The Master of Laws (LL.M.) in Taxation is a 100% online distance-learning programme designed for graduates seeking advanced expertise in German and international tax law. The programme combines legal theory with practical taxation knowledge and is specifically structured to support preparation for the German Tax Advisor Examination.

Students gain in-depth knowledge of corporate taxation, international taxation, property taxation, inheritance and gift tax, VAT, and tax procedural law through case studies, live seminars, and flexible online learning.

Key Reasons to Choose this Programme

• 100% online and location-independent
• Earn a Master of Laws (LL.M.)
• Designed to support preparation for the German Tax Advisor Examination
• Flexible full-time and part-time study options
• Start at any time during the year
• Live online seminars
• Practical case-based learning
• Personal study coaches and tutor support
• Online examinations included in tuition
• Accredited by AACSB, FIBAA, ZFU, and the German Accreditation Council.

Subjects / Programme Structure

Semester 1

• Taxation of Natural Persons (10 ECTS)
• Corporate Taxation I (5 ECTS)
• Real Estate Tax Law I (5 ECTS)
• Academic Research Methods (5 ECTS)
• Tax Procedure, VAT, Inheritance & Gift Tax Case Studies (5 ECTS)

Semester 2

• Correlations & Interactions in Tax Law (10 ECTS)
• Corporate Taxation II (10 ECTS)
• Income Tax Case Studies (5 ECTS)
• Elective Module 1 (5 ECTS)

Semester 3

• Advanced Topics in Taxation (10 ECTS)
• International Tax Law (5 ECTS)
• Real Estate Tax Law II (5 ECTS)
• Balance Sheet Tax Law Case Studies (5 ECTS)
• Elective Module 2 (5 ECTS)

Semester 4

• Master's Thesis (30 ECTS)

Disciplines / Specialisations Offered

Students develop expertise in:

• German Tax Law
• International Tax Law
• Corporate Taxation
• Personal Income Tax
• VAT (Value Added Tax)
• Inheritance & Gift Tax
• Property Taxation
• Tax Procedure Law
• Balance Sheet Taxation
• Corporate Finance & Tax
• Legal Research
• Tax Consulting

Programme Highlights

• 100% online distance learning
• German-language LL.M. degree
• Designed to support preparation for the German Tax Advisor Examination
• Live online seminars
• Practice-oriented case studies
• Individual study coaching
• Interactive exercises and mock exams
• Fully online examinations
• Study from anywhere
• Rolling admissions
• Two complimentary extension semesters
• Recognized among Germany's Top Distance Learning Universities 2026

Career Outcomes

Graduates are prepared for careers in taxation, law, accounting, and finance, including:

• Tax Consultant
• Tax Advisor (subject to professional licensing requirements)
• Corporate Tax Specialist
• International Tax Consultant
• Tax Compliance Manager
• Tax Manager
• Financial & Tax Consultant
• Corporate Legal Advisor
• VAT Specialist
• Transfer Pricing Analyst
• Audit & Tax Associate
• Finance and Tax Compliance Officer

Latest Updates / Special Requirements

• The LL.M. in Taxation offers rolling admissions, allowing students to begin at any time during the year.
• Students can choose between 4-semester full-time and 6-semester part-time study options, with two complimentary extension semesters included.
• The curriculum focuses on German and international tax law and is specifically aligned to support preparation for the German Tax Advisor Examination (Steuerberaterexamen).
• Students benefit from live online seminars, interactive case studies, practice exercises, flashcards, and mock examinations, with all examinations conducted online.
• The programme is taught entirely in German, so applicants should possess German language proficiency (typically B2 level or higher).
• ISM's online division has been recognized among Germany's Top Distance Learning Universities 2026, reflecting its quality in flexible higher education.