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Change in church tax deduction when leaving the church

If you leave a tax-collecting religious community, the obligation to pay church tax as a supplement to income tax or wage tax (Lohnkirchensteuer) does not apply according to the church tax laws of the federal states. The employer therefore no longer has to withhold the church tax from the employee's salary in addition to the wage tax and pay it to the tax office for each wage payment. The corresponding procedure for eliminating the deduction of wage church tax is largely automated. As a rule, you do not have to do anything further after your declared resignation to get rid of your obligation to pay the church tax.

How and at which point the resignation from the church is to be explained is regulated differently by state law. Church membership is recorded with the registration authorities of the Länder and can only be changed by them. The tax authorities have no influence on this. This is important, for example, if the authorities have incorrect data.

The registration authorities notify the Federal Central Tax Office (BZSt) of changes in church membership and the corresponding date. The BZSt stores the electronic income tax deduction characteristics (ELStAM) in a database. The stored data also includes characteristics for church tax deduction.

The BZSt provides the ELStAM to the employer for free automated retrieval. For the withholding of the church tax in the tax deduction procedure by the employer, the ELStAM are decisive, i.e. the employer is bound by this and does not need to examine the question of church tax liability.
 

Process flow

They make a declaration of resignation from the church to the competent authority under state law.

  • This office informs the respective registration authority, which in turn transmits the resignation and the date of withdrawal to the tax administration.
  • Therefore, no application or notification to the tax office is required.

Requirements

  • Declaration of resignation from the church to the competent authority under the respective state law

Which documents are required?

You do not need to submit any documentation.

What are the fees?

Whether and to what extent fees are incurred for the withdrawal depends on the fee schedules of the competent authority in the respective federal state. The tax authorities do not charge any fees.

Author

The text was automatically translated based on the German content.

Technically approved by

Lower Saxony State Tax Office

competent Bodies

Einheitsgemeinde Haselünne, Stadt

Address: Rathausplatz 1 , 49740 Haselünne
Postal address: Post Office Box 280
Telephone: 05961 509-0
Fax: 05961 509-500
Building Access:
elevator available : yes
wheelchair-accessible : yes

Ansprechpartner

Point of contact:
Bürgerservice Stadt Haselünne
responsible for:

Data protection information

Einheitsgemeinde Haselünne, Stadt

Address: Rathausplatz 1 , 49740 Haselünne
Postal address: Post Office Box 280
Telephone: 05961 509-0
Fax: 05961 509-500
Building Access:
elevator available : yes
wheelchair-accessible : yes

Ansprechpartner

Point of contact:
Bürgerservice Stadt Haselünne
responsible for:

Landkreis Emsland

Address: Ordeniederung 1 , 49716 Meppen
Postal address: Post Office Box 15 62
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Building Access:
elevator available : yes
wheelchair-accessible : yes
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
BIC: GENODEF1LIG
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
BIC: NOLADE21EMS
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
BIC: PBNKDEFF250
IBAN: DE36250100300012132306

Ansprechpartner

Point of contact:
Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
Room:
605
responsible for:

Landesbeauftragte für den Datenschutz Niedersachsen

Address: Prinzenstraße 5, 30159 Hannover
Telephone: +49 511 12045-00
Fax: +49 511 12045-99
Building Access:
elevator available : unknown
wheelchair-accessible : unknown

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.