Right to inspect files after assessment has been completed

Only in certain cases is it even possible to inspect the tax file at the tax office, and after the assessment has been completed, inspection for non-tax purposes is generally excluded.

Unlike in other areas of law, there is no fundamental right in tax law for taxpayers to inspect their tax files at the tax office. This does not exclude access to files, but it is always at the discretion of the tax office, which can be reviewed by the courts. However, according to a ruling by the Federal Fiscal Court, inspection of tax files after tax proceedings have been carried out is excluded if the taxpayer wishes to use them for purposes unrelated to tax proceedings, for example to examine a claim for damages. A fundamental right to inspect files also does not arise from the right to be heard enshrined in the Charter of Fundamental Rights of the European Union, because the Charter only refers to EU institutions and not to the financial administration of the member states. However, the Federal Fiscal Court also stated that a right to information about the processing of personal data in accordance with the General Data Protection Regulation remains unaffected by this ruling.