Church entry amendment payroll tax

For the entry or re-entry into a tax-raising religious community, they make a statement to the corresponding religious community. If you have entered a tax-raising religious community, the electronic payroll tax deduction characteristics (ELStAM) will be changed. The reporting data are decisive for the electronic payroll tax deduction characteristics. The tax offices cannot change the religious affiliation in the registration data. This is only possible for the relevant reporting authorities. This can be important, for example.B. if incorrect data is available to the reporting authorities. This is then not to be clarified at the tax offices, but at the registration authorities - if necessary together with the respective religious community.

In principle, no documentation is required.


Admission to a religious community takes place in person. The individual prerequisites depend on the respective religious community. No application is required from the tax office, as the data is passed on by the reporting authorities via the Federal Central Office.

Preconditions
Personal declaration of church entry or re-entry towards the religious community.
Section 39e (3) income tax law The legal basis can be found on the website Laws on the Internet https://www.gesetze-im-internet.de/estg/__39.html

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The declaration of entry or re-entry is made to the respective religious community. The religious community informs the competent reporting authority. The information is stored there and forwarded to the Federal Central Tax Office. The Federal Central Tax Office informs the tax offices. For employees, the payroll tax deduction characteristic (ELStAM = electronic payroll tax deduction characteristics) is provided in a database for the employer. The next time the employer retrieves the payroll tax deduction characteristics, the employer is then automatically informed about the new church tax deduction feature.

Responsible for the content
Lower Saxony State Tax Office

Last update or date of publication
22.03.2016