Leaving church, change wage tax

Prerequisites

Declaration of leaving the church to the responsible registry office.

Documents required

No

Please note

The exit from the church cannot be declared to the tax office. The registry office is responsible for this.

Deadlines

If you leave the church, the change in the church tax deduction will take effect on the 1st of the next month. Example: If you leave a tax-collecting religious group on February 15th, this will take effect from March 1st.

Procedure

• You submit a declaration of leaving the church to the responsible registry office.
• The registry office informs the respective registration office
• The registration authority transmits the exit and the date of exit to the tax authorities.
• Employers will also be informed of the discontinuation of the church tax characteristic via the so-called electronic wage tax deduction features (ELStAM) the next time they are called up.

Fees

No.


Note: The exit from the church, which must be declared at the registry office, is subject to a fee.

Legal remedies

No

Legal basis

Section 39e (3) of the Income Tax Act (EStG)

By declaring that you are leaving the church, you are giving up your membership in your religious community. This eliminates the obligation to pay church tax.