Collect church tax

Service Description

Religious communities under public law have the right to levy taxes on their members. This requires a state-recognized tax system. Church tax is levied mainly as a surcharge on income tax,wage tax and capital gains tax. In the case of a faith-diverging marriage or civil partnership, where one spouse or civil partner does not belong to a tax-levying religious community, there is the possibility of levying a special church tax in the case of joint assessment of the spouses or civil partners. The administration of the church tax on income and the special church tax may be transferred to the tax offices by the ministry responsible for finance at the request of the church. become.

Beginning of the church tax liability
Membership in a Protestant regional church or the Roman Catholic Church is established by the act of baptism. The obligation to pay church tax begins on the first day of the following month, which follows the beginning of membership and the establishment of a residence or habitual abode in Thuringia.

Termination of the church tax liability

The obligation to pay church tax is terminated by death at the end of the month in which the death occurred, by giving up the domicile or habitual residence in Thuringia or by leaving the church, whereby the end of the calendar month in which the declaration of resignation became effective is decisive in this case. If you wish to leave the church, you must declare this to the responsible office.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

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