|Bachelor's in Tax Law (university level)||directly admissible|
|Bachelor's in Fiscal Economics (university level)||directly admissible|
|Bachelor's in Aruban Law||directly admissible in case of successful completion of BA3 courses: “Arubaans belastingrecht” and “Fundamentals of International Taxation”|
|Other bachelor’s degree (e.g. economics, business administration and others) or law degree at a higher vocational education level||
Maastricht University Tax Spring Courses 1 and 2, or Maastricht University Course on Permanent Establishments (2016)
If a student without a bachelor’s degree in either Tax Law or Fiscal Economics wishes to be admitted to the Nederlandse Orde van Belastingadviseurs (NOB), then it is compulsory to take the regular Dutch language exam.
Note: a master's degree in fiscal economics alone (without a bachelor's degree in fiscal economics) is not sufficient to be directly admissible to the master's programme in tax law.
Language requirements for English-language master programmes
As English is the language of instruction in this study programme, it is essential that your English language skills are good enough for you to undertake intensive and challenging academic courses that are taught and examined in English. A minimum level corresponding to academic IELTS 6.5 (IELTS test: minimum score overall 6.5 & writing 6.5, or an overall score of minimum 7) is required for this study programme.
You automatically meet the language requirements for this study programme if one or more of the following conditions apply:
- you have completed a bachelor’s or master’s study programme at a research university in the Netherlands
- you have completed a bachelor’s or master’s study programme where the language of instruction is English
- you have obtained an International or European Baccalaureate, a US high school diploma or UK GCE A-levels
- you have completed a Dutch-taught programme at a university of applied sciences in the Netherlands (HBO) and are able to demonstrate sufficient proficiency in English, for example by English taught courses, internships or work experience in an English environment.
If none of these conditions apply, you can submit one of the following language test certificates (minimum scores between brackets):
- IELTS (minimum score overall 6.5 & writing 6.5, or an overall score of minimum 7)
- TOEFL Paper-based test (575)
- TOEFL Internet test (90)
- TOEIC listening and reading (720) and speaking and writing (310)
- Cambridge [Advanced (CAE) Grade C (scale 180-184), First Certificate in English (FCE) Grade A (scale 180-184), First Certificate in English (FCE) Grade B (scale 176-179)]
- or similar accredited certification
Please note that UM can reject your application or set additional requirements if there are reasonable doubts about your English language proficiency.
Students with a bachelor's degree in accounting, business, economics or law may qualify for an exemption of the admission exam, depending on the inclusion of sufficient tax law courses in their bachelor's. We advise all students to have taken a course in substantive tax law in their home countries.
An admission exam is only required if a candidate is not directly admissible. Candidates that followed and passed the spring, summer or winter tax courses of Maastricht University do not have to take an entrance exam.
For all relevant information about the entrance exam, please contact Mr. Gieljom Verhoeven as soon as possible. Entrance exams are online under supervised conditions in your own country.
Ault/Arnold, Comparative Income Taxation: A Structural Analysis, third edition, 2010, Aspen Publishers / Kluwer Law International, parts 2, 3 and 4
N. Foster, Foster on EU Law, Oxford University Press, latest edition
The entrance examination fee of € 50.00 is to be paid directly into account number 657618705 (ING Bank; BIC-code INGBNL2A; IBAN code NL05INGB 0657618705) of Maastricht University, PO Box 616, 6200 MD Maastricht. Please clearly state your name and the reference number 32030023N / 84000. The amount must be in our account one week prior the exam.
Registration entrance exam
To register for the entrance exam, please fill in this registration form and send it to us with the relevant documents by e-mail at admissions-law[at]maastrichtuniversity[dot]nl
or by post at:
Board of Admissions, Faculty of Law
PO Box 616
6200 MD Maastricht