More about EFS

Post-Master EU VAT (in English)

The 2027 programme, including the new brochure, will be available soon. More information will be published on this page shortly.

EFS is the only institute to offer a post-master programme in EU VAT in English. This interactive programme, focusing on the developments in EU VAT and with opportunities for international networking, will ensure you are completely up-to-date with all elements of EU VAT. The programme consists of an on-campus programme from March 4 through March 6 2026, followed by an online programme from March 9 through 16 April 2026 consisting of two online sessions a week.

Key benefits

  • In-depth education
  • International business focus
  • Bridge between theory and practice
  • Interactive and hybrid programme
  • International networking

The programme introduces you to the principles in EU VAT legislation and provides you with a detailed understanding of general VAT issues in the EU as well as in-depth training in relevant strategic and business issues.

The programme starts on campus in Rotterdam from 4–6 March 2026, followed by a series of online sessions running from 9 March to 16 April 2026. The programme concludes on Friday, 9 October 2026, with an on-campus panel and back to practice session, after which participants are invited to a closing dinner at Kuyl’s Fundatie, including the awarding of certificates.

All programme topics are discussed from the perspective of the EU VAT Directive. Cases of the EU Court of Justice covering general principles will also be discussed in detail.

Successful completion of the post-master will require you to write and defend a paper. EFS modules are taught by renowned professors and prestigious guest speakers, whose experience, expertise and reputation in their specialised fields guarantee high educational standards.

PM EU VAT participants could work in a variety of fields, including for multinationals, in international VAT consultancy, in legal practice or the academic world or judiciary, and for tax or customs authorities.

 

The programme is designed for those specialising in VAT and indirect taxes with at least two years of professional and relevant experience and who want to increase their knowledge of EU VAT. Indirect tax professionals in the tax consultancy practice, the business world, academia, the judiciary, other legal professions, Ministries or the Tax Authorities are welcome to participate in the Post-Master.

DAY 1: Wednesday 10 March 2027 (on campus)

12.30 – 13.00 Introduction
13.00 – 16.00 Taxable persons and taxable supply
16.30 – 19.30 Taxable amount including vouchers

DAY 2: Thursday 11 March 2027 (on campus)

13.00 – 16.00 Exemptions
16.30 – 19.30 Deduction (session 1)

DAY 3: Friday 12 March 2027 (on campus)

09.00 – 12.00 International trade – goods
13.00 – 16.00 International trade – services
16.00 – 16.30 Wrap-up

DAY 4: Tuesday 16 March 2027 (online)

16.00 – 19.00 Case study

DAY 5: Thursday 18 March 2027 (online)

16.00 – 19.00 Deduction (session 2)

DAY 6: Tuesday 23 March 2027 (online)

16.00 – 19.00 Supply chain and VAT (session 1)

DAY 7: Thursday 25 March 2027 (online)

16.00 – 19.00 Supply chain and VAT (session 2)

DAY 8: Tuesday 30 March 2027 (online)

16.00 – 19.00 Business restructuring and VAT (session 1)

DAY 9: Thursday 1 April 2027  (online)

16.00 – 19.00 Business restructuring and VAT (session 2)

DAY 10: Tuesday 6 April 2027 (online)

16.00 – 19.00 VAT in a digital environment (session 1)

DAY 11: Thursday 8 April 2027 (online)

16.00 – 19.00 VAT in a digital environment (session 2)

DAY 12: Tuesday 13 April 2027 (online)

16.00 – 19.00 Indirect tax assurance

DAY 13: Thursday 15 April 2027 (online)

16.00 – 17.30 EU principles and taxpayer rights
17.45 – 19.00 Administrative cooperation in the field of VAT

DAY 14: Tuesday 20 April 2027 (online)

16.00 – 17.15 Panel session how the VAT world works: understanding the interaction between the judiciary, legislation, politics and practice

30 September – 7 October 2027 (online)
Verbal defence paper

DAY 15: Friday 8 October 2027 (on campus)

12.30 – 14.45 Panel session – VAT and entrepreneur strategies in the EU
15.00 – 17.00 Back to practice session

PROF. JEROEN BIJL

Partner The VAT Consultancy Firm,
Deputy Judge in the appeal court of The Hague,
Program Coordinator and Professor Indirect Tax, Nyenrode Business University
‘Taxable amount including vouchers’

MILJA BORMANN-BAKKER

Partner Indirect Tax (VAT) at BDO,
Program Coordinator EFS
‘Case study’

PIETER BOUWHUIS

Head of VAT Dutch Ministry of Finance,
Lecturer University of Leiden
‘Taxable persons’

SUZANNE DEN BREEMS

Partner Ryan,
Practice Leader VAT Europe
‘Case study’

ILONA VAN DEN EIJNDE

Senior Manager at EY,
Lecturer Teacher Erasmus School of Law,
PhD student at the Erasmus University Rotterdam
‘Supply chain and VAT’

MARCO GOMES VALE VIGA

VAT and Real Estate Transfer Tax inspector at the Dutch tax authorities,
PhD student at the Erasmus University Rotterdam
‘EU legislative process’

MENNO GRIFFIOEN

Chair Expert Group Transfer Tax and Tax Policy Advisor at the Dutch Tax Authorities,
Lecturer at Nyenrode Business University
‘Indirect tax assurance’

JOHN GRUSON

Lecturer VAT Erasmus School of Law/Economics,
PhD student at the Erasmus University Rotterdam,
Seminar Coordinator Top-Level Seminar EU VAT,
Deloitte Tax Research Center
‘International trade – goods’

DR. BART HEIJNEN

Partner Loyens & Loeff,
Lecturer Nyenrode Business University
‘Taxable amount including vouchers’

PROF. DR. LISETTE VAN DER HEL – VAN DIJK

Professor Nyenrode Business University,
Strategic Advisor Dutch Tax Authorities
‘Indirect tax assurance’

DR. MARJA HOKKANEN

Lic. Sc. (Econ.), LL.M, Attorney at
Attorney Marja Hokkanen Ltd,
Professor of practice
at Aalto University Finland
‘Deduction (session 1 and 2)’

PROF. DR. DAVID HUMMEL

European Court of Justice,
Professor University of Leipzig
‘Functioning of the CJEU’

DIMITRI KOEPRIJANOV

PwC Indirect Tax,
Lecturer University of Amsterdam
‘Business restructuring and VAT’

EM. PROF. DR. HAN KOGELS

Erasmus School of Law
Panel session – VAT and entrepreneur strategies in the EU

ANNE JANSSEN

Ph.D. researcher
Lecturer at Erasmus University Rotterdam
Manager Indirect Tax at BDO Knowledge Center
Administrative cooperation in the field of VAT

PROF. DR. TINA ERHKE-RABEL

Professor of Fiscal and Tax Law at the University of Graz

‘EU principles and charter of fundamental rights’

ERWAN LOQUET

BDO Tax & Advisory Partner – Luxembourg,
Lecturer at the University of Luxembourg
‘Exemptions’

PROF. DR. MADELEINE MERKX

Partner BDO,
Professor Erasmus School of Law,
Board member and Programme Director EFS
‘International trade – services’ and ‘VAT in a digital environment’

DR. MARTA PAPIS-ALMANSA

Assistant Professor University of Alicante,
Guest Researcher University of Copenhagen

‘Deduction (session 1 and 2)’

TRUDY PERIÉ

VAT specialist at Loyens & Loeff,
Vice-chair of the Indirect tax Committee of the Confédération Fiscale Européenne
‘Business restructuring and VAT’

DR. MARTIJN SCHIPPERS

Assistant Professor Erasmus School of Law,
Senior Manager EY, EFS Programme Coordinator
‘Supply chain and VAT’

OSCAR SMEETS

International financial services indirect tax Deloitte,
Lecturer at Tilburg University
‘VAT in a digital environment’

KAROLINE SPIES

Professor at WU (Vienna University),
Member of VAT Expert Group at European Commission,
Senior Tax Manager at Deloitte
‘International trade – services’

PROF. DR. MAARTEN DE WILDE

Partner PwC,
Professor Erasmus School of Law,
EFS Programme Director
‘International developments in regulatory tax strategies’

PROF. DR. WALTER DE WIT

Appeal Court of The Hague,
Professor Erasmus School of Law,
EFS Programme Director/Board member
‘Supply chain and VAT’

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).

ANNE JANSSEN

Programme Coordinator
Anne Janssen is a PhD researcher and a lecturer at Erasmus University Rotterdam. She conducts PhD research on the trust and distrust dynamic between the Member States’ tax administrations when interacting within the context of the VAT One-Stop-Shop System. As a lecturer, Anne teaches courses in VAT and customs in the Master Indirect Taxation. In addition, she works as Manager Indirect Tax at the BDO Knowledge Centre, where she combines academic teaching with extensive practical experience in indirect taxation.

DATES
From Wednesday 10 March (12.30 hrs) to Tuesday 20 April (17.15 hrs) 2027, with online verbal defences taking place between 30 September and 7 October 2027, and a final on-campus session on Friday 8 October 2027.

TIMES
The programme consists of a combination of on-campus and online sessions. The on-campus sessions on 10–12 March 2027 and 8 October 2027 are scheduled during the day and afternoon. Most online sessions take place in the late afternoon and evening, generally between 16.00 and 19.00 hrs. Session lengths vary between approximately one and three hours, depending on the topic and teaching format.

LOCATION
The programme will be delivered through a combination of on-campus sessions at Erasmus University Rotterdam and online sessions.

Erasmus University Rotterdam,
Campus Woudestein
Burgemeester Oudlaan 50
3000 DR Rotterdam

FEES
€ To be determined (including course materials, lunches and dinners).
€ To be determined upon registration on or after January 1, 2026 (including course materials, lunches and dinners).
Please note that we or you may be required to pay VAT in your country of origin. This will be charged/due on top of the price listed above. EFS applies an exemption for VAT in as far the program is subject to Dutch VAT.

LANGUAGE
The programme is taught in English.

WORKLOAD
In addition to attending the program (with the exception of two sessions), you will need to allow time for proper preparation (on average, this will involve a morning for each day of tuition), as well as for writing and preparing to defend your paper.

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

ADMISSION REQUIREMENTS
In view of the high standards set for this programme, participants are required to have an academic level of intellectual ability and at least two years of relevant work experience.

DISCLAIMER
EFS reserves the right to change the policy, programme, fees and other items referred to in this flyer.

ACCREDITATION / CONTUINING PROFESSIONAL DEVELOPMENT
The programme is accredited and you will therefore be eligible for continuing professional development (‘Permanent Education’) points, certainly if you are a member of the Dutch Association of Tax Advisers (NOB) or the RB organisation of tax advisers. We consider the completed post-master to count for 60 hours of professional development (30 hours per module). You can find more information about this on the EFS website and on the website of your professional organisation.

CERTIFICATE
You will be awarded a certificate after successfully defending your paper. This will be awarded at the ceremony held to mark the end of the programme in October 2027.

CONTACT
For more information, please contact:
Anne Janssen
EFS PM EU VAT Programme Coordinator
janssen@law.eur.nl
www.erasmusfiscalstudies.nl

Please use this application form to apply for the Post-Master EU VAT 2026. (The application form for the 2027 edition will be available shortly)

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 pmeuvat@erasmusfiscalstudies.nl.

For more information

Prof. mr. dr. Madeleine Merkx
Programme Director


Anne Janssen
Programme Coordinator

janssen@law.eur.nl

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