Copyright: Bundesfinanzhof/Andreas Focke
The online search allows you to search for decisions on a specific legal problem.
Decisions for publication and not for publication issued since 2010 can be searched.
Updates take place weekly regularly on Thursdays.
If a Thursday is a public holiday in Bavaria, the update takes place on the Friday of the same week.
Enter a space between the senate and the decision abbreviation: e.g. "I R 1/10", "IX B 113/22", "V ER-S 2/12". Search for parts of the file number: e.g. "II R", "1/23", "X R 12". If you cannot find the file number you are looking for, enter it in quotation marks in the "Search item" field.
You can omit the components "ECLI:DE:BFH". Separate the date from the date and the BFH file reference with a space, full stop, colon or comma. You can enter the ECLI characters for the date and for the BFH file reference without separating characters.
Separate the abbreviation of a reference, paragraph character, paragraph number, page references etc. with spaces.
If you want to search through all decisions, set the "Decision date from" to 01.01.2010 and the "Decision date to" to the present day.
You can capitalise or lowercase the search items. You can also write the umlauts "ä" "ö" "ü" as "ae", "oe" "ue".
If you have any questions or comments, please contact us at bundesfinanzhof@bfh.bund.de.