Festsetzung

Festsetzung is a German legal term that denotes the official fixing or determination by an authority of a factual or legal status, amount, or boundary. It is the substantive content of an administrative act and typically creates rights and obligations for individuals or entities. The term is used across different areas of public law, often with domain-specific meanings.

In taxation and public charges, Festsetzung refers to the determination of a tax or fee by the tax or revenue authority. The authority determines the tax base, the applicable rate, and any deductions or exemptions, culminating in a tax assessment (Steuerfestsetzung). The tax assessment is usually communicated to the taxpayer via a notice (Steuerbescheid) and can be challenged through objections or formal appeals (Einspruch).

In planning and building law, Festsetzung describes binding provisions in planning documents such as the land-use plan (Flächennutzungsplan) or the development plan (Bebauungsplan). These Festsetzungen regulate land use, building rights, density, height, open spaces, and other planning parameters. They bind property owners and developers and guide subsequent development; changes to these Festsetzungen require formal plan amendments and may be subject to legal review.

The term is also used in other administrative contexts, for example in the Festsetzung of contributions or fees (Beitrags- or Gebührenfestsetzung) by municipalities, where the amount owed for services or infrastructure is legally fixed.

Overall, Festsetzung denotes the act of fixing something definitively by an authority, shaping the subsequent legal relationship between public authorities and private individuals.