Master en droit financier européen et international - LL.M (académique)

Second year (semesters 3 & 4) : Specialisation European and International Tax Law

To be admitted to the European and International Tax Law specialisation , students must have a basic knowledge of tax law. As a basic understanding of Luxembourgish tax law is necessary to successfully follow this specialisation, students from outside Luxembourg will have the opportunity to take a crash course in Luxembourgish tax law the week before the first semester of the specialisation starts.

The objective in this specialisation is to prepare the 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 judicial system, or in academia. Moreover, as the abilities to cope with ever-changing legislation and to successfully recognize issues arising in new taxing jurisdictions are vital in the field of tax law, the specialisation is designed to allow successful students to master the general principles of tax law and thereafter easily and efficiently work with new or unfamiliar legal rules.

The specialisation 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 their studies, the students will work on several case studies under the supervision of local tax law firms. They will learn how to make use of the extensive Luxembourg tax treaty network and gain a first-hand understanding of the jurisprudence of the European Court of Justice located here in Luxembourg.  In addition, to ensure our students’ exposure to real tax issues, rather than just theoretical tax questions, the students will be required to participate in research projects organized by the ATOZ Chair for European and International Taxation,

The courses are given by leading practitioners and academics from Luxembourg and other European countries. This specialisation also benefits from the extraordinary support of the national and international tax law firms located in Luxembourg, all of which are anxious to have the opportunity to encounter well-qualified and well-trained graduates

This specialisation is for full-time students only. Part-time studies are not possible.