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Source: BUS Sachsen-Anhalt (Linie6PLus)

Pay church tax


Public religious communities have the right to levy taxes on their members. This requires a state-recognized tax system. Church tax is mainly levied as a supplement to income tax (including payroll 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 fee can be transferred to the tax offices. In addition, there are occasional church taxes on real estate and church fees. The administration of the church tax from real estate can be transferred to the municipalities. The church fee can only be levied by the religious community itself.

Anyone who is a member of a religious community that levies church tax and has their domicile or habitual abode in Germany is subject 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 special church fees.

Commencement of church tax liability
Membership is governed by the law of the Church. In the case of the Protestant regional churches or the Roman Catholic Church, for example, affiliation is usually established 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.

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

There is no fee for admission to the church/religious community.

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

As part of the income tax return, you indicate whether you are subject to church tax. The tax office collects church tax from income as a supplement to income tax. If you are married and your spouse does not belong to a tax-collecting religious community, the special church fee is eligible.

Ministry of Finance Rhineland-Palatinate

The text was automatically translated based on the German content.