"We are subjects, not citizens of our state." At least from a tax law perspective, this provocative thesis holds true. German tax law aims to unsettle, confuse, and ultimately disempower you as a sovereign citizen. You are expected to pay, but you have no say in the design of tax law, nor can you claim your rights against a poor and incorrectly applied tax law, or influence the use of your tax money. Peter Lüdemann, one of the most renowned German tax lawyers, takes a ruthless inventory of German tax law. Deliberate complexity, untrained personnel in courts, and constant changes in legislation ensure that citizens no longer understand the public law that is supposed to protect them from the state. And this is all within a realm of public law.