More about EFS

Post-Master EU Tax Law (in English)

EFS is the only institute to offer a post-master in EU tax law in English.

Key benefits

  • High-quality training
  • Twenty half-days online sessions
  • Bridge between theory and Practice
  • Interactive (25 participants)
  • Specialized teachers
  • International networking

The Post-Master EU Tax Law is a general and broad course that provides a complete overview of all regulations and case law in the field of EU tax law and is intended for those who live and work within or outside the EU, who do not primarily work in tax practice but who do regularly come into contact with EU tax law.

The Post-Master EU Tax Law is intended for anyone who does not primarily work in tax practice but who regularly deals with tax issues in the field of EU tax law. The training focuses on the rules in the field of direct taxes such as income and corporate tax, as well as in the field of indirect taxes such as VAT, excises and import duties.

Programme Post-Master EU Tax Law 2025-2026

DAY 1: 11 September 2025

13.00 – 17.00 Introduction to EU and EU Law 1

DAY 2: 18 September 2025

13.00 – 17.00 Introduction to EU and EU Law 2

DAY 3: 25 September 2025

13.00 – 17.00 Treaty freedoms/assessment scheme CJEU/state aid/code of conduct

DAY 4: 2 October 2025

13.00 – 17.00 Permanent establishment/group approaches

DAY 5: 9 October 2025

13.00 – 17.00 Free movement of capital

DAY 6: 16 October 2025

13.00 – 17.00 Personal allowances

DAY 7: 23 October 2025

13.00 – 17.00 Exit taxes

DAY 8: 30 October 2025

13.00 – 17.00 Parent-subsidiary Directive

DAY 9: 6 November 2025

13.00 – 17.00 Interest Royalties Directive and draft guidelines

DAY 10: 13 November 2025

13.00 – 17.00 Merger Directive

DAY 11: 20 November 2025

13.00 – 17.00 Anti-abuse guidelines and anti-abuse case law

DAY 12: 27 November 2025

13.00 – 17.00 Administrative assistance guidelines and other formal aspects

DAY 13: 4 December 2025

13.00 – 17.00 System of VAT/VAT Directive

DAY 14: 11 December 2025

13.00 – 17.00 Entrepreneurship

DAY 15: 18 December 2025

13.00 – 17.00 Supplies and services

DAY 16: 15 January 2026

13.00 – 17.00 Exemptions and deductions

DAY 17: 22 January 2026

13.00 – 17.00 Intra-Community transactions, exports and imports

DAY 18: 29 January 2026

13.00 – 17.00 Formal and substantive aspects of import duties

DAY 19: 5 February 2026

13.00 – 17.00 Energy and environmental taxes – Energy Taxation Directive

DAY 20: 12 February 2026

13.00 – 17.00 Excise

M. Markakis

Associate Professor of International
and European Union Law at the Erasmus School of Law,
Scientific Coordinator of the Erasmus Center for Economic
and Financial Governance
‘Introduction to EU and EU Law 1’

M. Shahid

Assistant Professor of International and European Union Law,
researcher of AI, queer data and LGBTQ+ rights at the Erasmus School of Law
‘Introduction to the EU and EU Law 2’

M. van Hulten

Assistant Professor in European and international taxation,
and in Dutch corporate taxation at the Fiscal Institute
of Tilburg University in the Netherlands.
Mart is also tax lawyer (counsel) at Lubbers, Boer & Douma.
‘Treaty freedoms/assessment scheme CJEU/state aid/code of conduct’

R. Kok

Professor Erasmus School of Law, Partner EY
‘Permanent establishment/group approaches’

D. Smit

Obtained his LL.M.-degrees in Dutch law and Dutch tax law (cum laude) in 2004
from Erasmus University Rotterdam.
He obtained his PhD in 2011 at Tilburg University.
He is currently professor by special appointment at the University of Amsterdam.
‘Free movement of capital’

E. Ros

Researcher/lecturer at Departement of Law and tax at Erasmus School of Law.
‘Personal allowances’

A. Schoneveld

Lector Erasmus School of Law and working at the Tax Administration
‘Exit taxes’

S. Pancham

Partner Tax at Work.
‘Parent-subsidiary Directive’
‘Interest Royalties Directive and draft guidelines’

E. Boomsluiter

Assistant Professor Erasmus School of Law.
‘Merger Directive’

L. van Hulten

Researcher and lecturer at the Dutch Institute for Taxation and Economics (FEI BV)
of the Erasmus University Rotterdam.
She is also affiliated with Deloitte, where she primarily reviews,
resolves, and advises on international corporate taxation related issues.
‘Anti-abuse guidelines and anti-abuse case law’

G. de Bont

Owner De Bont Advocaten and Professor on Tax Law Erasmus School of Law.
‘Administrative assistance guidelines and other formal aspects’

J. Bijl

Partner VAT Consultancy Firm,
Professor Nyenrode Business University
and Deputy Judge in the appeal court of The Hague.
‘System of VAT/VAT Directive’

G. Beretta

Assistant Professor in Indirect Taxation at the University of Amsterdam (UvA)
and coordinator of the VAT specialisation courses within
the Advanced Master’s (LL.M.) in International Taxation.
‘Entrepreneurship’

M. Merkx

Professor on Indirect Taxation at the Erasmus School of Law
and Partner BDO.
‘Supplies and services’

M. Papis-Almansa

Assistant Professor, University of Alicante (Spain)
and Guest Researcher, University of Copenhagen, Denmark.
‘Exemptions and deductions’

J. Gruson

Lecturer VAT Erasmus School of Law/Economics,
Seminar Coordinator Top-Level Seminar EU VAT,
Deloitte Tax Research Center.
‘Intra-Community transactions, exports and imports’

M. Schippers

Associate Professor Tax Law Department, Erasmus School of Law,
Programme Coordinator EFS
and Senior Manager Global Trade & Sustainability at E&Y.
‘Formal and substantive aspects of import duties’
‘Energy and environmental taxes – ESG: CBAM, EUDR, forced labor’

M. Betjes

Tax Partner KPMG Meijburg & Co,
ESG Sustainability lead for Tax & Legal NL,
and specialized in environmental taxation.
‘Energy and environmental taxes – Energy Taxation Directive’

R. Tusveld

Retired Lead Partner Customs, Excise & International Trade – PwC
and Lecturer at several universities in the EU.
‘Excises’

PROF. DR. Madeleine Merkx

Programme Director / EFS Board Member
Madeleine Merkx is Professor of Indirect Taxation at the Erasmus School of Law and a member of the Board of EFS. She is a partner at the Tax Research Center of BDO the Netherlands. She is also an editor of MBB (an academic journal), NLFiscaal kennisbank (a database) and FED (a case law journal) and a regular contributor to WFR, BNB, Btw-bulletin (all tax law journals) and Taxvisions (a tax video platform).

Prof. Dr. Peter Kavelaars

Programme Director / EFS Board Member
Peter Kavelaars is Professor on Economics of Taxation at the Erasmus School of Economics and chairman of EFS. He was partner at Deloitte up to 2019. He is editor at MBB, NLF and some other fiscal journals and also on the staff at WFR, BNB and some other journals on taxation.

DATES
Twenty online sessions from 11 September 2025 – 12 February 2026.

TIMES
Lectures will be held from 13.00 – 17.00 on Thursday.

LOCATION
The training takes place online (Teams).

FEES
€6,350 (includes course materials). If the introductory two half-days are not followed, the course price is €5,750.

If a someone participates in another post-Master within a period of twelve months, a 10% discount is granted on the course price of both post-Masters. The condition is that the full programs or all modules of each post-Master must be followed.

LANGUAGE
The programme is taught in English.

WORKLOAD
In addition to the compulsory participation in the online lectures on at least 17 of the 20 course days, the preparation of the lectures – an average of 3 hours per lecture day – and the writing of a paper for the oral exam must be taken into account.

GROUP SIZE
As groups comprise a maximum of 25 participants, you can be assured of optimal and active participation.

ADMISSION REQUIREMENTS
Completed academic education.

DISCLAIMER
EFS reserves the right to make changes the policies, programmes and other items mentioned in this brochure. EFS may decide that the training will not take place if there are insufficient registrations.

ACCREDITATION / CONTUINING PROFESSIONAL DEVELOPMENT
The programme is accredited by Erasmus University Rotterdam.

CERTIFICATE
If the attendance requirement has been met and a paper has been successfully written, a certificate will be issued. If only present has fulfilled the attendance requirement, a certificate of participation will be issued.

CONTACT
For more information, please contact:
Peter Kavelaars
PM EU Tax Law Programme Director
kavelaars@ese.eur.nl
www.eur.nl/efs

Please use this application form to apply for the Post-Master EU Tax Law 2025.

You can click on the fillable form fields to fill in the form digitally. Once completed, please send your application form by mail to the address specified therein, or e-mail it to vanderhoeven@ese.eur.nl.

For more information

Prof. Dr. Peter Kavelaars
Programme Director


Prof. dr. Madeleine Merkx
Programme Director

Download brochure

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Testimonials

Michel Anliker
At the time
Customs and International Trade Manager
PwC

“I decided to study in Rotterdam because it’s a big trading hub and a door opener into the EU.”

Bart Caluwé
At the time
VAT Manager
HP International Sarl

“I chose EFS because of the truly international audience, which allows a great debate between the participants both in and outside the course, and because of the high level of expertise of the teachers, coming not only from advisors but also from customs authorities and industry.”

Hillary Dragtenstein
At the time
Research Assistant Section Tax
Supreme Court of the Netherlands

“I think what makes the EFS programme unique is that it is international, exciting and diverse.”