Fiscal Law

German fiscal law is a very complicated subject. Companies as well as individuals do generally need permanent fiscal counsel. Sometimes, even this is not enough: many individual questions may arise. We give expert opinion for individual questions as well as complex fiscal structures. We will analyse literature and jurisprudence and so be able to propose to you solutions for very precise and individual problems. Due to this extensive legal research, it is often possible to obtain binding answers from the fiscal authorities rather quickly. This will give you a legal security that will enable you to plan for the future.

Our know-how also includes the representation of clients in front of the fiscal authorities and in court. If you have an objection concerning a decision of the fiscal authorities, we are the specialists – your competent team for legal action.

Litigations in front of fiscal courts

An action in front of a legal court in Germany is a very formalised process with numerous traps but also with numerous opportunities due to this formalisation. Due to our constant practice of these litigations in numerous courts throughout Germany, we can deal perfectly with the dangers and the chances and offer highest quality services. We will intervene where we can in the name of numerous clients and fiduciaries.

Even after a process in fiscal law, we will analyse the chances of any further procedure. Even if procedures in fiscal law are often closed after the first judgment, our job is not done until we have found out that no better result could be obtained by going in front of the federal fiscal court (Bundesfinanzhof).

Complaint against the denial of leave to appeal to the Bundesfinanzhof

The greatest challenge in fiscal law is often the second judgment: if the first process before the fiscal court is lost and if the court denies the right of leave to appeal to the Bundesfinanzhof, the last possibility given is a complaint against the denial of leave to appeal (Nichtzulassungsbeschwerde).

This complaint and the way it is dealt with is very formalised to help discharge the Bundesfinanzhof – it is therefore very important to plead correctly and completely as one may have just one chance. It is a very specialised area of the fiscal law, and we have the expertise. It speaks for our general competence in legal and economical matters.

Revision and legal procedure before the Bundesfinanzhof

If the fiscal court has authorised the revision or if the complaint against the denial of leave to appeal is successful, the legal procedure of the revision can start. The presentation of your cause must fulfil high scientific and theoretical standards in order to increase your chances of success. The choice of the right strategy and tactic is essential, since the judges at the Bundesfinanzhof belong to the best fiscal lawyers of Germany. With our legal expertise, we will help you to meet these standards and to be more confident to plea for your cause.

Jost · Roth · Colleagues will get you further.

Take advantage of our expertise and our skills. For your fiscal procedure you will need a high degree of specialisation and a high quality for your plea – we are proud to offer you both.