Change in church tax deduction when joining the church

Prerequisites

Documents required

Please note

Church/religious taxes of five religious communities in Hamburg are administered by tax offices: Evangelical Lutheran, Roman Catholic, Old Catholic Church, Jewish Community, Evangelical Reformed Church.

Notes on church tax:
Information on the calculation of church tax can be obtained from the Nordkirche's free service number: 0800 - 118 12 04

Deadlines

The change in the church tax deduction characteristic will take effect on the 1st of the month following entry.

Procedure

• You declare your entry or re-entry to the religious community (pastor). The pastor reports the entry to the church administration.
• The religious community informs the local HamburgService about your entry.
• The local HamburgService forwards the information electronically to the Federal Central Tax Office and the tax authorities.
• The responsible authority makes the data about your changed wage tax characteristics available to the ELStAM in the database for employers.

Fees

There are no costs for you.

Legal basis

Title: Section 39e paragraph 3 Income Tax Act (EStG)


URL: https://www.gesetze-im-internet.de/estg/__39e.html