Festgesetzt

Festgesetzt is a German term formed from setzen, used especially in legal and administrative language. It functions as the past participle meaning fixed, determined, or established, and it denotes that a decision, amount, or status has been decided by an competent authority. In everyday language the term can also appear with phrases like “Termin festgesetzt” (a date fixed) or “Preise festgesetzt” (prices fixed), but it is most common in formal contexts.

In criminal law, festgesetzt is used to indicate that a sentence has been determined by a court. After a verdict, the court sets the punishment, and the judgment or sentence becomes enforceable once it is delivered and, typically, once any appeal period has passed. The sentence is described as festgesetzt and, when enforceable, vollstreckbar (enforceable).

In tax and administrative law, festsetzung refers to the act of fixing sums such as taxes, fees, or charges. A tax authority may perform a Festsetzung of the tax base and the resulting amount, communicated to the taxpayer in an assessment notice (Bescheid). The amount can usually be challenged through appeal or objection procedures.

In civil procedure, Kostenfestsetzung is the process by which a court determines the final costs and attorney fees after a judgment. The court issues a Kostenfestsetzungsbeschluss that fixes the amounts payable by the parties. The term underscores the formal fixation of financial obligations arising from litigation.

Etymologically, festgesetzt derives from setzen and is widely used across legal, fiscal, and administrative fields to denote determinations by authorities.