Church tax

In Schleswig-Holstein, anyone who is a member of a religious community and has his residence in Schleswig-Holstein is subject to church tax.

According to the Church Tax Act of the State of Schleswig-Holstein, all members of a Protestant regional church, the Roman Catholic Church, the Jewish Community in Hamburg and the Old Catholic Church in Schleswig-Holstein who have their residence in Schleswig-Holstein are subject to church tax.

Beginning of church tax liability:
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 Schleswig-Holstein.

Termination of church tax liability:
Membership in the religious community is terminated by death or resignation from the Church. If you want to leave the religious community, you must declare this to the competent authority. With the expiry of the day on which the resignation is declared, all rights and obligations based on personal belonging to the religious community cease to apply in the area of state law. The end of the church tax liability is regulated by the religious communities in their own jurisdiction.

  • Identity card or passport or foreign identity card with a registration certificate not older than six months,
  • if available: baptismal certificate,
  • for married persons and persons living in civil partnership: marriage certificate or civil partnership certificate.
  • § 8 Act on the Collection of Church Taxes in the State of Schleswig-Holstein (Church Tax Act - KiStG),
  • Act on the Withdrawal from Religious Communities under Public Law in Schleswig-Holstein (Church Exit Act - KiAustrG),
  • Landesverordnung über Verwaltungsgebühren (Allgemeiner Gebührentarif) Tarifstelle 25.3 - VwGebV.

Related Links

  • Church Tax Act (KiStG)
  • Church Exit Act (KiAustrG)
  • VwGebV

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