Change to the church tax deduction when joining the church

Procedure

You submit the declaration of entry or re-entry to the respective religious community.

• The religious community informs the relevant registration office. The information is stored there and forwarded to the Federal Central Tax Office.
• The Federal Central Tax Office informs the tax offices.
• No application or notification to the tax office is required, as the data is forwarded to the employer by the registration authorities via the Federal Central Tax Office.

Legal bases

• § 39e Absatz 3 Einkommensteuergesetz (EStG)