History of the Federal Fiscal Court

"Act on the Establishment of a Reich Fiscal Court and on the Reich Inspectorate for Customs and Taxes"

On 26 July 1918 the Reich Fiscal Court was established by Emperor Wilhelm II by the "Act on the Establishment of a Reich Fiscal Court and on the Reich Inspectorate for Customs and Taxes". The Federal Council chose Munich as the seat of this court.

Reich Ministry of Finance regarded the Reich Fiscal Court as its accessory

In the years from 1933 onwards, the required commitment to both law and justice was only limited. The Tax Adjustment Act decreed that the assessment of legal facts was to be based on Nazi ideology. On this basis, the Reich Ministry of Finance regarded the Reich Fiscal Court as its accessory.

The Supreme Fiscal Court was the court of appeal in the American occupation zone

After the end of the war, the Supreme Fiscal Court, which functioned as a court of appeal in the American occupation zone, initially continued to administer tax jurisdiction in the Reich Fiscal Court building from July 1945.

Establishment of the Federal Fiscal Court

The Federal Fiscal Court was the first of a total of five supreme federal courts to be established by an Act of 29 June 1950.
Since 1970, the Federal Fiscal Court has been subordinate to the Federal Ministry of Justice and Consumer Protection.