LL.M. Taxation
International School of Management , Hamburg · Hamburg, Germany
QS World University Ranking: #501
Quick Overview
Apply Now📘 Program Overview
The LL.M. Taxation at the International School of Management (ISM) helps you build national and international tax law expertise, combining academic foundations with practical application through case-based learning.
The program is offered as 100% online study and is designed to support you with a structured study plan and preparation for relevant professional knowledge in taxation.
🎯 Course & Curriculum
Course structure
- Besteuerung natürlicher Personen with case-based learning (Fälle)
- Unternehmensbesteuerung I and Grundstücke im Steuerrecht I to build core concepts
- Wissenschaftliches Arbeiten to prepare for master-level academic work
- Fälle Abgabenordnung, Umsatzsteuer, Erbschaft- & Schenkungsteuer to apply tax law rules
- Korrespondenzen & Wechselwirkungen im Steuerrecht to connect tax law areas
- Unternehmensbesteuerung II for advanced corporate taxation topics
- Fälle Ertragsteuer for practice-oriented application of income taxation rules
- Wahlmodul to choose one electives option for individual focus
- Spezialthemen der Besteuerung for deeper advanced taxation topics
- Internationales Steuerrecht for cross-border tax concepts and rules
- Grundstücke im Steuerrecht II to extend real-estate taxation knowledge
- Fälle Bilanzsteuerrecht and a second Wahlmodul to strengthen case competence
- Master Thesis (Master-Thesis) with 30 ECTS credit points
- Besteuerung natürlicher Personen as part of the taxation focus leading into thesis work
- Intended to consolidate the program learning outcomes and complete the LL.M. degree
Curriculum
120 ECTS LL.M. Taxation in full-time study model, with compulsory modules, elective modules (Wahlmodule), and a Master Thesis.
| Semester | No. of modules | Module / subject category | ECTS / CP | Semester total |
|---|---|---|---|---|
| Semester 1 | Compulsory core modules | Besteuerung natürlicher Personen | 10 | 30 |
| Unternehmensbesteuerung I | 5 | |||
| Grundstücke im Steuerrecht I | 5 | |||
| Wissenschaftliches Arbeiten | 5 | |||
| Fälle Abgabenordnung, Umsatzsteuer, Erbschaft- & Schenkungsteuer | 5 | |||
| Semester 2 | Compulsory core modules and elective module | Korrespondenzen & Wechselwirkungen im Steuerrecht | 10 | 30 |
| Unternehmensbesteuerung II | 10 | |||
| Fälle Ertragsteuer | 5 | |||
| Wahlmodul 1 | 5 | |||
| Semester 3 | Compulsory core modules and elective module | Spezialthemen der Besteuerung | 10 | 30 |
| Internationales Steuerrecht | 5 | |||
| Grundstücke im Steuerrecht II | 5 | |||
| Fälle Bilanzsteuerrecht | 5 | |||
| Wahlmodul 2 | 5 | |||
| Semester 4 | Master Thesis | Master Thesis | 30 | 30 |
| Total | LL.M. Taxation compulsory modules, elective modules (Wahlmodule), and Master Thesis | 120 ECTS | ||
Career outcomes
- Strengthens your expertise for roles focused on national and international taxation, helping you move toward specialist or advisory responsibilities.
- Builds applied case competence across major tax topics, so you graduate with practical problem-solving skills used in professional tax work.
- Develops scientific working ability (Wissenschaftliches Arbeiten) to support independent analysis for tax consulting, compliance, and research-oriented tasks.
- Equips you to engage with corporate taxation, property taxation, and international tax issues that are relevant to employers and tax departments in Germany.
- Supports career progression by giving you a Master of Laws qualification (LL.M.) that signals advanced academic and professional readiness.
- Helps you differentiate yourself with structured elective choices (Wahlmodule) so you can align your studies with your target taxation direction.
Employability rate
For taxation-related LL.M.
graduates in Germany, employability is typically around 85% and unemployment around 15%, reflecting steady demand for specialists in tax advising and related professional functions.
Together, this points to a stable outlook where you can access reliable career opportunities in tax, compliance, and advisory pathways as you gain experience.
✅ Entry Requirements
Academic qualification
| Requirement | Details |
|---|---|
| Bachelor's degree (foreign qualifications) | Admission to the Master of Laws (LL.M.) requires a completed first academic degree equivalent to at least 180 ECTS points (for international applicants) or an equivalent degree from a university, university of applied sciences, or an officially recognized foreign higher education institution. For most distance-learning Master programmes, you must also demonstrate at least 30 ECTS in the business/economics area from your prior degree; for Master Taxation specifically, at least 50 ECTS in economics or law is required. |
Module matching by study area
| Study area | Match possible? | Conditions |
|---|---|---|
| Law | Direct match | Master Taxation admission rules specify that applicants must demonstrate at least 50 ECTS in economics or law from the previous degree (for international applicants). |
| Business & Management | Direct match | Master Taxation admission rules specify that applicants must demonstrate at least 50 ECTS in economics or law from the previous degree (for international applicants). |
Language requirements
For the LL.M. Taxation, the teaching language is German. International applicants who do not already meet the language requirement must provide proof of German proficiency at least at B2 level and may be required to submit English proof depending on the admission rules applied to their qualification history.
IELTS Academic
TOEFL iBT
💶 Fees & Funding
| Item | Amount | Notes |
|---|---|---|
| Tuition | EUR 0 / per year | ISM states the program tuition depends on the study-time model (Full-time or Part-time). For Full-time (4 semesters, 30 ECTS per semester), the total price is EUR 14,880 including two additional semesters and the Immatrikulationsgebühr is EUR 600. For Part-time (6 semesters, 20 ECTS per semester), the total price is EUR 15,720 including two additional semesters and the Immatrikulationsgebühr is EUR 600. The page does not publish an annual tuition rate. |
| Immatrikulationsgebühr | EUR 600 / one time | Enrollment fee (Immatrikulationsgebühr) shown on the ISM LL.M. Taxation tuition section: EUR 600. |
Proof of financial resources
Germany typically requires international students to prove sufficient funds for study and living costs before visa issuance. Prepare the financial evidence in the format requested by the German authorities/embassy and submit it as part of your overall study visa process plan.
- Proof of sufficient financial resources for study and living costs for Germany in the format required by the German visa process
- Any additional funding evidence you may have (for example, scholarship or sponsor documentation) if applicable
Important dates
Application window
| Milestone | October - Winter intake |
|---|---|
| Application portal opens | N/A |
| Application deadline (final submit) | N/A |
| Application deadline (EU students) | N/A |
| Application deadline (Non-EU students) | N/A |
| Recommended apply-by | N/A |
| Semester begins | October 01, 2026 |
Pre-application & reviews
| Milestone | October - Winter intake |
|---|---|
| VPD request - recommended | N/A |
| VPD result expected | N/A |
| APS - recommended | N/A |
| Start eligibility check | N/A |
Document submission deadlines
| Milestone | October - Winter intake |
|---|---|
| Application submission deadline | N/A |
| Document submission deadline (EU students) | N/A |
| Document submission deadline (Non-EU students) | N/A |
| Language certificate deadline | N/A |
| Official transcripts deadline | N/A |
| Certified translations deadline | N/A |
| Postal / hard-copy documents deadline | N/A |
| Missing documents (if requested) | N/A |
📝 How to Apply
Submit your application
Apply via ISM’s digital application form and submit the information about your academic and personal background. You should include the relevant documents and may be able to submit missing items later. Plan ahead because the admission process includes a review stage and an interview step.
Document review and subject consultation
After receiving your documents and certificates, ISM checks your academic qualifications and your formal eligibility to study. If you meet the requirements, you proceed to a short subject consultation. If you need to submit additional supporting papers, ensure they are provided in line with the university’s instructions.
Attend the personal selection interview
For the LL.M. Taxation, the selection process includes a personal online interview with a short presentation. The interview is used to learn more about your motivation and fit for the programme. Keep your study plan and relevant background ready to present during the session.
Receive admission and complete enrolment
After successful completion of the selection procedure, you receive admission including a study contract. By signing the study contract and submitting the required enrolment documents, you secure your study place. After enrolment, you get access to the programme content and start your distance-learning study.