Church tax fixing

Religious communities in public law have the right to levy taxes on their members. This presupposes a state-recognised tax code. The church tax is levied mainly as a supplement to income tax (including income tax and capital gains tax). In the case of different spouses, it is possible to collect a special church allowance. The administration of church tax from income and special church money can be transferred to the tax offices. In addition, there is regionally the church tax from the property and the church money. The administration of the church tax from the property can be transferred to the congregations. The church money can only be collected by the religious community itself.

Identity card or passport with last registration certificate Married or divorced persons: birth certificate or marriage certificate


There is no separate form for church tax. The income tax return is decisive.

Related Links

Preconditions
The person who is a member of a religious community that collects church tax and is domiciled or habitually resident in germany is liable to church tax. The main use of the church tax is the church tax on income. In addition, there is also the church tax on the property, as well as the general and special church money. Beginning of church tax liability Membership is governed by church law. The affiliation is usually founded by baptism .B. at the Evangelical State Churches or the Roman Catholic Church. The church tax obligation begins on the first day of the following month, which follows the beginning of membership and the establishment of a residence in Germany. Termination of church tax The church tax obligation is ended by death, the move abroad or the withdrawal from the church. If you wish to leave the Church, you must explain this to the registry office.
As part of the income tax return, you indicate whether you are liable to church tax. The tax office collects the church tax from income as a supplement to income tax. If you are married and your spouse does not belong to a tax-raising religious community, the special church allowance is considered.