Is there an API for BFH decisions?

Yes. The REST API and the MCP server return decisions of the Federal Fiscal Court and the fiscal courts with full text and citations. The address https://klaracase.de/mcp/steuerrecht searches only the fiscal courts.

Can Claude cite BFH decisions with real case numbers?

Yes, when Claude searches through Klaracase. Every case number in the answer points to a decision in the corpus, with court and date. The legal assessment stays with you.

What does access cost?

Every call uses credits from your organization's balance, the same one the web app uses. A search costs 1 credit. The table above lists the price per tool. Your first organization receives 30 credits once, valid for 30 days.

How do I connect Claude, ChatGPT or Cursor?

Add the MCP address on this page as a custom connector. Claude and ChatGPT sign in with OAuth. Cursor and your own agents use an API token. The MCP documentation lists the steps for each client.

Are the case numbers in the answers real?

Every case number Klaracase returns points to a decision in the corpus, with court and date. You can fetch and read the full text at any time. The legal assessment stays with you.

API and MCP

German tax law: court decisions and statutes via API and MCP

The case law of the Federal Fiscal Court (BFH) and the fiscal courts, ready for your software and your AI assistant. Every answer names the case number and date of a decision you can trace in the corpus.

Decisions from 1969 to 2026.

https://klaracase.de/mcp/steuerrecht

Built and operated in Germany

Server location: GermanyOne dedicated server hosted by Hetzner in Germany. Backups are stored encrypted in Frankfurt (eu-central-1).

Recipients disclosedEvery service that receives data from you is named in the privacy policy, with its purpose and location.

Built in GermanyBuilt for German law: court decisions, statutes and citations from German sources.

Data processing. The AI services that receive your search query process it in the EU. The providers belong to companies based in the USA. More on privacy and security

In the corpus

Decisions: 31,000+
Courts: 2
Statutes: 14
Linked citations: 99,000+

Decisions from 26 June 1969 to 21 September 2026. Measured on 11 October 2026.

Example query

One question, one call, real case numbers

A recorded query from 11 October 2026. Every case number below exists in the corpus, and the excerpts are verbatim.

Question

When is a managing shareholder's salary treated as a hidden profit distribution?

Call

search_decisions({
  "query": "Wann ist ein Gesellschafter-Geschäftsführer-Gehalt eine verdeckte Gewinnausschüttung?",
  "branch": "finanz"
})

Answer

2 K 199/10 · FG Hamburg 2. Senat · 28 June 2012
nebst Maßstäben stellen verdeckte Gewinnausschüttungen dar(Rn.36) (Rn.37) .2. Bei der Prüfung, ob ein Versorgungsanspruch eines Gesellschafter-Geschäftsführers noch erdient werden kann, ist ein Anspruch auf eine …
2 V 278/15 · FG Hamburg 2. Senat · 2 March 2016
Senat — Beschluss vom 02.03.2016 — 2 V 278/15 | ECLI:DE:FGHH:2016:0302.2V278.15.0A] [Leitsatz] Ein fortlaufender monatlich im Voraus getroffener bedingter Gehaltsverzicht eines Gesellschafter-Geschäftsführers stellt eine verdeckte …
6 K 3071/01 K,F · Finanzgericht Düsseldorf · 19 August 2003
wonach der Tantiemeanteil an den Gesamtbezügen in der Regel höchstens 25% betragen darf, kommt im Streitfall nach Ansicht des Senats eine verdeckte Gewinnausschüttung nicht in Betracht. 23Zwar ist der Anteil der gewinnabhängigen Vergütung i.H.v. …

Use cases

Three ways to use Tax law

Amending tax assessments

Your assistant finds BFH decisions on amendments under § 173 AO and shows which fiscal courts cite them.

Input VAT in an objection

Citation Check matches every BFH case number in your draft objection on § 15 UStG against the corpus.

Property tax and valuation

Filter property tax decisions by date and read the provisions of BewG and GrStG in the same call.

Connect

Connect to Tax law in a few minutes

This address searches the Tax law area only. Claude.ai and ChatGPT sign in with your account. The other routes use a token.

Claude Code: run the command in a terminal and replace YOUR_TOKEN_HERE with your token.

claude mcp add --transport http klaracase-steuerrecht https://klaracase.de/mcp/steuerrecht \
  --header "Authorization: Bearer YOUR_TOKEN_HERE"

Claude.ai: add a custom connector and enter this address. You sign in with your account.

https://klaracase.de/mcp/steuerrecht

More in the documentation: MCP documentation, REST API documentation

Coverage

What Tax law covers

Decisions by court

Court	Decisions
FG	19,000+
BFH	11,000+

Most cited norms

Norm	Citing decisions
§ 135 FGO	18,000+
§ 115 FGO	13,000+
§ 100 FGO	6,100+
§ 155 FGO	4,400+
§ 151 FGO	3,700+
§ 118 FGO	3,100+
§ 4 EStG	3,100+
§ 136 FGO	2,900+
§ 164 AO	2,900+
§ 116 FGO	2,700+

Most cited decisions

Case number	Court	Date	Cited by
III R 52/13	BFH	3 July 2014	130+
GrS 1/15	BFH	28 November 2016	120+
I B 157/10	BFH	7 September 2011	120+
V R 37/10	BFH	22 August 2013	110+
X K 13/12	BFH	7 November 2013	110+
VI R 42/10	BFH	12 May 2011	110+
III R 14/15	BFH	4 February 2016	100+
IX B 21/18	BFH	25 April 2018	100+

Statutes in this area

AO Abgabenordnung
EStG Einkommensteuergesetz
UStG Umsatzsteuergesetz
KStG Körperschaftsteuergesetz
GewStG Gewerbesteuergesetz
ErbStG Erbschaftsteuer- und Schenkungsteuergesetz
GrEStG Grunderwerbsteuergesetz
FGO Finanzgerichtsordnung
EStDV Einkommensteuer-Durchführungsverordnung
AStG Gesetz über die Besteuerung bei Auslandsbeziehungen
UmwStG Umwandlungssteuergesetz
BewG Bewertungsgesetz
GrStG Grundsteuergesetz
SolZG Solidaritätszuschlaggesetz

Measured

Measured on real questions

Measured: without sources, three AI models cited 168 of 374 case numbers we could not confirm. With our data, 1 of 471.

See the benchmark for Tax law

Cost

What a call costs

Every call costs a fixed number of credits. New accounts get 30 credits once, valid for 30 days.

Tool	Purpose	Credits
search_decisions	Search decisions	1
get_decision	Full text of one decision	1
get_norm	Current text of one norm	1
get_citation_graph	Citations of one decision	2
assemble_datapackage	Data package from several decisions	5
list_facets	List filter values	free

See pricing and plans

Questions

Frequently asked questions

More areas of law

Back to the overview of API and MCP

Start with Tax law

Data processing. The API and the MCP server use the same search as the web app. OpenRouter and Voyage AI process the text of a search query in the EU. Citation Check examines texts on our server in Germany, without AI services. More on privacy and security