BFH confirms: No new hearing after resignation
- Patricia Lederer
- Jul 25
- 2 min read
Updated: Sep 4
Decision of the Federal Fiscal Court of 25 June 2025 – XI B 13/25, published on 24 July 2025: Latest news from the tax dispute – explained by the tax professionals at TaxPro
Frankfurt am Main
July 25, 2025
After resigning, can a party request that the tax court reschedule the hearing or schedule an oral hearing?
The Federal Fiscal Court (BFH) denied this in a recent decision dated June 25, 2025, and published it on July 24, 2025. The ruling provides clarity in court tax proceedings and is an important signal for all those who represent themselves or who find themselves without an authorized representative at short notice.
What was it about?
A limited liability company (GmbH) filed a lawsuit against a tax office. The appointed tax advisor declared on behalf of the plaintiff that he would waive the right to an oral hearing . Shortly before the court's decision, however, the limited liability company terminated its tax advisor's mandate and declared that it would represent itself in the future.
The tax court subsequently ruled in writing and dismissed the claim. The plaintiff filed an appeal, alleging that the proceedings without representation had discriminated against her and a violation of her right to be heard.
What does the Federal Fiscal Court say?
The Federal Fiscal Court clarified:
The waiver of an oral hearing remains effective even after the resignation of the mandate.
The tax court may decide in written proceedings without further notice if all parties have waived the right to an oral hearing.
There is no need to schedule a new round of negotiations or a new date for the submission of written pleadings .
The service of the judgment directly to the plaintiff was correct because she had represented herself, BFH decision, XI-B-13-25.
Why is this important?
The decision strengthens clarity and predictability in tax court proceedings. Resigning from a client alone does not mean that proceedings must be reopened—and that's a good thing. However, for plaintiffs, this also means that those who waive oral proceedings should ensure that their own interests are represented until the verdict is announced.
Our assessment at TaxPro
The Federal Fiscal Court case demonstrates the importance of a well-thought-out litigation strategy in tax disputes. Formal errors or gaps in representation can lead to the loss of the case – even if the facts appear favorable at first glance.
Our tip:
Never waive your procedural rights lightly – and especially if you change tax advisors or lawyers, have all deadlines and procedural steps professionally reviewed.
Are you in a legal dispute with the tax office?
With over 30 years of experience, we're here to support you at every stage of the process. Schedule a consultation with the tax professionals at TaxPro now .
Note: The decision of the Federal Fiscal Court discussed here (XI B 13/25) was published on the Federal Fiscal Court's website on July 24, 2025. The decision concerns key questions regarding the effectiveness of waiver of proceedings and self-representation in fiscal court proceedings.
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