Elektronische Lohnsteuerabzugsmerkmale ändern bei Kircheneintritt

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

The legal basis can be found on the website Laws on the Internet
https://www.gesetze-im-internet.de/estg/__39.html

To join or re-join a tax-collecting religious community, you must first submit a declaration to the religious community.

If you join or re-join a tax-collecting religious community, you must submit a declaration to the relevant religious community.
If you have joined a tax-collecting religious community, the electronic wage tax deduction features (ELStAM) will be changed.
The registration data is decisive for the electronic wage tax deduction features.

The tax offices cannot change the religious affiliation in the registration data. This is only possible for the responsible registration authorities. This can become important, for example, if the registration authorities have incorrect data. This should then be clarified not with the tax offices, but with the registration authorities - if necessary together with the respective religious community.

In principle, no documents are required.

Personal declaration of joining or re-joining the church to the religious community.

None

• The declaration of entry or re-entry is made to the respective religious community.
• The religious community informs the relevant registration authority. The information is stored there and forwarded to the Federal Central Tax Office.
• The Federal Central Tax Office informs the tax offices.
• For employees, the wage tax deduction feature (ELStAM = electronic wage tax deduction features) is provided in a database for the employer. The next time the employer retrieves the wage tax deduction features, the employer is then automatically informed of the new church tax deduction feature.

When joining or re-joining a religious community, the change in the church tax deduction feature becomes effective for tax purposes on the 1st of the month following the month of joining. Example: If you join a church on July 4, this will take effect for tax purposes on August 1.

- Electronic wage tax deduction features change when joining a church
- When a person joins a church, the electronic wage tax deduction features are changed if it is a religious community,
for which church tax is also levied by the tax authorities in the respective country
- Changes can only be made by the responsible registration authorities
- The religious community is responsible for church entry or re-entry

Admission to a religious community is personal. The individual requirements depend on the respective religious community. No application to the tax office is required, as the data is forwarded by the registration authorities via the Federal Central Office.