Church Exit Amendment Payroll Tax

By declaring the resignation of the Church, you are giving up membership in your religious community. This eliminates the obligation to pay church tax.

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Personal appearance necessary: Yes The individual prerequisites depend on the respective religious community. No application is required from the tax office.

Preconditions
Declaration of the resignation of the church to the body responsible for this in accordance with the respective state law.
Section 39e (3) income tax law https://www.gesetze-im-internet.de/estg/__39.html

They make a declaration of the resignation of the church to the body responsible under state law. This body informs the respective reporting authority, which in turn transmits the withdrawal and the date of withdrawal to the tax administration. Employers also receive knowledge of the elimination of the church tax characteristic via the electronic payroll tax deduction characteristics (ELStAM) at the next data call.

Responsible for the content
Lower Saxony State Tax Office

Last update or date of publication
25.03.2021