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Change in church tax deduction on joining the church


If you join or re-join a tax-levying religious community, you must pay church tax in accordance with the church tax laws of the federal states, as a supplement to income or wage tax (Lohnkirchensteuer). 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 each time the wage is paid. The corresponding procedure for deducting the wage church tax is largely automated. Therefore, you usually do not have to do anything further after declared entry in order to meet your church tax obligations.

The religious communities themselves regulate how and to which office church membership is to be declared. Church membership is recorded by 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 affiliation and the corresponding date. The BZSt stores the electronic wage tax deduction characteristics (ELStAM) in a database. The stored data also includes characteristics for the deduction of church tax.

The BZSt makes the ELStAM available to the employer for automatic retrieval free of charge. The ELStAM are decisive for the withholding of church tax by the employer in the tax deduction procedure, i.e. the employer is bound by them and does not need to check the question of church tax liability.

Process flow

You submit the declaration of entry or re-entry to the respective religious community.

  • The religious community informs the relevant registration office. 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.

Requirements

  • personal declaration of entry or re-entry into the church to the religious community
  • the individual requirements depend on the respective religious community

Which documents are required?

You do not need to submit any documentation.

What are the fees?

There are no costs for you.

Processing duration

When joining or re-joining a religious community, the change in the church tax deduction feature becomes effective for tax purposes on the 1st of the month following the entry.
Example: If your church entry occurs on 7/4, it will be effective for tax purposes on 8/1.

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

31.10.2021

Author

The text was automatically translated based on the German content.

competent Bodies


Einheitsgemeinde Haselünne, Stadt
Address: Rathausplatz 1 , 49740 Haselünne
Timetable
Postal address: Post Office Box 280 , 49735 Haselünne
Timetable
Telephone: 05961 509-0
Fax: 05961 509-500
Building Access
elevator available, wheelchair-accessible

Ansprechpartner

Bürgerservice Stadt Haselünne
responsible for:

Data protection information


Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Timetable
Postal address: Post Office Box 15 62 , 49705 Meppen
Timetable
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
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

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

Einheitsgemeinde Haselünne, Stadt
Address: Rathausplatz 1 , 49740 Haselünne
Timetable
Postal address: Post Office Box 280 , 49735 Haselünne
Timetable
Telephone: 05961 509-0
Fax: 05961 509-500
Building Access
elevator available, wheelchair-accessible

Ansprechpartner

Bürgerservice Stadt Haselünne
responsible for:

Fachbereich Zentrale Steuerung und Finanzen
Address: Rathausplatz 1 , 49740 Haselünne
Timetable
Postal address: Post Office Box 280 , 49735 Haselünne
Timetable
Telephone: 05961 509-440
Fax: 05961 509-500
Building Access
elevator available, wheelchair-accessible

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Timetable
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

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