This paper deals with the federal finance jurisdiction in Austria, which will be implemented within the amendment act (BGBl I 2012/51) on 1 January 2014. From this moment on, according to a "9+2"-model, nine administrative courts for each federal state and two federal courts, among them also a specific Federal Tax Court (BFG), will start to hold office. First the constitutional bases for the introduction of administrative courts of the first instance are elaborated. Afterwards the organization of the BFG, its judicial competences and its procedural law are explained. In view of the complicated regulations of the allocation of competences, also the term of the federal tax authorities is examined for a better understanding in a separate chapter. After that, the amended regulations of the tax procedural law within the Austrian Fiscal Code (BAO) are described with a focal point on legal protection. To clearly highlight theses amendments, they are contrasted to the procedural regulations, which must be applied in the proceedings of the Independent Tax Senate (UFS). The last chapter focuses on the tax procedural law of the Supreme Administrative Court (VwGH). In respect of the establishment of a system of legal protection in the proceedings of the VwGH, the Code of Civil Procedure (ZPO) acted as a model, for what reason also a comparison between these two systems of legal protection is drawn.