Anyone who is a member of a religious community collecting church tax is liable to church tax.
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.
In Rhineland-Palatinate, church tax is levied on income by the dioceses of the Roman Catholic Church, the Evangelical Regional Churches, the Old Catholic Church, the Jewish religious communities of Bad Kreuznach and Koblenz, the Free Religious Community of Mainz, the Free Religious Community of Palatinate and the Free Religious Community of Alzey.
Beginning of church tax liability
Belonging to a Protestant regional church or to the Roman Catholic Church is justified by the act of 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 Rhineland-Palatinate.
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.
- Identity card or passport with last registration certificate
- Married or divorced persons: birth certificate or marriage certificate
State Act on the Taxes of Churches, Religious Communities and Weltanschauungsgesellschaften (Church Tax Act - KiStG)
State Act on Withdrawal from Religious Communities (RelAuG)
Land Ordinance on the Fee for Official Acts under the Land Act on Withdrawal from Religious Communities (Special List of Fees)
In the case of employees subject to church tax, the employer withholds not only the wage tax but also the wage church tax and pays it to the tax office. The church tax on the capital gain is collected by the bank in addition to the capital gains tax. The withholding of the church capital gains tax can be avoided by a blocking notice to be submitted to the Federal Central Tax Office, then this church tax is determined by the tax office.
Membership of a tax-collecting religious community is stored in the registration data and automatically taken into account in the electronic income tax deduction characteristics (for tax deduction from wages) and electronic church tax deduction characteristics (for tax deduction from capital gains).
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