Court structure and the legal profession : Germany
j>The administrative courts (local, higher and federal) handle all proceedings under administrative law that do not fall within the jurisdiction of the social and finance courts or, in exceptional cases, the ordinary courts (e.g. cases of official liability), or do not involve disputes which fall under constitutional law.
j>The social courts (local, higher and federal) rule on all disputes concerned with social security.
2>The finance courts (state and federal) deal with taxation and related matters.
In the five new federal states, the old court structure was retained for a transitional period. Today this adjustment phase has been completed; the court structure in the old and the new federal states is identical.
Separate from the aforementioned five types of courts is the Federal Constitutional Court, which is not only the country’s supreme court but also an organ of the constitution. It rules on constitutional disputes.