Collect church tax

Publicly recognized religious communities have the right to collect taxes from their members. This requires a state-recognized tax code. The church tax is primarily levied as a surcharge on income tax, payroll tax, and capital gains tax. In the case of a marriage or civil partnership between spouses or partners of different faiths, where one spouse or partner does not belong to a religious community that levies taxes, a special church tax may be collected if the spouses or partners file a joint tax return. At the church’s request, the administration of the church tax on income and the special church levy may be delegated by the ministry responsible for finance to the tax offices .

Commencement of Church Tax Liability
Membership in a Protestant regional church or the Roman Catholic Church is established through the act of baptism. The obligation to pay church tax begins on the first day of the month following the start of membership and the establishment of a residence or habitual residence in Thuringia.
 
Termination of the Obligation to Pay Church Tax

Church tax liability ends upon death at the end of the month of death, upon relinquishing one’s residence or habitual residence in Thuringia, or upon leaving the church, in which case the end of the calendar month in which the declaration of withdrawal took effect is decisive. If you wish to leave the church, you must declare this to the appropriate authority.

As part of your income tax return, you indicate whether you are liable for church tax. The tax office levies church tax on your income as a surcharge on income tax.

A person must declare their withdrawal from the church to the civil registry office with jurisdiction over their place of residence. Proof of withdrawal from the church must be provided in the form of a certificate issued by the civil registry office where the withdrawal was declared.

Withdrawal may be declared in person or by submitting a notarized declaration of withdrawal. A notary public may perform the notarization.

The electronic income tax withholding information will be updated automatically once the civil registry office has notified the relevant registration authority of the declaration of withdrawal.

A person is liable to church tax if he or she is a member of a religious community that levies church tax and has his or her place of residence or domicile in Germany. has his or her habitual residence in Thuringia. The main application of church tax is church tax on income.

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

No fees are charged to the tax office for the collection of taxes.

none

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

As of 2015, church tax on investment income will be automatically withheld by credit institutions, insurance companies or financial service providers with the help of the Federal Central Tax Office (BZSt) and paid to the respective religious community. Church tax payers therefore no longer have to worry about paying church tax on investment income.

Every citizen can object in writing to the automated data retrieval of religious affiliation by providing his or her tax identification number (IdNr.) to the BZSt. No data on the customer's religious affiliation will then be transmitted to the party obligated to deduct tax (e.g., credit institution or insurance company) on the basis of this blocking notice. However, the blocking notice does not change the church tax obligations; only the deduction directly at source is omitted. If a blocking notice is inserted, the BZSt is required to forward the name and address of the inquiring credit institutions, banks, insurance companies, etc. to the taxpayer's responsible tax office. The church tax obligations must then be fulfilled vis-à-vis the tax office.

The text was automatically translated based on the German content.

TFM

01.10.2021

Church tax is regularly levied by the tax office or withheld by the employer as part of the wage tax or by the bank as part of the capital gains tax. withheld by the bank as part of the capital gains tax.