Admission requirements
On this page, you will find important details of the application process (such as deadlines, admission requirements, required documents and application assessment) for the master's programme in International and European Tax Law for the academic year 2026-2027.
For information on the current year, see the admission requirements for the academic year 2025-2026.
Application deadlines
The master’s programme in International and European Tax Law starts in September.
The deadlines below are applicable for applicants who want to start their studies in September 2026.
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| Date | What you need to know about this date |
|---|---|
| As soon as possible after 1 October 2025 | Apply via Studielink* (open for applications for the academic year 2026-2027 from 1 October) |
| 1 May 2026, 23:59 CET | Deadline for completing the entire application process if you have a non-EU/EEA nationality (in most cases, you will need a visa and/or residence permit) |
| 1 June 2026, 23:59 CET | Deadline for completing the entire application process if you have an EU/EEA or Switzerland nationality |
| 1 August 2026 | Strongly recommended deadline for paying the tuition fee |
| 31 August 2026, 23:59 CET | Deadline for completing all tasks in the MyApplication portal** If you need a visa or residence permit, you must complete most tasks by an earlier date. |
*Studielink is the national registration system for higher education,
**The MyApplication portal is Maastricht University's application and enrolment platform.
Are you a non-EU/EEA nationality requiring a visa/residence permit for study?
Please note that Maastricht University can only formally apply for your visa/residence permit if you have met all admission and enrolment requirements.
This means you have to have completed all admission and enrolment tasks in the MyApplication portal (except the ‘visa/residence permit’-task and the ‘send certified copy of diploma’-task) before we can send your application to the IND (Dutch Immigration and Naturalization Service).
We have to send the application to the IND before 1 July if you are starting your studies in September. Please note: a few pre-master and master programmes offer a start in February. If you’re study programme offers a start in February and you want to start your studies in February, we have to send the application to the IND before 1 December. You can find out if your study programme offers a start in February on the admission requirements web page of that programme (pre-master’s, master’s).
Therefore, we strongly recommend that you reconsider applying for this study programme if you are not sure that you will meet the following requirements before 1 July/1 December (if applicable in your situation):
- Having remedied all subject and/or language deficiencies (if applicable) ·
- Having qualified for admission to your study programme, including being selected (if applicable to your study programme) AND
- Having paid the tuition fee for your study programme
General requirements: previous education
The admission requirements for the academic year 2026-2027 for the master’s programme in International and European Tax Law depend on your previous education.
In principle, you qualify for admission if one of the following situations applies to you:
| Bachelor's/Master's degree | Qualification | Additional Requirement |
|---|---|---|
| Bachelor of Laws Fiscaal Recht from Maastricht University | You qualify for admission if you meet the language requirement | Check below for English requirement |
| Bachelor of Laws European Law School from Maastricht University | You qualify for admission if you meet the additional requirements | - Completion of the courses 'Concepts of Income and Business Taxation' (TAX3009) and 'International and European Tax and Customs Law' (TAX3013) - Check below for English requirement |
| Pre-master Fiscaal Recht from Maastricht University* | You qualify for admission if you meet the language requirement | Check below for English requirement |
| Academic Bachelor/Master in Tax Law/Fiscal Economics from another Dutch university | You qualify for admission if you meet the language requirement | Check below for English requirement |
| Academic Bachelor/Master in Tax Law/Fiscal Economics from a non-Dutch (research) university | You will be assessed by the Board of Admissions | - Degree is comparable in level with the Dutch Degree - Check below for English requirement |
| Other academic bachelor's/master programmes from a (research) university | You will be assessed by the Board of Admissions | - Degree is comparable in level with the Dutch Degree - Minimum of 12 EC in tax law courses, including income and corporate taxation** - Check below for English requirement |
| Other academic bachelor's/master programmes + membership of recognised institution of tax professionals | You will be accessed by the Board of Admissions | - Degree is comparable in level with the Dutch Degree - Successfully passed (as part of the membership) courses or exams in tax law, including income and corporate taxation, equivalent to 12 EC** - Check below for English requirement |
| Pre-master Fiscaal Recht from another Dutch university | You will be assessed by the Board of Admissions | Check below for English requirement |
| Other bachelor's/master's programmes with knowledge in the field of tax law, including income tax and corporate income tax | You will be assessed by the Board of Admissions | Check below for English requirement |
* Pre-master Fiscaal Recht in combination with an English master's degree does not qualify for 'civiel effect'
** The minimum mentioned EC are mandatory and need to be completed before the start of the master's programme. These courses or exams must have included income and corporate taxation. 12 credits (EC) are equivalent to a study load of approximately 336 hours (lectures and self-study). A thesis, essay or internship does not count towards the required tax courses and credits, neither does practical (work) experience.
In case your University does not work with European Credits, we ask you to translate the number of obtained credits into the ECTS system (1 EC = 28 hours study load).
Note: The courses or exams that you took should have offered you the required fundamental (academic) knowledge in tax law to build upon during the master’s programme.
Are you unsure whether you qualify for admission? Then we recommend that you apply via Studielink and complete your tasks in the MyApplication portal, so that the Board of Admissions can assess your application.
You can provide us with information and proof that you meet the requirements by filling in the ‘Tax law credits’ form provided in the task ‘Upload motivation letter and tax law credits form’ in the MyApplication portal.
Important: The above provides only an indication of whether you qualify for admission and is not a guarantee.
Pre-master’s programme in Fiscaal Recht
Do you want to enter the master’s programme in International and European Tax Law, do you have a Dutch background and does your bachelor’s degree not qualify you for admission? Then you can apply for the Dutch pre-master’s programme in Fiscaal Recht. This is a preparatory programme for students with a university of applied sciences (HBO) or research university bachelor's degree who want to pursue the master's programme in International and European Tax Law or Fiscaal Recht at the UM Faculty of Law but do not qualify for admission to these tax law programmes.
Pre-master’s programme in Fiscaal Recht
Do you want to enter the master’s programme in International and European Tax Law, do you have a Dutch background and does your bachelor’s degree not qualify you for admission? Then you can apply for the Dutch pre-master’s programme in Fiscaal Recht. This is a preparatory programme for students with a university of applied sciences (HBO) or research university bachelor's degree who want to pursue the master's programme in International and European Tax Law or Fiscaal Recht at the UM Faculty of Law but do not qualify for admission to these tax law programmes.
More information regarding civiel effect and NOB
In the Netherlands, it is important to distinguish between civiel effect - whether you are eligible for admission to the bar in the Netherlands - and whether you are eligible for membership in professional organisations like the Dutch Association of Tax Advisers/ Nederlandse Orde van Belastingadviseurs (NOB) or similar organisations. The larger Dutch tax consultancy firms in particular ask tax specialists to become members of the NOB. In contrast, civiel effect is not a requirement for working as a tax advisor in the Netherlands.
To become a member of the NOB, you must have obtained at least 52 credits for courses relating to tax law, out of which at least 30 credits must have been obtained during your master’s studies. The master’s programme International and European Tax Law brings at least 42 credits for tax-related courses. If you have completed a bachelor’s degree in Fiscaal Recht or Fiscal Economics at Maastricht University, you will meet the requirements for NOB membership upon graduation. The international orientation of the programme will therefore not hamper your ability to pursue a career in the Netherlands.
If you have an international background, you might have to follow (part of) an English compensatory programme, depending on your work experience and previous education. The NOB offers three compensatory programmes in English: customs, tax technology, and transfer pricing. You can also consult the website of the NOB for more information about the English compensatory programmes.
Is civiel effect and/or NOB membership important for you? If so, please be advised that even if you qualify for direct admission to the master’s programme in International and European Tax Law, this does not mean that you qualify for civiel effect and/or NOB membership after graduating from the programme. Rather, whether you qualify for one or both of these depends on your previous education. You can find some combinations in the overview below (please note that requirements for NOB membership may be subject to change):
| Civiel effect (the graduate should be eligible for admission to the bar in the Netherlands) | NOB (the graduate should be able to join the Dutch Association of Tax Advisers) | |
|---|---|---|
| Bachelor’s degree Fiscaal Recht at UM + master’s degree IETL (all specialisations) | yes | yes |
| Bachelor’s degree European Law School at UM with at least 12 ECTS of tax law courses + master’s degree IETL (all specialisations) | no* | yes, but you may be required to complete an English compensatory programme offered by NOB |
| Bachelor’s degree Rechtsgeleerdheid at UM with at least 12 ECTS of tax law courses + master’s degree IETL (all specialisations) | yes | yes |
| Dutch pre-master Fiscaal Recht at UM + master’s degree IETL (all specialisations) | no* | yes |
| Academic Dutch or non-Dutch bachelor's degree with at least 12 ECTS of tax law courses + master’s degree IETL (all specialisations) | no* | yes, but you may be required to complete an English compensatory programme offered by NOB |
*) Unless the graduate possesses an (additional) bachelor’s degree in Rechtsgeleerdheid at UM.
Additional requirements
English language requirements for this master's programme
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.
There are several ways to proof your English proficiency:
- You hold a bachelor’s or master’s degree in which English was the sole language of instruction.
- During your bachelor’s or master’s degree, you successfully completed English-taught courses. The Board of Admissions will decide if the number of English-taught courses you completed is sufficient.
- With language test certificates (not older than two years):
- Academic IELTS: minimum overall score 6.5 and writing 6.5, or minimum overall score 7
- TOEFL iBT: minimum overall score 90 and writing 25, or minimum overall score 100
- TOEIC listening and reading: 720; speaking and writing: 310
- Cambridge Advanced C1: Grade C (scale 180-184); First: Grade A (scale 180-184)
- TOEFL Paper-delivered Test: Reading: 20-30; Listening: 20-30; Writing: 20-30 (We recommend taking one of the other tests listed above, as speaking skills are not assessed in this TOEFL test)
Applicants whose diploma is based on a non-EU-EEA curriculum (handling fee)
Applicants for this study programme whose diploma is based on a non-EU/EEA curriculum are required to pay a handling fee. This applies even if the educational institution is located within the EU/EEA, as the fee is based on the curriculum, not the location of the institution. More information on this handling fee and how to arrange this payment can be found on the handling fee page.
Documents required for application process
During the application process for this study programme, you will need to complete a number of tasks for which you will often have to upload documents. The list below gives you an insight into what documents you will (and might) need to prepare.
Please note: All documents must be in Dutch, English or German.
Required documents for all applicants to this study programme
- A recent portrait photo*
This picture must satisfy certain requirements. You can find these requirements in the task description 'Upload portrait photo' in the MyApplication portal.
- A copy of your valid passport or your EU/EEA identity card**
Make a copy of the page with your personal details. Save this copy as ‘passport copy’ and not as ‘passport picture’.
- A copy of your most recent grades transcript AND/OR a copy of your diploma if you have obtained it
If you have not graduated yet, you can upload your official grades transcript from your bachelor's programme.
- Letter of motivation
All candidates must write a well-prepared and structured letter of motivation for this master’s programme. The letter should explain your motivation for choosing this specific master’s programme. It should also include an overview of what you intend to learn and how this programme fits into your future professional plans. The letter must be dated and addressed to the Board of Admissions of the Faculty of Law.
This is not required if you are a European Law School bachelor’s student at Maastricht University.
- Tax law credits-form and any required additional information related to proving your tax law credits (such as a course syllabus or exam information)
The form is available under the task ‘Upload motivation letter and tax law credits form’ in the MyApplication portal.
Note: Clarification of Knowledge Requirements:
If your application for admission is based on membership in professional tax associations, please provide an official statement certifying the knowledge tested. We will verify whether income and corporate taxation were part of the exam or coursework you completed to obtain or maintain membership.
This is not required if you are a European Law School bachelor’s student at Maastricht University, unless you do not complete the courses TAX3009 & TAX3013.
* For current UM students it is not necessary to upload a recent portrait picture in the MyApplication portal.
**For current UM students it is not necessary to upload this document in the MyApplication portal unless your passport will not be valid on 1 September 2026. In that case, a specific task to upload a copy of your passport will appear in the MyApplication portal.
Documents that may be required depending on your (academic) background
- Documents that demonstrate your proficiency in English
Check the language requirements under ‘English language requirements for this master’s programme’ on this webpage to find out which documents you can use to prove your proficiency.
If English was the sole language of instruction for your bachelor’s or master’s degree, please upload a grades transcript, diploma supplement or statement from your university mentioning the language of instruction.
If you completed English-taught courses (content courses, not language courses), please highlight them on your grades transcript.
This is not required if you are a European Law School bachelor’s student at Maastricht University.
- Permission for document verification form (if applicable)
If your diploma is not verified by DUO (Dienst Uitvoering Onderwijs, the Dutch government agency responsible for education-related matters), you will need to upload the form ‘Permission for document verification’ in the MyApplication portal. This form allows Maastricht University to verify your diploma, grades transcript or other required documents directly with the issuing institution or relevant qualification registry.
How we assess your application
For this master's programme selection takes place on the basis of your quality and suitability. For this, your motivation and your academic experience, in particular in the area of tax law, are important.
Note: Only complete applications will be assessed. We therefore recommend that you adhere to the deadlines provided in the table under ‘Application deadlines’ on this page. We strive to assess your application and communicate the result to you within three to four weeks.