Steuerinstanz

Steuerinstanz is a term used in German tax law to describe the level of authority responsible for issuing tax decisions and for hearing disputes about those decisions. It denotes the hierarchical stages through which a taxpayer may move when challenging a tax assessment or other tax acts.

In Germany, the first instance for most tax matters is the Finanzamt, the regional tax office. When a taxpayer receives a tax assessment or administrative decision, they can usually lodge an Einspruch (objection) with the Finanzamt within a defined period. If the Einspruch is rejected or remains unsatisfactory, the matter can be brought before the next level of dispute resolution.

The second instance is the Finanzgericht (tax court). The Finanzgericht reviews the legality and interpretation of the tax decision in court proceedings, following the Einspruch. Depending on the case, further recourse may be possible to the Bundesfinanzhof (BFH), the Federal Tax Court, which functions as the supreme court for tax and customs matters. The BFH typically handles questions of law that arise from previous decisions.

The term Steuerinstanz also encompasses the concept of jurisdictional hierarchy established by the relevant tax code and procedural rules, such as the Abgabenordnung. It highlights that tax disputes may require successive decisions or rulings by different authorities, and that remedies exist at multiple levels to ensure legal review, consistency, and final resolution of tax issues.