The Antisemitic Jurisprudence of the Reich Finance Court (Reichsfinanzhof)

an Analysis of Case Files from the National Socialist Era

Authors

  • Regine Buchheim

DOI:

https://doi.org/10.46801/2595-6280.62.18.2026.3059

Keywords:

Reichsfinanzhof, taxation nazism, jurisprudence, discrimination

Abstract

The article examines the jurisprudence of the Reich Finance Court (Reichsfinanzhof, abbreviated as RFH in German) concerning Jewish individuals subject to taxation, based on the best-preserved case files stored at the Federal Archives in Berlin. More than ninety decisions were identified and analyzed in relation to the period from 1933 to 1943, allowing for a nuanced assessment of the RFH’s role in the deprivation of rights of German Jews. The case files provide clarifications regarding the influence of the Reich Ministry of Finance on the panels of the Fiscal Court, as well as indicating when and to what extent the judges were involved in the persecution of German Jews.

RDTA 62

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Published

2026-05-15

How to Cite

Buchheim, R. (2026). The Antisemitic Jurisprudence of the Reich Finance Court (Reichsfinanzhof): an Analysis of Case Files from the National Socialist Era. Revista Direito Tributário Atual, 62, 407–452. https://doi.org/10.46801/2595-6280.62.18.2026.3059

Issue

Vol. 62 (2026)

Section

Doutrina Nacional (Not Peer Reviewed)

License

Copyright (c) 2026 Regine Buchheim

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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