Kirchenaustritt; Erklärung
Inhalt
Begriffe im Kontext
Fachlich freigegeben am
Fachlich freigegeben durch
- Gesetz über die Erhebung von Steuern durch Kirchen, Religions- und weltanschauliche Gemeinschaften (Kirchensteuergesetz - KirchStG)
- Verordnung zur Ausführung des Kirchensteuergesetzes (AVKirchStG)
- Kirchen, Religions- und weltanschauliche Gemeinschaften mit der Eigenschaft einer Körperschaft des öffentlichen Rechts
Resignation from a church, religious community or ideological community must be declared in person for recording at the registry office or must be submitted there in writing in a publicly certified form.
According to Art. 3 Para. 4 of the Bavarian Church Tax Act (KirchStG), resignation from a church, religious community or ideological community that is a public corporation requires an oral or written declaration to the registry office of the place of residence or habitual abode in order to take effect under public law. In the case of a written declaration of resignation, the signature of the person making the declaration must be certified by a notary.
The following churches, religious communities and ideological communities are recognized as corporations under public law:
- The Roman Catholic Church,
- the Evangelical Lutheran Church in Bavaria,
- the Evangelical Reformed Church in Bavaria,
- the Old Catholic Church in the Free State of Bavaria,
- the Evangelical Methodist Church,
- the Association of Bavarian Mennonite Churches,
- the Russian Orthodox Church Abroad,
- the State Association of Jewish Communities in Bavaria,
- the Christian Science in Bavaria,
- the New Apostolic Church of Southern Germany,
- the Seventh-day Adventist Church in Bavaria,
- the Christian Community in Bavaria,
- the Greek Orthodox Metropolis of Germany,
- the Federation for Freedom of Thought Bavaria,
- the Federation of Evangelical Free Churches in Germany,
- the Federation of Pentecostal Free Churches,
- the Romanian Orthodox Metropolis for Germany, Central and Northern Europe,
- Jehovah's Witnesses in Germany
- Humanist Association
- Federation of Free Evangelical Churches in Germany
The declaration of resignation in the case of number 8 states that the resignation is from the Israelite confession (Art. 2 para. 1 KirchStG).
Churches, religious communities and ideological communities that are corporations under public law are entitled to levy church tax on their members. Leaving a religious community has an effect on any church tax payable.
The registry office notifies the church tax office concerned, the tax office and the registration office of the resignation.
- Identity card or passport
- in the case of authorised representation, a power of attorney with identity card of the applicant and of the authorised representative is required
The declaration of resignation must state
- the surname and first names of the declarant,
- the date and place of birth and
- his/her domicile or permanent residence.
The declaration must clearly state the religious or ideological community from which the declarant wishes to leave.
The resignation may not be declared subject to a condition or reservation. Representation is permitted when submitting the declaration of withdrawal. The representative must prove his or her power of representation by submitting a written power of attorney that expressly authorizes the submission of a declaration of withdrawal from a specific church, religious community or ideological community. The signature of the principal must be publicly certified by a notary.
A fee of EUR 25.00 is charged for the recording of a transcript of the oral declaration of resignation. A fee of EUR 10.00 is charged for confirmation of the verbal declaration of resignation in the form of a copy of the minutes.