Change electronic income tax deduction features when leaving the church

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.

The registry office is responsible for this.

Declaration of withdrawal from the church to the competent authority according to the respective state law.

None

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.

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.

The processing time depends on the workload at the competent authority.

§ Section 39e (3) of the Income Tax Act
https://www.gesetze-im-internet.de/estg/__39.html

• Personal appearance required: Yes
• The individual requirements depend on the respective religious community.
• No application to the tax office is required.

15.12.2020