Finance court Niedersächsisches Finanzgericht

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The services specified above (Customs disputes, Tax litigation, Investment allowance, Home Ownership, Child benefit, u.a.) might be restricted or unavailable.

The finance court is the first instance for disputes between taxpayers and state financial management. There are tax offices and customs authorities in the financial administration, as well as family coffers and other authorities.

There are about 18 financial courts in Germany. The federal finance Court is the Supreme Court in the two-stage jurisdiction. In addition to the federal finance Court, there are 15 financial courts. Each federal state has a financial court, only Brandenburg and Berlin have a common financial court.

The financial court is responsible for litigation, finance, fees and duties. The court examines official decisions on child benefit, taxes, customs, home allowance and investment allowance. Only an extrajudicial pre-trial is initiated, which is also known as opposition proceedings.

Only if a public authority (Family Fund, Customs office etc) is not able to give a full appeal to a citizen is it possible to bring an action before the financial court.