Kirchensteuer Festsetzung

Religious communities under public law have the right to levy taxes on their members. This requires a state-recognised tax code. Church tax is mainly levied as a surcharge on income tax (including wage tax and capital gains tax). In the case of spouses of different faiths, it is possible to levy a special church tax. The administration of church tax on income and the special church tax can be transferred to the tax offices. In addition, there are individual regional church taxes on real estate and church fees. The administration of the church tax on real property can be transferred to the municipalities. The church tax can only be levied by the religious community itself.

• Identity card or passport with last registration certificate
• Married or divorced persons: Birth certificate or marriage certificate

A person is liable to church tax if he or she is a member of a religious community that levies church tax and is domiciled or habitually resident in Germany. The main application of the church tax is the church tax on income. In addition, there is the church tax on real estate, as well as the general and the special church tax.

Beginning of the church tax liability
Membership is determined by internal church law. For example, membership in the Protestant regional churches or the Roman Catholic Church is usually established by baptism. The obligation to pay church tax begins on the first day of the month following the start of membership and the establishment of a place of residence in Germany.

Termination of the church tax liability
The church tax liability is terminated by death, moving abroad or leaving the church. If you wish to leave the church, you must declare this to the registry office.

As part of your income tax return, you state whether you are liable to church tax. The tax office levies church tax on your income as a surcharge on income tax. If you are married and your spouse does not belong to a religious community that levies the tax, you may be eligible for the special church tax.

Church tax is a tax that religious communities that are recognised as public corporations can levy on their members.

The church tax is regularly levied by the tax office (in Bavaria by the church tax office) or by the employer or bank.

You must declare your membership in a church or religious community to the relevant church or religious community.

You must declare your resignation from a church or religious community to your municipal administration / municipal administration / city administration.

You can declare your resignation in writing or by submitting a declaration of resignation in publicly certified form. Public certification can be carried out, for example, by a notary. You will receive a certificate of resignation for a fee when you leave the church.

With the notarization of the resignation, the religion characteristic in your registration data will be changed and automatically taken into account in the electronic income tax deduction characteristics (cf. ELStAM) as well as the electronic church tax deduction characteristics (in the case of tax deduction from capital gains).

There is no separate form for church tax. The income tax return is decisive.