Program Overview

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Master of International Taxation Program

The Master of International Taxation program at the University of Hamburg is designed to provide students with theoretical and practical knowledge of international taxation. The program is offered by the International Tax Institute and has been available since 2001.

Program Overview

The program aims to qualify students for tasks related to entrepreneurial tax planning and the analysis of systems of international corporate taxation. The curriculum covers business, tax planning, tax law, and financial science issues in an integrated concept. The program is taught by renowned national and international speakers from practice and science, covering all topics of international tax law.

Duration and Structure

The Master of International Taxation program can be studied part-time (parallel to work) or full-time. The full-time variant lasts 2 semesters, while the part-time variant (parallel to work) lasts 3 semesters, including 2 semesters of attendance and a one-semester master's thesis. The program starts every winter semester.

Degree Awarded

Upon completion of the program, students are awarded the degree of Master of International Taxation (M.I.Tax).

Content

The program covers a range of topics, including:

• DBA (Double Taxation Agreements)
• EU tax law
• Unlimited and limited tax liability
• Methods for avoiding double taxation
• Taxation of entrepreneurial activities (e.g., permanent establishments, personal companies, corporations, intermediate companies)
• Taxation of supply and service traffic
• Taxation of non-entrepreneurial activities
• Tax systems of selected EU and non-EU countries
• Tax planning and case studies
• International taxation from a macroeconomic perspective

Course Structure

In the first three months of the program, students complete two basic modules and three tax-specific modules ("Entrepreneurial Activity," "Non-Entrepreneurial Activity," and "Taxation of Supply and Service Traffic"), as well as two modules on tax systems of other countries (EU and non-EU countries) and a module on tax planning with case studies. All modules are held in attendance phases on Fridays and Saturdays, each lasting eight hours, and are mandatory. Courses can be attended both in presence and digitally (synchronously).

Language of Instruction

The language of instruction is German and English.

Tuition Fees

The tuition fees for the program are 12,500 Euros, plus the semester contribution of the University of Hamburg.

Admission Requirements

To be admitted to the program, applicants must have:

• A completed law or economics degree or equivalent qualification from a national or international university or college of applied sciences
• If there is no university degree, admission is possible after an entrance examination or admission as a tax consultant
• Good German and English language skills
• Basic knowledge of German tax law
• Professional experience

Applicants must also submit a Zulassungsantrag (admission application) with their application documents.

Application Deadline

The application deadline is July 15th of each year.

Program Management

The program is led by:

• Studiendirektor: Prof. Dr. Gerrit Frotscher
• Studiengangsleiterin: Anna Mayer