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Viele Domaininhaber denken, dass ihre Internet-Domain gegen einen Zugriff durch Dritte gesch\u00fctzt ist. Eine Domainpf\u00e4ndung ist jedoch in vielen Situationen zul\u00e4ssig. Dieser Ansicht schloss sich das Finanzgericht M\u00fcnster am 16.09.2015 an. Finanz\u00e4mter k\u00f6nnen r\u00fcckst\u00e4ndige Steuern pf\u00e4nden, indem sie die Anspr\u00fcche aus dem Domainvertrag an sich ziehen. Im vorliegenden Fall hatte eine Genossenschaft, welche f\u00fcr die Registrierung von Internet-Domains zust\u00e4ndig ist, gegen ein Finanzamt geklagt, das die Anspr\u00fcche eines Kunden pf\u00e4nden wollte. Das Urteil verdeutlicht wieder einmal, dass das Internet kein rechtsfreier Raum ist und „virtuelle“ Forderungen real gepf\u00e4ndet werden k\u00f6nnen – egal, wie abwegig dies zun\u00e4chst auch zu sein scheint. 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