Church tax fixing

Religious communities in public law have the right to levy taxes on their members. This presupposes, among other things, a state-recognized tax code of the religious communities and a state church law. The church tax is levied mainly as a supplement to income tax (including income tax and capital gains tax). In the case of different spouses, a special church allowance is charged. The administration of the Evangelical and Catholic church tax on income and the special church money was transferred to the tax offices in Brandenburg by means of an administrative agreement.

Identity card or passport with last registration certificate Married or divorced persons: birth certificate or marriage certificate


There is no separate form for church tax. The income tax return is decisive.

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Preconditions
You are subject to church tax if you are a member of a religious community that collects church tax and are domiciled or habitually resident in Germany (are subject to unlimited tax). The main use of the church tax is the church tax on income. In addition, there is also the possibility to levy a church tax on the property, as well as the general and special church money. Beginning of church tax liability Membership is governed by church law. The affiliation is usually founded, for example, in the Evangelical State Churches or the Roman Catholic Church by baptism. The church tax obligation begins on the first day of the following month, which follows the beginning of membership or the establishment of a residence in Germany. Termination of church tax The church tax obligation is ended by death, the move abroad or the withdrawal from the church. Anyone who wants to leave the Church must explain this to the registry office. The withdrawal shall take effect at the end of the calendar month in which the resignation of the Church has been declared. Accordingly, the deduction of church tax in the payroll tax deduction procedure is discontinued after this date.
www.finanzamt.brandenburg.de www.finanzamt.brandenburg.de/Tax Information/Church Tax

As part of the income tax return, you indicate whether you are liable to church tax. The tax office collects the church tax from income as a supplement to income tax. If you are married and your spouse does not belong to a tax-raising religious community, the special church allowance is considered.

Responsible for the content
Ministry of Finance and for Europe

Last update or date of publication
13.10.2020