The German Constitution (Art. 19 (4) of the Grundgesetz) guarantees the right to have all measures and acts taken by public authorities examined. Tax proceedings usually are initiated with the filing of an objection against the act in question (such as a tax assessment).

Usually, the official in charge will re-assess the matter himself/herself and, as the case may be, correct the relevant decision. In more complex cases, so-called appeals bodies (Rechtsbehelfsstellen - RBST) will act on behalf of the finance authorities. Should the RBST confirm the initial decision by the tax office, tax proceedings in court will be necessary.

Legal action against decisions given by the tax office is to be filed with the competent finance court. However, in criminal proceedings for tax offences, criminal judges or the criminal chambers at the local and regional courts will have jurisdiction.

We will be pleased to support you in difficult cases with regard to the examination of tax assessments and the evaluation of the chances of success of a law suit, and will, if necessary, file action on your behalf. If required, we will also attend to communications with your legal costs insurance.