What is the Federal Fiscal Court (BFH)?

The Federal Fiscal Court (BFH) is the highest German court for tax and customs matters. It decides on legal disputes in matters of tax law and contributes to the uniform interpretation and application of tax laws. A decision by the BFH can have a precedential effect and therefore has a significant influence on the interpretation of tax laws. The terms "BFH-compliant" or "in line with BFH case law" are used to indicate that an act, regulation or legal position is in line with the decisions of the Federal Fiscal Court. This is of considerable importance for legal certainty and compliance with tax regulations.