Church tax Assessment

The public religious communities have the right to levy taxes on their members. This requires a state-recognized tax code. Church tax is mainly levied as a supplement to income tax (including income tax and capital gains tax). In the case of spouses of different faiths, it is possible to charge a special church fee. The administration of the church tax on income and the special church money can be transferred to the tax offices. In addition, there are regionally isolated church taxes on real estate and church money. The administration of the church tax on real estate can be transferred to the congregations. The church fee 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.

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Anyone who is a member of a religious community collecting church tax and has his domicile or habitual residence in Germany is liable to church tax. The main application of the church tax is the church tax on income. In addition, there is the church tax on real estate, as well as the general and the special church money.

Beginning of church tax liability
Membership is governed by inner-church law. The affiliation is e.B. in the case of the Protestant regional churches or the Roman Catholic Church usually justified by baptism. The church tax liability 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 liability
The church tax liability is terminated by death, moving abroad or leaving the church. If you want to leave the church, you must declare this to the registry office.

Related Links

  • Article 140 of the Basic Law for the Federal Republic of Germany (GG) in the former part with Article 137.6 The Constitution of the German Reich (WRV)
  • Act on the Collection of Taxes by Churches, Other Religious Communities and World Views (KiStRG)

As part of the income tax return, you indicate whether you are subject to church tax. The tax office levies 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 fee comes into consideration.

Responsible for the content
Lower Saxony Ministry of Finance

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