Master in European and International Tax Law (LL.M.)
This highly-specialised LL.M. prepares graduates to become leaders in their respective areas of tax expertise – be that in a private law practice or accounting firm, in government administration, in the judiciary, or in academia.
Students will be prepared to master the general principles of tax law in order to be able to work with new or unfamiliar legal rules, and to successfully recognise issues arising in new taxing jurisdictions, in this ever-changing field.
Additionally, students will learn to make use of the extensive Luxembourg tax treaty network and gain first-hand exposure to real tax issues and the jurisprudence of the Court of Justice of the European Union. This programme puts a particular emphasis on the interaction of tax treaty law with domestic tax law, as well as the effects of primary and secondary EU law on domestic tax rules.
During the course, students work on several case studies under the supervision of leading tax law firms and participate in research projects organised by the ATOZ Chair for European and International Taxation.
5 reasons to specialise in European and International Tax Law at the University of Luxembourg:
Students will be prepared for employment opportunities in the legal tax and advisory sector, financial or law firms, national administrations, and European and international institutions. The LL.M. in European and International Tax Law also provides a springboard for further academic studies at PhD-level.
Structure of studies:
Students applying for the Master in European and International Tax Law can enter directly into the second year of the Master programme (M2) with the goal of obtaining an LL.M. degree. This requires the successful completion of four years of studies amounting to 240 ECTS, typically by having obtained a Master degree in law or equivalent studies including courses in European law and tax law. Students will be admitted upon decision of an admissions committee.
Applicants who have successfully completed three years of studies amounting to 180 ECTS (typically a Bachelor in Law or equivalent studies) are eligible to apply for the common first year of LL.M. studies at the University of Luxembourg (M1). It offers a variety of courses in European and international law from which students may choose in order to prepare for the specific requirements of the second year (M2).
Programme at a glance