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Law regarding fiscal offences


Criminal law concerning business


Tax disputes

Appeal and suspension of the operation (AdV)

Fiscal court proceedings

Revision / Complaint

Areas of conflict




Fiscal court proceedings


# Do you disagree with the opposition decision of the fiscal authority or any other administrative act and do you want to fight for your right?

In case your objection against your tax bill is not successful you may turn to the court. Also in other areas the financial court is your direction for obtaining legal protection.

The appeal against the tax notice is – apart from interim measures – the most frequent cause of financial litigations. The objection is usually admissible when the fiscal authorities rejected the objection (partly) via a formal objection decision. Therewith the procedure is terminated. The appeal must be raised within a month after publication of the decision on appeal. Otherwise the contested decision becomes final by means of a decision on appeal. Opponent to the claim is the collection office. Decisive for the proceeding is the Code of Proceedings for the Fiscal Court (FGO). As regards the compliance of deadlines and traps, tricks and tips of procedural law similar rules as in the objection proceeds appeal. Although the taxpayer can represent himself before court, this is not advisable in the majority of the cases because many special skills are necessary for an effective litigation. The tax experts of Wannemacher & Partner are in command of the judicial equipment and have lots of experience in dealing with fiscal courts.


The procedure starts with the formal claim, the heads of claim and a statement of the grounds for the appeal. Thereupon legal documents of the blamed fiscal authority have to be reciprocated. Frequently the type-sets are the key to success. Sometimes the financial court schedules a public hearing in order to remove uncertainties or to ponder a friendly solution. In many cases the procedure finally is decided after a single oral hearing. However, it also happens that the fiscal court negotiates for several dates, e. g. in a bulky hearing of evidence with many testimonials.


A crucial difference to the opposition procedure consists in the fact that the fiscal court proceedings can trigger costs: if the taxpayer underlies he must (proportionally, when indicated) cover legal costs. Complaints submitted since 2004 cannot be taken back for free anymore. The amount of costs depends on the value of a claim and the initial incident. Vice versa the taxable person has a claim for cost reimbursement when the fiscal authority underlies. The taxpayer must also weigh pros and cons against each other. On the way of coming to a decision in favour of or in disapproval of a claim, when fancying the chances of success and in fanning out alternatives Wannemacher & Partner stands by your side. All over Germany we take your legal representation in all procedures of the Code of Procedure for Fiscal Courts (FGO):


# Application for suspension of enforcement, § 69 FGO
# Rescission actions, § 40 FGO
# Actions for declaratory judgement or performance, § 40 FGO, § 41 FGO
# General action, § 40 FGO
# Direct action, § 45 FGO
# Inactivity action, § 46 FGO
# Reprimands of hearing, § 133a FGO and extraordinary remedies
# Application for interim measures, § 114 FGO
# Retrial of a case, § 134 FGO

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