Finance Court (Germany)

Fiscal Court (Germany)

The Fiscal Courts (dt.: Finanzgericht) are special courts. The judges have to decide on the pleas of citizens who claim that they have been taxed unlawfully by tax or customs authorities.

The punishment of tax offenders is not the business of the Fiscal Court. A Fiscal Court is not an extended arm of tax government, but is independent from it like any other German court (separation of powers, also known as trias politica). Except for the (federal) supreme courts, each federal state is responsible for organising its own judicature (Division of powers).

The Fiscal Courts are listed below:

Appeal court in tax and custom matters is the Federal Fiscal Court of Germany (dt.: Bundesfinanzhof)