Withdrawal from a church, religious community, or ideological community that is a public-law corporation requires, pursuant to Article 3(4) of the Bavarian Church Tax Act (KirchStG), a verbal or written declaration submitted to the registry office of the person’s place of residence or habitual residence is required for the declaration to have legal effect under public law. If the declaration of withdrawal is in writing, the signatory’s signature must be notarized.

The following churches, religious communities, and ideological communities are recognized as public-law corporations:

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 Congregations,
7. the Russian Orthodox Church Abroad,
8. the State Association of Jewish Communities in Bavaria,
9. 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 Bavarian Association for Freedom of Thought,
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 withdrawal in the case of Section 8 states that the withdrawal is from the Israelite confession (Art. 2, para. 1, KirchStG).

 

Churches, religious communities, and ideological communities that are public-law entities are authorized to collect church tax from their members. Withdrawal from a religious community affects any church tax that may be due.

The registry office notifies the relevant church tax office, the tax office, and the registration authority of the withdrawal.