BFH ruling IX R 22/22: Scope of the right to information under the GDPR vis-à-vis the tax office
- Patricia Lederer
- 4 days ago
- 2 min read
Updated: 10 hours ago
Federal Fiscal Court strengthens comprehensive right to information under Art. 15 GDPR – Judgment published on 20 June 2025
Frankfurt am Main
June 27, 2025
On June 20, 2025, the Federal Fiscal Court (BFH) published important clarifications regarding the right to information under Article 15 of the General Data Protection Regulation (GDPR) vis-à-vis the tax office in its judgment IX R 22/22.
Background
The dispute centered on whether a taxpayer has a comprehensive right to information from the tax office regarding personal data processed during tax investigations and tax proceedings. Specifically, the issue also concerned the release of copies of paper files containing personal data.
Decision
The Federal Fiscal Court (BFH) overturned the previous ruling of the Munich Finance Court and remanded the case for a new hearing. The Federal Fiscal Court essentially ruled:
The right to information under Art. 15 GDPR extends to personal data, even if they are contained in paper files and regardless of the form of file management (electronic or analogue).
The tax authority is also obliged to provide the data subject with copies of the personal data if this is necessary for the effective exercise of his or her rights.
A general exclusion of information due to the effort involved or other legal regulations (Section 32c AO) is not permissible without further ado.
The current practice of providing information only to a limited extent or not at all is not compatible with the GDPR.
Significance for taxpayers
The ruling strengthens taxpayers' rights to be fully informed about the personal data stored by tax authorities. It creates transparency and enables those affected to better exercise their rights in tax proceedings.
TaxPro expertise
TaxPro supports clients in enforcing their rights to information from the tax authorities and tax investigators. With our experience and expertise, we help enforce claims and ensure the protection of personal data.
