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. In Rhineland-Palatinate, church taxes are levied on the income of the dioceses of the Roman Catholic Church, the Evangelical State 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 The affiliation to an evangelical state church or to the Roman Catholic Church is founded by the act of baptism. 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 Rhineland-Palatinate. 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.
Identity card or passport with last registration certificate Married or divorced persons: birth certificate or marriage certificate
- State Ordinance on the Fee for Official Acts according to the Land Act on the Withdrawal from Religious Communities (Special List of Fees)
- State Act on the Withdrawal from Religious Communities (RelAuG)
- State Act on taxes on churches, religious communities and belief societies (Church Tax Act - KiStG)
In the case of employees subject to church tax, the employer retains not only the payroll tax but also the income tax and pays it to the tax office. The church tax on capital gains is collected from the bank in addition to capital gains tax. The withholding of the church capital income 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-raising religious community is stored in the registration data and automatically taken into account in the electronic payroll tax deduction characteristics (in the case of tax deduction from the wage) as well as the electronic church tax deduction characteristics (when deducting tax from capital gains).