Insert blocking note on religious affiliation Unfortunately this specification of service has not yet been completely translated.

If you do not want your religious affiliation to be queried, you can insert a blocking notice. The blocking notice obligates you to file a tax return in order to pay any applicable church tax on capital gains tax yourself.

Persons subject to church tax must pay the church tax on capital gains tax. For this purpose, the entities obliged to pay the capital gains tax, for example banks, must inquire at the Federal Central Tax Office (BZSt) whether their customers belong to a religious community that levies church tax.

As a customer, you can object to this automated query of your religious affiliation by inserting a blocking notice. However, the blocking notice does not change the obligation to pay church tax on capital gains tax, if applicable. The office required to pay the tax can only no longer do so on your behalf. If you file a blocking notice, you are instead required to file a tax return in order to pay the church tax on capital gains tax yourself.

You can submit your blocking notice online via the BZSt online portal (BOP). Alternatively, you can also submit the blocking notice to the BZSt by mail.

To insert the blocking note via the BOP, you must register there beforehand.





  • completed declaration for the entry or deletion of a blocking notice
  • Forms available: Yes
  • Written form required: Yes
  • Informal application possible: No
  • Personal appearance required: No
  • Online service available: Yes

Preconditions

Blocking notice can be filed by

  • natural persons

Other requirements:

  • You need your tax identification number (IdNr.)
  • when you enter the blocking notice via the BOP:
    • You are registered in the ElsterOnline-Portal (EOP) and have an EOP certificate or
    • you are registered in the BZStOnline-Portal (BOP) and have a BOP certificate

Related Links

  • § 51a Absatz 2c Satz 1 Nummer 3 sowie Satz 6, Absatz 2e in Verbindung mit Absatz 6 Einkommensteuergesetz (EStG)

Related Links

  • Weitere Informationen zum Sperrvermerk auf der Internetseite des Bundeszentralamts für Steuern (BZSt)

You must submit your blocking notice online via the BZStOnline-Portal (BOP) or in writing to the BZSt.

Online procedure:

  • You must first register online in the BOP.
  • The BZSt will then send you the activation data by e-mail and the activation code for your access by mail.
  • Activate your BOP account with the data you have received. You will then receive a BOP certificate. You can use this certificate to log in to your BOP account in the future.
    • Note: If you already have an ELSTER certificate, you can also use this to log into the BOP.
  • Now you can insert the blocking note in your BOP account.
    • Note: You will need your tax identification number (IDNr.) to insert the blocking code. If you do not have this, you can request notification of the tax identification number (IDNr.) online on the BZSt website.
  • The BZSt will then inform you via your BOP mailbox that the blocking notice has been successfully entered.

Written procedure:

  • Go to the BZSt website and call up the declaration on the blocking notice there.
  • Fill out the declaration online. Print it out and sign it.
  • Send your declaration by mail to the BZSt.
  • The BZSt will then inform you by mail that the blocking notice has been successfully entered.

Responsible for the content
Federal Ministry of Finance (BMF) on behalf of the Single Point of Contact of the Federal States (EAP)

Last update or date of publication
03.03.2022