Finance Court Berlin-Brandenburg

Old and new wing of the tax court. The setting sun is reflected in the windows of the meeting rooms.

The Finance Court Berlin-Brandenburg is the common and only court of the states of Berlin and Brandenburg for the financial jurisdiction . The seat of the court is Cottbus .

organization

The Finance Court has 15 senates as a panel . In accordance with Section 5 (3) of the Financial Court Regulations (FGO), a senate decides in an oral hearing, in certain cases also outside of an oral hearing, each with three professional judges and two honorary judges.

Thomas Stapperfend has been President of the Finance Court since October 1, 2016 , after this position had been vacant for over 20 months.

Instance move

Since the financial jurisdiction is structured in two stages, the financial court Berlin-Brandenburg is a higher regional court according to § 2 FGO , but nevertheless acts as the court of entry in the first instance and thus as the only factual instance. The Federal Fiscal Court in Munich is subordinate to it .

Court seat

The Berlin-Brandenburg Finance Court is located in the administrative and judicial center in Cottbus. The address of the court is: Von-Schön-Straße 10, 03050 Cottbus.

history

The Finance Court of the State of Brandenburg was established on January 1, 1993 with its seat in Cottbus with initially two senates. It was responsible for the entire state of Brandenburg until the end of 2006 and at that time had six senates. A total of 20 professional judges and 119 honorary judges were active at the court.

On January 1, 2007, the Finance Court of the State of Brandenburg merged with the Finance Court of Berlin to form the joint Finance Court of the States of Berlin and Brandenburg. The Finance Court of Berlin and the Finance Court of the State of Brandenburg ceased to exist.