depending on your selection).
- You complete the Master Thesis and final assessment components required to finish the LL.M. program.
- You consolidate the skills needed for independent legal analysis and presentation for business-relevant questions.
Curriculum
The 120 ECTS curriculum is completed over five part-time semesters. It combines international and corporate business law, regulation, dispute resolution, company valuation, employment law and Legal English with two elective specialisations, including Unternehmenssteuerrecht, followed by the master's thesis and colloquium.
| Semester | No. of modules | Module / subject category | ECTS / CP | Semester total |
|---|---|---|---|---|
| Semester 1 | 3 modules | Rechtliche Rahmenbedingungen der Weltwirtschaft im Zeitalter digitaler Transformation | 12 | 24 ECTS |
| Staatliches Ordnungsrecht und Regulierung | 6 | |||
| Alternative Konfliktlösung mit internationalen Aspekten | 6 | |||
| Semester 2 | 3 modules | Rechtsformen im Europäischen Rechtsraum | 6 | 24 ECTS |
| Unternehmensbewertung und Bilanzierungsrichtlinien | 6 | |||
| Internationales Wettbewerbs- und Urheberrecht | 12 | |||
| Semester 3 | 2 modules | Arbeitsrecht | 12 | 24 ECTS |
| Legal English | 12 | |||
| Semester 4 | 2 elective modules | Unternehmenssteuerrecht | 12 | 24 ECTS |
| One additional elective: Unternehmenssicherung und -sanierung in Krise und Insolvenz, Vertragsgestaltung im internationalen Kontext, or Legal Tech: Künstliche Intelligenz, Internet of Things und Europäische Perspektive | 12 | |||
| Semester 5 | 1 final module | Master-Thesis und Kolloquium | 24 | 24 ECTS |
| Total | Compulsory modules, two elective specialisations, master's thesis and colloquium | 120 ECTS | ||
Career outcomes
- You qualify for business-law roles where you need to analyse and apply legal and tax-relevant issues in international business contexts.
- You gain job-ready expertise for responsibilities involving corporate decision-making, risk assessment, and contract- and regulation-related analysis.
- You develop practical competency in legal-economic topics through specialised elective modules, including Unternehmenssteuerrecht.
- Because the program is structured as a flexible part-time distance study with live online seminars, you can continue building work experience while studying.
Employability rate
Graduates of business law specialisations in Germany typically see an employability rate of around 85% and an unemployment rate of about 15%, reflecting steady demand for specialists who can support legal and tax-related decisions in companies.
Together, these figures suggest generally stable career prospects, especially for roles connected to compliance, contracts, and corporate tax advisory support.
✅ Entry Requirements
Academic qualification
| Requirement | Details |
|---|---|
| Recognised bachelor degree or equivalent from abroad | International applicants need a completed first degree that qualifies for a profession. You can be admitted with a completed bachelor or diploma examination, including a foreign degree that is at least equivalent in a related field with a standard study duration of at least six semesters, as stated by the university for the Master in Economic Law (LL.M.). |
| Basic legal foundation (private law and business law basics) | The university requires basic knowledge in civil law (law of obligations), property law, and commercial and company law. If you are missing parts of this knowledge, you may be able to complete missing knowledge through paid additional modules before or in parallel to the master’s program, as stated by the university. |
| Basic English knowledge | The Master program requires basic knowledge of English for admission. If your English level is not sufficient, the university states that missing knowledge can be made up via paid additional modules before or during the master’s program. |
Module matching by study area
| Study area | Match possible? | Conditions |
|---|---|---|
| Law | Direct match | The university requires basic knowledge in civil law, property law, and commercial/company law; applicants from related legal studies can typically align their prior coursework to these topics during admission review. |
| Business & Management | Conditional | Applicants with a degree from business or a related field may be considered if the foreign qualification is in a same or related field and is at least equivalent; the university may require additional paid modules to close missing legal knowledge. |
Language requirements
For admission to the Master’s program, international applicants must demonstrate basic knowledge of English. If you do not meet the required language level, you may be able to close gaps via additional modules before or during the master’s program (as stated by the university).
💶 Fees & Funding
| Item | Amount | Notes |
|---|---|---|
| Tuition | EUR 9810 / total program | Ratenmodell I: 30 monthly instalments of EUR 327. A separate one-time examination fee of EUR 985 applies. |
| Tuition | EUR 10374 / total program | Ratenmodell II: 42 monthly instalments of EUR 247. A separate one-time examination fee of EUR 985 applies. |
| Tuition | EUR 11178 / total program | Ratenmodell III: 54 monthly instalments of EUR 207. A separate one-time examination fee of EUR 985 applies. |
| Examination fee | EUR 985 / one time | One-time examination fee charged in addition to the selected tuition instalment plan. |
Proof of financial resources
To study in Germany, you typically need to prove that you can cover your living costs and tuition/fees. DIPLOMA may also ask applicants to provide financial documentation during the application or visa process; confirm the exact document format required for your case with the university and German immigration/embassy guidance.
- Proof of sufficient funds for living costs and study-related expenses (required for Germany visa processes, format depends on your application case)
- Any additional DIPLOMA-specific financial documentation requested during the application process (if applicable)
Important dates
Application window
| Milestone | October - Winter intake | April - Summer intake |
|---|---|---|
| Application portal opens | N/A | N/A |
| Application deadline (final submit) | N/A | N/A |
| Application deadline (EU students) | N/A | N/A |
| Application deadline (Non-EU students) | N/A | N/A |
| Recommended apply-by | N/A | N/A |
| Semester begins | October 01, 2026 | April 01, 2026 |
Pre-application & reviews
| Milestone | October - Winter intake | April - Summer intake |
|---|---|---|
| VPD request - recommended | N/A | N/A |
| VPD result expected | N/A | N/A |
| APS - recommended | N/A | N/A |
| Start eligibility check | N/A | N/A |
Document submission deadlines
| Milestone | October - Winter intake | April - Summer intake |
|---|---|---|
| Application submission deadline | N/A | N/A |
| Document submission deadline (EU students) | N/A | N/A |
| Document submission deadline (Non-EU students) | N/A | N/A |
| Language certificate deadline | N/A | N/A |
| Official transcripts deadline | N/A | N/A |
| Certified translations deadline | N/A | N/A |
| Postal / hard-copy documents deadline | N/A | N/A |
| Missing documents (if requested) | N/A | N/A |
📝 How to Apply
Confirm your eligibility with your foreign qualification
Check that your completed bachelor or diploma degree (including a foreign degree) is in the same or a related field and is at least equivalent, as described by the university. Also verify whether you have the required basic knowledge in civil law, property law, commercial law, and company law. If you are missing legal foundations or English knowledge, note that the university states you may be able to cover gaps via paid additional modules before or during the master.
Prepare your documents for the application
Gather your proof of qualification and academic records from your previous degree(s). Ensure the documents clearly show the degree type, study duration, and the relevant grading/transcript details needed for the university’s equivalence assessment. Keep your passport available in case it is requested during enrollment or for identification checks.
Submit your application online and follow the university’s review
Submit your application through the university’s official application channel for the Master in Economic Law (LL.M.). After receiving your documents, the university reviews eligibility and informs you about the next steps for admission decision and enrollment. If your application requires additional modules to close knowledge gaps, the university will direct you to the relevant next steps.
Complete onboarding and finalise study start arrangements
Once admitted, follow the university’s instructions to complete enrollment and any remaining administrative steps. Confirm your study start date and how you will participate (100% online with optional on-site examinations via a DIPLOMA examination center, as stated for the LL.M. program). Plan early for language and knowledge gap completion if additional modules are recommended for your admission.