Elektronische Lohnsteuerabzugsmerkmale ändern bei Kirchenaustritt
Rheinland-Pfalz
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99102036011002, 99102036011002
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Typ 2/3
Inhalt
Begriffe im Kontext
- Gesetzlich oder durch Rechtsverordnung geregelte Beschäftigungsbedingungen einschließlich Arbeitsstunden, bezahlter Urlaub, Urlaubsansprüche, Rechte und Pflichten in Bezug auf Überstunden, Gesundheitskontrollen, Beendigung von Verträgen, Kündigung oder Entlassungen)
- Sonstige Steuern: Zahlung, Sätze, Steuererklärungen
- Steuern und Abgaben für Mitarbeiter (2040100)
- Einkommensteuer und Kirchensteuer (1060200)
- Steuererklärung (1060100)
Fachlich freigegeben am
Fachlich freigegeben durch
§ Section 39e (3) of the Income Tax Act
https://www.gesetze-im-internet.de/estg/__39.html
To leave a tax-collecting religious community, contact the office responsible for you. There are different regulations depending on the federal state and religious community.
By declaring that you are leaving the church, you are giving up your membership of your religious community. This means that you are no longer obliged to pay church tax.
Declaration of withdrawal from the church to the competent authority according to the respective state law.
Whether and to what extent fees are incurred for the withdrawal depends on the fee regulations of the office responsible in the respective federal state (e.g. registry office). There are no fees payable to the tax office.
You submit a declaration of withdrawal from the church to the office responsible under state law. This office informs the relevant registration authority, which in turn informs the tax authorities of the withdrawal and the date of withdrawal.
Employers will also be informed of the discontinuation of the church tax characteristic via the electronic wage tax deduction features (ELStAM) at the next data retrieval.
If you leave the church, the change will take effect for tax purposes on the 1st of the following month.
Example: If you leave a tax-collecting religious community on February 15, this will take effect for tax purposes from March 1.
- Electronic wage tax deduction features Change when leaving a church
- The requirements for leaving a tax-collecting religious community are regulated differently in the federal states
- Depending on the federal state, the responsibility for leaving the church may lie with the registry offices, the registration authorities or the religious communities, for example
- Personal appearance required: Yes
- The individual requirements depend on the respective religious community.
- No application to the tax office is required.