responsibility finder
Schleswig-Holstein

Church tax

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

According to the Church Tax Act of the state of Schleswig-Holstein, all members of a Protestant state church, the Roman Catholic Church, the Jewish community in Hamburg and the Old Catholic Church in Schleswig-Holstein who are resident in Schleswig-Holstein are liable to pay church tax.

Start of church tax liability:
The obligation to pay church tax begins on the first day of the month following the start of membership and the establishment of residence in Schleswig-Holstein.

Termination of church tax liability:
Membership of the religious community is terminated by death or resignation from the church. If you wish to leave the religious community, you must declare this to the responsible office. At the end of the day on which the resignation is declared, all rights and obligations based on personal membership of the religious community cease to apply under state law. The end of the obligation to pay church tax is regulated by the religious communities themselves.


Who should I contact?
  • You must declare your entry into a church or religious community to the relevant church or religious community.
  • You must declare your withdrawal from the church/religious community to your local registry office. When the resignation is notarized, the responsible tax office will change the information for the church tax deduction as an income tax characteristic(electronic income tax card) upon request.
Which documents are required?
  • Identity card or passport or foreign identity card with a registration certificate that is not older than six months,
  • if available: Certificate of baptism,
  • for married persons and persons living in a civil partnership: marriage certificate or civil partnership certificate.
What are the fees?

There is no fee for joining the church/religious community.

The fee for leaving the church is EUR 20.00 in accordance with the state ordinance on administrative fees.

Legal basis
  • § 8 Law on the collection of church taxes in the state of Schleswig-Holstein (Church Tax Act - KiStG),
  • Law on withdrawal from religious communities under public law in Schleswig-Holstein (Church Withdrawal Act - KiAustrG),
  • State Ordinance on Administrative Fees (General Tariff of Fees) tariff item 25.3 - VwGebV.
Author

The text was automatically translated based on the German content.

Who should I contact?

  • You must declare your entry into a church or religious community to the relevant church or religious community.
  • You must declare your withdrawal from the church/religious community to your local registry office. When the resignation is notarized, the responsible tax office will change the information for the church tax deduction as an income tax characteristic(electronic income tax card) upon request.

Which documents are required?

  • Identity card or passport or foreign identity card with a registration certificate that is not older than six months,
  • if available: Certificate of baptism,
  • for married persons and persons living in a civil partnership: marriage certificate or civil partnership certificate.

What are the fees?

There is no fee for joining the church/religious community.

The fee for leaving the church is EUR 20.00 in accordance with the state ordinance on administrative fees.

Legal basis

  • § 8 Law on the collection of church taxes in the state of Schleswig-Holstein (Church Tax Act - KiStG),
  • Law on withdrawal from religious communities under public law in Schleswig-Holstein (Church Withdrawal Act - KiAustrG),
  • State Ordinance on Administrative Fees (General Tariff of Fees) tariff item 25.3 - VwGebV.

Author

The text was automatically translated based on the German content.

Further information and offers