The Fiscal Court (German: Finanzgericht, abbreviated FG) is a specialised German court with fiscal jurisdiction.
The Fiscal Court rules on legal disputes between citizens and tax authorities (tax offices, customs authorities, family funds [Familienkassen] and the Deutsche Rentenversicherung Bund in matters relating to pension benefits [Section 98 German Income Tax Act [de]]).
The punishment of tax offenders is not one of the responsibilities of the Fiscal Courts.
The structure of the German courts with fiscal jurisdiction is two-tiered.
Every German state (Bundesland) has one Fiscal Court except Berlin and Brandenburg, which have a shared Fiscal Court, Bavaria, which has two Fiscal Courts (in Munich and Nuremberg) and North Rhine-Westphalia, which has three Fiscal Courts (Düsseldorf, Cologne and Münster).