Church Exit Amendment Payroll Tax Unfortunately this specification of service has not yet been completely translated.

To leave a tax-raising religious community, please contact the body responsible for you. There are different regulations for this depending on the federal state and the religious community.

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.


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Last update or date of publication
25.03.2021