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Deutsch Who this LL.B. in Tax Law suits — and what you need to start
This programme fits if you want to build a career in German tax and accounting while staying in work. Typical profiles include: tax assistants or junior accountants seeking a first academic degree to progress towards advisory roles; career changers from finance operations or compliance who need structured legal-tax knowledge; apprentices in Germany (e.g. tax clerk training) who want to study alongside vocational learning via Campus+ or Digital Live. If you live outside Germany, the Digital Live format lets you follow lectures remotely; you still study German tax law in German.
Admission requirements
To enrol you need a recognised university entrance qualification and a current work or training context. In detail:
- University entrance: general or subject-restricted higher education entrance qualification (Abitur/Fachabitur) or an equivalent secondary-school diploma from abroad. International certificates are admitted if they are comparable; expect to provide official translations and, where applicable, recognition evidence.
- Admission without Abitur: possible with a completed vocational training plus at least three years of subsequent professional experience, or with an advanced vocational qualification (e.g. Meister, Fachwirt).
- Work/training status: you must be currently employed (full-time or part-time) or engaged in an apprenticeship, internship, traineeship or editorial traineeship (Volontariat). This is a core criterion for this part-time study format.
- Teaching language: German. If German is not your first language, you must demonstrate advanced proficiency suitable for university study (typically C1 level). The university defines accepted proofs. Commonly used in Germany are DSH, TestDaF or a Goethe-Zertifikat at an appropriate level.
- Start dates and modes: part-time over 7 semesters (180 ECTS) with intakes in March and September; choose Campus+ (selected German locations) or Digital Live (lectures streamed live).
Personal requirements
Success in this programme depends less on prior legal expertise and more on how you organise your everyday life. You need solid self-management, persistence with dense legal texts, and reliable weekly routines. As a rule of thumb, plan around 12–18 hours per week for live sessions, reading, case work and exam prep alongside your job or training. If you join from abroad, check time zones: teaching follows Central European Time, and stable internet plus a quiet study setup are essential. Because the programme is delivered in German, you should be comfortable reading statutes and commentaries, writing structured arguments and discussing cases in German. A realistic plan, employer buy-in for peak assessment phases, and the willingness to catch up promptly after absences are strong predictors of success in this part-time LL.B.
What will you study in the Tax Law (LL.B.) at FOM University of Applied Sciences for Economics and Management?
The programme is taught in German. You need advanced German language skills (around C1 CEFR) to follow lectures, complete exams and write your thesis. If your prior education was not in German, be prepared to evidence this proficiency with an accepted certificate.
You build a solid tax-law core from day one. Typical modules cover income tax, VAT/sales tax and corporate taxation. You also learn how to interpret and apply procedural tax law and work with the German Fiscal Code in real case scenarios.
Accounting and reporting form the second pillar. You work through financial accounting, bilancing and financial statements, and the interface between commercial law (HGB) and tax law. Annual-report analysis trains you to read, assess and explain the impact of tax decisions on company accounts.
A third strand connects law with business. You acquire foundations in business administration and management that tax professionals use daily, such as cost accounting and controlling. Legal skills courses sharpen argumentation, case resolution and drafting so you can advise clients with confidence.
Digital practice runs throughout. You learn how tax processes are being automated and how to use market-standard tools. A hands-on highlight is the DATEV certificate (“DATEV-Führerschein”), widely used in German tax firms, which documents your software competence for employers.
Elective/specialisation options allow you to replace selected modules with themes that match your interests, such as Digitalisation, Sustainability or Artificial Intelligence. This lets you profile your LL.B. for emerging areas in fiscal practice.
The programme awards 180 ECTS over 7 semesters (part-time). You complete a Bachelor thesis to demonstrate your ability to research, argue and solve applied tax-law problems. FOM is a Fachhochschule (university of applied sciences), so the curriculum is designed for working professionals and closely aligned with practice.
How does the Tax Law distance programme work?
You study part-time alongside a job or training over 7 semesters. FOM offers two delivery modes: Campus-Studium+ at selected centres across Germany and Digital Live-Studium with lectures streamed live from FOM Studios. The latter enables you to join fully online in real time from abroad.
Teaching language and certificates
The teaching language is German. All live sessions, materials and exams are in German. You should plan on C1-level proficiency to succeed. If you are an international applicant without German-medium schooling, be ready to document your level with a recognised language certificate.
Learning format and study materials
Digital Live-Studium means synchronous online lectures and seminars at fixed times, interactive classes, and access to FOM’s online campus and library. Campus-Studium+ combines on-site classes at centres such as Berlin, Hamburg, Cologne, Munich or Frankfurt with digital components. Expect structured self-study each week in addition to live teaching.
Exams and assessment from outside Germany
Assessments typically include written exams, case studies, presentations and project work. In the Digital Live format, many learning activities run online. Whether specific exams can be taken remotely or require attendance at an FOM centre in Germany depends on the module and current examination arrangements. A purely remote study path does not require a visa; in-person exams or block seminars in Germany would require you to plan short trips accordingly.
On-site sessions in Germany
Choosing Campus-Studium+ implies regular classroom sessions at your selected German centre. In Digital Live-Studium, teaching is online; optional block seminars are offered to deepen specific topics. If a module schedules an on-site assessment, you would attend an FOM location in Germany for that date.
Workload, time models and time zones
The programme runs part-time with fixed teaching slots. You can choose between day, evening and Saturday formats depending on location and intake. All live times follow German time (CET/CEST). Plan your week around several scheduled live sessions plus independent study to keep pace with the 7-semester track.
About Fernstudium and ZFU: “Fernstudium” is the German term for distance learning. University degree programmes like this LL.B. fall under higher education law and are not subject to ZFU approval. (ZFU is the German state authority that approves non-university distance-learning courses.)
What does the Tax Law (LL.B.) cost?
Tuition is €365 per month over 42 months, which totals €15,830 for the standard 7-semester duration. In addition, a one-time €500 examination fee is due at the end. There is no interest charged on the monthly instalments; fees are invoiced in euros.
Payments are spread evenly over the programme, which helps you budget alongside work. Recognised prior learning can reduce the number of modules you need to take, which may lower your overall cost. If you take an approved leave of absence (up to two semesters are possible), tuition is paused for that period.
From abroad, you pay in euros; your bank may apply currency conversion or transfer fees. Any optional travel to Germany for on-site activities should be budgeted separately.
What careers and recognition does the Tax Law (LL.B.) offer?
The degree carries 180 ECTS within the Bologna framework and is awarded by a state-recognised German university of applied sciences. The programme is re-accredited through 30 September 2030 under FOM’s system accreditation by the German Accreditation Council. In practice, that signals quality assurance recognised across the European Higher Education Area and supports international credential evaluation (e.g., via ENIC-NARIC services).
In Germany, the LL.B. in Tax Law is a strong route into tax and accounting roles. For those aiming at the German Steuerberater exam, the required period of post-degree professional practice is shortened to three years if you hold a relevant university degree, compared with eight years without one. Note: this LL.B. is not a German state law degree and does not qualify for admission to the bar.
Typical career paths include:
- Tax associate or consultant in tax advisory firms and Big Four practices
- In-house tax specialist in corporate tax departments
- Accounting and reporting roles focusing on HGB/tax alignment and compliance
- Assistant roles in audit with a tax focus, or positions in public finance administration
Graduates can progress to master’s programmes in tax, business law or accounting to deepen expertise or prepare for professional examinations.
Who is the Tax Law (LL.B.) right for – and who not?
This programme is designed for people who want a recognised German tax-law degree while working, and who can study in German in European time zones. The Digital Live option lets you participate from anywhere; Campus-Studium+ anchors you at a German location.
- You want to qualify for tax-focused roles in Germany and value a practice-oriented LL.B.
- You need a part-time format with evening/day/Saturday options and structured live teaching.
- You are comfortable studying and taking assessments in German at an advanced level.
- You prefer a curriculum aligned with German tax practice, including software skills such as DATEV.
There are also clear cases where this programme will not fit. Read these carefully before you apply from abroad.
- You do not have the German language skills required for degree-level study (courses, materials and exams are in German).
- You need a fully asynchronous, self-paced distance programme; this LL.B. uses fixed live sessions in German time (CET/CEST).
- You cannot travel to Germany at all if an individual module schedules an on-site exam or block seminar at an FOM centre.
- You aim to qualify as a lawyer/attorney via the German state law route; this LL.B. is not a first state examination and does not lead to bar admission.
Advisory Service
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