Tax Court Proceedings

Tax court proceedings are the next necessary step if your objection to a tax assessment notice has been unsuccessful and you have therefore received a negative objection decision.

If no satisfactory solution has been found for you by way of an out-of-court legal remedy procedure, we will also be pleased to represent your interests before the tax courts—if necessary, up to the highest instance.

How tax court proceedings work

Tax court proceedings generally begin with the filing of a claim with the competent tax court after the preliminary objection procedure before the tax authority has been unsuccessful. The court first reviews the admissibility of the claim and then requests a statement from the tax authority. This is followed by an exchange of written submissions between the parties, during which arguments and evidence are presented. In many cases, an oral hearing takes place in which both sides can set out their positions.

The proceedings conclude with the judgment of the tax court. The court may dismiss the claim, uphold it, or facilitate a settlement between the parties. Under certain conditions, an appeal on points of law (Revision) may be lodged with the Federal Fiscal Court (Bundesfinanzhof).

Advice and representation in tax court proceedings

We provide comprehensive representation in all proceedings, in particular a claim against a tax assessment notice, an application for suspension of enforcement, an appeal, or an appeal on points of law (Revision).

Together with you, we weigh the costs and risks of tax court litigation in order to reach an outcome that is also economically sensible for you.

With our substantive and procedural expertise in tax law, as well as our experienced handling of the Fiscal Court Code (Finanzgerichtsordnung), we represent you in the best possible manner throughout the respective tax court proceedings. With courteous, confident, and competent advocacy, we support you during the oral hearing before the tax court.