Financial jurisdiction

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The financial jurisdiction belongs to the specialized jurisdiction in the Federal Republic of Germany. Its most important task is to grant legal protection against administrative acts (e.g. tax assessments ) by the tax authorities ( Article 108 (6 ) of the Basic Law ).


Court organization in Germany (macro level)

The tax jurisdiction decides on public law disputes in tax matters insofar as the taxes are administered by federal or state authorities as well as on professional disputes of tax advisors under the Tax Advisory Act . State authorities in this sense are primarily, but not exclusively, the tax offices, and federal authorities are the customs offices.

It is to be distinguished from administrative jurisdiction . This is responsible for non-tax law disputes under public law.


Unlike the other jurisdictions, the structure of the financial jurisdiction is two-tiered. The finance courts are higher regional courts . There are a total of 18 tax courts in the 16 countries (see here for names and domiciles ). The only legal remedy against the judgment itself is an appeal . If approved ( Section 115 FGO ), this leads to the Federal Fiscal Court in Munich. Otherwise, a non-admission complaint can be filed ( Section 116 FGO). In contrast to the other jurisdictions, there is no intermediate legal remedy instance called "Oberfinanzgericht" within the financial jurisdiction .


The proceedings before the tax courts take place according to the regulations of the FGO. Lawyers , tax advisors and auditors are authorized to represent . Before the Federal Fiscal Court , but not before the tax courts, representation is compulsory by a member of these professional groups. The types of action are determined by the tax court order, but are essentially identical to those of administrative jurisdiction.

Arbitration body

The arbitration bodies at the courts of first instance (the finance courts) are either the Senate with three professional judges and two honorary judges or the reporter as a single judge . The Federal Fiscal Court decides with five professional judges in the Senate.


Due to the special area of ​​law, the tax judges in some federal states also differ from the judges in other jurisdictions by wearing a different colored (deep blue) robe .

See also

For the names and domicile of the tax courts, see the list of German courts # Finanzgerichtsbarkeit .


  • Jürgen Schmidt-Troje, Heide Schaumburg: The tax legal protection. 3. Edition. Otto Schmidt Verlag, Cologne 2008, ISBN 978-3-504-16562-8 .

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