Change electronic income tax deduction features when joining a church

• 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.

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

In principle, no documents are required.

None

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.

§ 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

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

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.

15.12.2012