Church tax on capital gains: General information

Would you like to learn more about the levying of church tax on capital gains? You can find further information here.

Detailed description

If you receive capital gains, such as interest, dividends, or profits from the sale of securities, these are subject to withholding tax. In addition to withholding tax, church tax is also automatically deducted from these capital gains if you are a member of a church that levies church tax. "Automatic" in this context means that you don't have to do anything yourself to correctly pay the church tax on your capital gains. The remittance to the church is handled automatically by the bank, savings bank, or other institution where you receive your capital gains.

 

Information

Prerequisites

  • You are a member of a tax-collecting religious community.
  • They generate capital gains.

Documents required

No

Please note

You can opt out of automatic withholding if you prefer that church tax not be deducted directly by your bank, but rather collected by the tax office as part of your income tax return. The Federal Central Tax Office (BZSt) can provide further information.

Deadlines

The Federal Central Tax Office (BZSt) publishes the current information on customers' religious affiliation (KiStAM) once a year, between September 1st and October 31st. This data must then be used for calculating and paying your church tax.

Procedure

  • In order for the institution where you earn your capital gains to correctly calculate church tax, it must check once a year whether you belong to a tax-collecting religious community.
  • For this purpose, it obtains the so-called church tax deduction characteristic (KiStAM) via the Federal Central Tax Office (BZSt).
  • The KiStAM contains information about which religious community you belong to and what church tax rate you have to pay.
  • Using this information, the institution where you earn your capital gains calculates the church tax you have to pay and forwards it to the tax office.
  • The tax office forwards the funds to the relevant religious community.

Processing time

The processing time depends on the individual case.

Fees

No

Legal remedies

Contradiction

Legal basis

Section 51a paragraphs 2b - 2e Income Tax Act (EStG)


https://www.gesetze-im-internet.de/estg/__51a.html

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Keywords: Withholding church tax on final taxed investment income (e.g. interest) Objection to the Federal Central Tax Office regarding the transmission of the KiStAM to the banks / savings bank

Last updated: 08.02.2026