Master of Science in Complementary Studies in Business Economics (Taxation )

Taxation is a complex matter, which the eponymous main subject aims to unravel and analyse. To this end, the main subject Taxation integrates a legal mindset with an understanding of business economics, places it in a dynamic perspective and against a topical background. After this specialist training you will be able to analyse complex tax issues - both at a national and an international level - in a correct academic and critical manner in order to arrive at durable solutions or answers. The evolutions in the field are monitored systematically so that you are able to formulate correct and well-founded tax advice. The professional field is therefore increasingly demanding; a demand this programme meets. A successful completion of the Master of Complementary Studies in Business Economics (Taxation) exempts graduates from the tax consultant entrance examination.

The study programme consists of a preparatory programme and a Master’s programme. Depending on your prior education, you will follow a preparatory programme of 27, 31 or 49 ECTS-credits, in which you will receive a thorough basic knowledge of (business) economics and law. Students with a background in legal studies mainly take up accounting, financial and business course units. Students with a background in economics will be confronted with legal course units (including company law, social law and contract law). Any other prior education will result in an curriculum containing a combination of these course units.

The Master’s programme contains 45 ECTS-credits worth of compulsory course units. You gain insight into the structure and system of Belgian, European, and international fiscal law. You will be able to analyse various tax-related issues critically, ranging from personal income tax and corporate income tax to VAT. You will learn to unravel fiscal procedure, including the tax declaration, tax disputes and collection of assessment. In addition, you become acquainted with the legal and professional standards for tax consultants, the fiscal powers of local and regional authorities, registration and inheritance taxes, the challenges of international and European fiscal law and the interpretation of Belgian and international accounting law. Topical themes are discussed in the course unit Tax Planning and Strategy, by means of which you learn to integrate the various tax branches and hold up your decisions against the tax strategy

The Master’s dissertation takes up the remaining 15 ECTS-credits, and consists of two parts: a seminar work on a current fiscal theme in which a research question is analysed in an academically correct and critical manner in order to arrive at a sustainable solution, and a practical tax game developed by Deloitte Tax Consultants. The tax game stimulates a creative and critical thinking pattern and immediately immerses you in tax consultancy practice, both at national (Belgian) and international level.

Future employers increasingly expect employees to be familiar with business economics concepts and relationships. They must be able to think and communicate economically within a complex, corporate social context. Your background in business economics is an important asset on the labour market, and often even a requirement. Whether you are a lawyer, psychologist or engineer, you function better in an organization if you understand how it works and understand its economic context. A solid knowledge of a company’s operation or organization is therefore necessary for every interested and ambitious young person. Choosing the main subject Taxation, offers career opportunities as a tax consultant, tax lawyer, tax lawyer, accountant, auditor, or management positions in the private or government sectors.