Europe

On 17 September 2026, the Federal Fiscal Court issued a ruling (AW/7100023/2026) denying suspensive effect (aufschiebende Wirkung) to an appeal because the taxpayer failed to concretize their economic circumstances (wirtschaftliche Verhältnisse). The court held that a mere assertion of financial hardship is insufficient; the taxpayer must provide specific, verifiable details of income, assets, and liabilities

In a companion ruling dated 17 September 2026 (AW/7100022/2026), the Federal Fiscal Court similarly denied suspensive effect where the taxpayer failed to concretize their asset circumstances (Vermögensverhältnisse). The court emphasized that both income and asset positions must be fully disclosed to assess the proportionality of enforcement. This decision, published on 1 October 2026, reinforces the