Federal Fiscal Court | |
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Bundesfinanzhof | |
48°08′57″N 11°36′20″E / 48.14917°N 11.60556°E | |
Established | 1950 |
Jurisdiction | Germany |
Location | Munich |
Coordinates | 48°08′57″N 11°36′20″E / 48.14917°N 11.60556°E |
Authorised by | Basic Law for the Federal Republic of Germany |
Appeals from | Fiscal Courts |
Website | bundesfinanzhof |
President of the Federal Fiscal Court | |
Currently | Hans-Josef Thesling |
Since | 25 January 2022 |
The Federal Fiscal Court (German: Bundesfinanzhof pronounced [bʊndəsfiˈnant͡shoːf] ; abbreviated BFH) is one of five federal supreme courts of Germany, established according to Article 95 of the Basic Law. It is the federal court of appeal for tax and customs matters in cases which have already been heard by the subordinate instance, namely the Fiscal Courts.
The Federal Fiscal Court was established in 1950 (succeeding the Supreme Fiscal Court of the German Empire (the Reichsfinanzhof, established in 1918).
The court has its seat in Munich.