Elektronische Lohnsteuerabzugsmerkmale Änderung bei Kirchenaustritt
Hamburg
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99102036011002
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Typ 2a
Inhalt
<div lang="en-x-mtfrom-de">Electronic wage tax deduction criteria change when leaving the church</div>
Begriffe im Kontext
<div lang="en-x-mtfrom-de">Leaving church, ELStAM</div> (Synonym), <div lang="en-x-mtfrom-de">Church tax</div> (Synonym), <div lang="en-x-mtfrom-de">Church wage tax</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM</div> (Synonym), <div lang="en-x-mtfrom-de">Exit church</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM, employee, leaving the church</div> (Synonym)
Fachlich freigegeben am
25.03.2024
Fachlich freigegeben durch
nicht vorhanden
By formally declaring your withdrawal from the church, you terminate your membership in the religious community. This measure removes your obligation to pay church tax.
- You submit a declaration of leaving the church to the local HamburgService.
- The HamburgService on site informs the tax authorities of the withdrawal and the date of withdrawal.
- Employers will also be informed of the elimination of the church tax feature via the so-called electronic wage tax deduction features (ELStAM) the next time they retrieve data.
If you leave the church, the change in the church tax deduction characteristic will take effect for tax purposes on the 1st of the following month. Example: If you leave a tax-collecting religious community on February 15th, this will take effect for tax purposes from March 1st.
- Electronic payroll tax deduction features Change when leaving the church
- By leaving the church, you are no longer liable for church tax
- The responsibility for leaving the church lies with the local HamburgService. The HamburgService reports the church exit to the tax office and the church administration.
If you want to find out exactly who is responsible for your request, please follow the link to Authority finder Hamburg