Elektronische Lohnsteuerabzugsmerkmale Änderung bei Kircheneintritt
Hamburg
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99102036011001
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Typ 2a
Inhalt
<div lang="en-x-mtfrom-de">Electronic wage tax deduction criteria change when entering church</div>
<div lang="en-x-mtfrom-de">Change in church tax deduction when joining the church</div>
Begriffe im Kontext
<div lang="en-x-mtfrom-de">Church entry, ELStAM</div> (Synonym), <div lang="en-x-mtfrom-de">Church tax</div> (Synonym), <div lang="en-x-mtfrom-de">Church wage tax</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM</div> (Synonym), <div lang="en-x-mtfrom-de">Re-entry church</div> (Synonym), <div lang="en-x-mtfrom-de">Church re-entry</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM, employees, joining the church</div> (Synonym)
Fachlich freigegeben am
25.03.2024
Fachlich freigegeben durch
nicht vorhanden
Title: Section 39e paragraph 3 Income Tax Act (EStG)
URL: https://www.gesetze-im-internet.de/estg/__39e.html
If you join a religious community or rejoin after leaving it that collects taxes, you must make a declaration to the religious community.
You join or rejoin a religious community that collects taxes by making a declaration to the relevant religious community. The local HamburgService is responsible for changes to religious affiliation, as the electronic payroll tax deduction features (ELStAM) are based on registration data. The tax offices cannot change religious affiliation.
- 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.
The change in the church tax deduction characteristic will take effect on the 1st of the month following entry.
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
- Church entry change income tax
- Change of electronic payroll tax deduction features when joining the church.
- The religious community is responsible for joining or rejoining the church.
If you want to find out exactly who is responsible for your request, please follow the link to Hamburg Service