- Completion of a bachelor's degree program with a business, economic, or legal focus. Either 180 or 210 ECTS points must have been completed;
- If the standard period of study for the degree program in which the bachelor’s degree was obtained is six semesters, then in the master’s program additional coursework totaling 30 credits must be completed. Proof that the missing credits have been made up must be shown before admission to the master’s colloquium.
- Completion of a degree program or professional academy with a focus on accounting and taxation; or
- Completion of a legal program with knowledge in the area of tax law and/or auditing;
Instead of the admission requirements of Section 1 (1) to (3) of the Examination and Study Regulations of the Dual Master's Degree Program in Taxation and Accounting, admission to the continuing education program in accordance with these regulations is also possible if an entrance examination in accordance with Section 27 (8) of the HSG LSA has been successfully passed. The procedure is regulated by corresponding regulations. (Cf. §1 bylaws supplementing the study and examination regulations of 09.12.2020)