Constitutional law disputes

Constitutional expertise in tax disputes

Heavy tax burdens, interventions in corporate structures, and the taxation of asset transfers often raise constitutional issues alongside questions of tax law. Not every tax burden is compatible with the provisions of Germany’s Basic Law – the country's constitution. 

Where tax law meets constitutional law

Constitutional issues in tax disputes often emerge in proceedings before a tax court, long before a case reaches the Federal Constitutional Court. It is crucial to identify issues of constitutional significance at an early stage, analyze them thoroughly from a legal perspective, and incorporate them effectively into the litigation strategy.

We represent our clients in tax court proceedings and appeals that raise fundamental constitutional issues. Together, we create a tailored strategy for presenting our case and conducting proceedings. In particular, we examine whether a referral to the Federal Constitutional Court is possible, and how the constitutional issues can be most effectively prepared and substantiated.

Our clients include corporate groups and stock-listed corporations, family-owned businesses, and high-net-worth individuals for whom tax regulations have a significant financial impact. Many cases concern issues of fundamental importance with far-reaching implications.

Fundamental rights and sustainable solutions

We also represent and assist clients in proceedings before the Federal Constitutional Court, including filing and substantiating appeals on constitutional issues. We aim to translate complex tax law issues into clear and sound constitutional lines of argument, and to set out the relevant fundamental issues in a clear, structured and convincing manner.

Our approach is strategic and forward-looking. We endeavor to ensure that tax burdens are subject to constitutional review, fundamental rights are protected, and solutions to tax law disputes remain sustainable.

„This tax-focused law firm is the undisputed market leader when it comes to representing clients’ interests in dealings with the tax authorities. In recent years, Flick Gocke Schaumburg has handled more fundamental cases before the local tax courts than most other firms in the market. It has also worked on a whole series of cases before the Federal Constitutional Court, plus others that have gone as far as the European Court of Justice.“

Juve Tax Handbook 2026, Volume 1: Tax Disputes

Some of our projects

Representing a real estate company in connection with a constitutional appeal relating to the transitional provisions governing the change from the credit method to the half-income or partial-income method.

Representing a manufacturing group in connection with a constitutional appeal relating to the tax treatment of startup losses and intragroup service relationships.

Representing an insurance company in connection with the retrospective taxation of capital gains arising from investment fund units as part of a judicial review.

Representing an investment company in connection with the constitutionality of a transitional tax provision under investment tax law as part of a judicial review.

Representing a real estate company in connection with the constitutionality of the tax interest barrier rule as part of a judicial review.

Representing a retail chain in a test case before the tax court concerning the constitutionality of the add-back of rent and lease expenses for the purposes of trade tax.

Representing a real estate company in a test case before the tax court concerning the constitutionality of taxation in connection with the transfer of pension liabilities.

Representing a private individual in a test case before the tax court concerning the constitutionality of the restriction on offsetting losses arising from forward transactions.