Church entry change wage tax
Unfortunately this specification of service has not yet been completely translated.

Für den Eintritt oder Wiedereintritt in eine steuererhebende Religionsgemeinschaft geben sie zunächst eine Erklärung gegenüber der Religionsgemeinschaft ab.
To join or re-join a tax-collecting religious community, you must submit a declaration to the relevant religious community.
If you have joined a tax-collecting religious community, the electronic wage tax deduction criteria (ELStAM) will be changed.
The registration data is decisive for the electronic wage tax deduction features.

The tax offices cannot change the religious affiliation in the registration data. This is only possible for the registration authorities responsible for this. This can e.g. B. become important if the registration authorities have incorrect data. This is not to be clarified with the tax offices, but with the registration authorities - if necessary together with the respective religious community.
In principle, no documents are required.

Preconditions

Personal declaration of joining or re-joining the church to the religious community.

Hints

There are five religious communities in Hamburg that have the church / cult tax administered by the tax offices:

  • Evangelical Lutheran Church (ev)
  • Roman Catholic Church (rk)
  • Old Catholic Church (ak)
  • Jewish community in Hamburg (jh)
  • Evangelical Reformed Church (rf).
Section 39e (3) of the Income Tax Act (EStG)

Related Links

  • Church entry
  • The declaration of entry or re-entry is made to the respective religious community.
  • The religious community informs the competent registration authority.
  • The information is saved there and forwarded to the Federal Central Tax Office.
  • The Federal Central Tax Office informs the tax offices.
  • For employees, the wage tax deduction feature (ELStAM = electronic wage tax deduction feature) is made available in a database for the employer. The next time the employer accesses the wage tax deduction features, the employer will then be automatically informed of the new church tax deduction feature.

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