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:

1. The Roman Catholic Church,
2. the Evangelical Lutheran Church in Bavaria,
3. the Evangelical Reformed Church in Bavaria,
4. the Old Catholic Church in the Free State of Bavaria,
5. the Evangelical Methodist Church,
6. the Association of Bavarian Mennonite Churches,
7. the Russian Orthodox Church Abroad,
8. the State Association of Jewish Communities in Bavaria,
9. the Christian Science in Bavaria,
10. the New Apostolic Church of Southern Germany,
11. the Seventh-day Adventist Church in Bavaria,
12. the Christian Community in Bavaria,
13. the Greek Orthodox Metropolis of Germany,
14. the Federation for Freedom of Thought Bavaria,
15. the Federation of Evangelical Free Churches in Germany,
16. the Federation of Pentecostal Free Churches,
17. the Romanian Orthodox Metropolis for Germany, Central and Northern Europe,
18. Jehovah's Witnesses in Germany
19. Humanist Association
20. 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.