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Insert a blocking note on religious affiliation

Service Description

Persons subject to church tax must pay church tax on capital gains tax. To do this, the bodies obliged to pay capital gains tax, such as banks, must ask the Federal Central Tax Office (BZSt) whether their customers belong to a religious community that levies church tax.

As a customer, you can object to this automated query of your religious affiliation by inserting a blocking note. However, the blocking notice does not change the obligation to pay church tax on capital gains tax, if applicable. The office obliged to pay the tax can only no longer do this for you. If you file a blocking notice, you are instead obliged to submit a tax return in order to pay the church tax on capital gains tax yourself.

You can file your blocking notice online via the BZSt online portal (BOP). Alternatively, you can also submit the blocking notice by post to the BZSt.

You must first register to file the blocking notice via the BOP.

Process flow

You must submit your blocking notice online via the BZSt online portal (BOP) or in writing to the BZSt.

Online procedure:

  • You must first register online in the BOP.
  • The BZSt will then send you the activation data by e-mail and the activation code for your access by post.
  • Activate your BOP account with the data received. You will then receive a BOP certificate. You can use this certificate to log in to your BOP account in future.
    • Note: If you already have an ELSTER certificate, you can also use this to log in to the BOP.
  • You can now enter the blocking notice in your BOP account.
    • Note: You will need your tax identification number (ID no.) to enter the blocking notice. If you do not have this, you can request notification of your tax identification number (ID no.) online on the BZSt website.
  • The BZSt will then inform you via your BOP mailbox that the blocking notice has been successfully entered.

Written procedure:

  • Go to the BZSt website and call up the declaration on the blocking notice.
  • Complete the declaration online. Print it out and sign it.
  • Send your declaration by post to the BZSt.
  • The BZSt will then inform you by post that the blocking notice has been successfully entered.

Requirements

The following can file a blocking notice

  • natural persons

Further requirements:

  • You need your tax identification number (IdNr.)
  • when submitting the blocking notice via the BOP:
    • You are registered in the ElsterOnline-Portal (EOP) and have an EOP certificate or
    • You are registered in the BZSt online portal (BOP) and have a BOP certificate

Which documents are required?

  • Completed declaration for the entry or deletion of a blocking notice

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

  • The application is possible at any time.
  • The declaration on the blocking notice must be received by June 30 of a year if the blocking notice is to take effect for the coming year.

Processing duration

  • for registration in the BOP: 1 to 3 weeks
  • up to 2 weeks for filing the blocking notice
  • for the notification of the tax identification number (IdNr.): up to 6 weeks

Legal basis

Applications / forms

  • Objection to the refusal of registration
  • Fiscal court action

Appeal

  • Forms available: Yes
  • Written form required: Yes
  • Informal application possible: No
  • Personal appearance necessary: No
  • Online service available: Yes

Further Information

Author

Forwarding service: Deep link to the source portal

Federal Central Tax Office (BZSt) on behalf of the Point of Single Contact of the Federal States (EAP)

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF) on behalf of the Point of Single Contact of the Federal States (EAP)

Professionally released on

03.03.2022

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Start your request directly online:

Competent Authority

Bundeszentralamt für Steuern (BZSt), Kirchensteuerabzug

Address
11055 Berlin, Stadt
Telephone
+49 228 4061240
Fax
+49 228 4063200
E-Mail
Contact us
WWW
Contact form for church tax on flat-rate withholding tax on the website of the Federal Central Tax Office (BZSt)
Opening times

Service hours

Monday to Friday: 08:00 to 16:00