Amendment of the church tax deduction upon church entry
If you join or rejoin a tax-collecting religious community, you must pay church tax according to the church tax laws of the federal states, as a supplement to income tax or wage tax (wage church tax). The employer must therefore withhold not only the wage tax, but also the church tax from the employee's wages and pay it to the tax office every time a salary is paid. The corresponding procedure for deducting income church tax is largely automated. As a rule, you do not have to do anything else to meet your church tax obligations after you have declared your entry.
How and at what point the entry into the church is to be explained is regulated by the religious communities themselves. Church affiliation is recorded by the registration authorities of the federal states 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 inform the Federal Central Tax Office (BZSt) of changes in church affiliation and the corresponding date. The BZSt stores the electronic wage tax deduction characteristics (ELStAM) in a database. The stored data also includes features for church tax deduction.
The BZSt provides the ELStAM to the employer for free automated retrieval. For the withholding of church tax in the tax deduction procedure by the employer, the ELStAM are decisive, i.e. the employer is bound by them and does not need to examine the question of church tax liability.
You submit the declaration of entry or re-entry to the respective religious community.
- The religious community informs the responsible registration authority. There, the information is stored and forwarded to the Federal Central Tax Office.
- The Federal Central Tax Office informs the tax offices.
- No application or notification to the tax office is required, as the data is forwarded by the registration authorities to the employer via the Federal Central Tax Office.
- personal declaration of church entry or re-entry vis-à-vis the religious community
- the individual requirements depend on the respective religious community
Which documents are required?
You do not need to submit any documents.
What are the fees?
There are no costs for you.
When entering or re-entering a religious community, the change in the church tax deduction feature becomes effective for tax purposes on the 1st of the month following entry.
Example: If you join the church on 4.7., this will be effective for tax purposes on 1.8.
Applications / forms
- Forms: no
- Online procedure possible: no
- Written form required: no
- Personal appearance required: no
Technically approved by
Federal Ministry of Finance
Professionally released on
The text was automatically translated based on the German content.