Leaving a religious institution and the resulting aftermath outlined - Leaving a Religious Organization: Implications and Aftermath
The process of leaving a church in Germany, known as Kirchenaustritt, officially ends your obligation to pay the German church tax. If you wish to stop paying this tax, you must declare your exit in person at the appropriate local authority, either the Standesamt (registry office) or Amtsgericht (district court), depending on your region. This decision is applicable to all denominations in Germany.
Upon registration, the tax office (Finanzamt) is notified electronically, and you will stop paying church tax from the end of the month when your exit is recorded. However, it may take up to two months for this change to reflect in your pay slip.
While leaving the church and ceasing tax payments, you can still attend services, but your eligibility for church sacraments and events like baptisms and weddings may be affected, depending on local church rules. It is important to note that church tax payments already made are not refundable.
The German church tax is a significant source of revenue for the Catholic Church, funding its activities and dioceses. Recent years have seen a large number of formal church exits, which means those former members no longer pay the tax. This decreasing membership could lead to sharply reduced church income in the future.
In summary, leaving the church officially through Kirchenaustritt ends your liability to pay church tax. You must declare this in person to an official local authority and pay a fee, which ranges from 25 to 35 euros, depending on the federal state. Reasons for wanting to leave the church are not required during the process.
Interestingly, members of smaller religious communities such as the Old Catholic Church or the Israelite religious communities are also subject to church tax in Germany. Only around 10-15% of the revenue from church tax goes directly to charitable purposes, according to estimates by independent institutions. The church tax is a significant part of many people's annual tax bill in Germany.
[1] German Church Tax Facts (in German) - https://www.finanzamt-berlin.de/de/steuern/kirchensteuer/kirchensteuer-fakten.html [2] Church Exits in Germany Reach Record High - https://www.dw.com/en/church-exits-in-germany-reach-record-high/a-57570887 [3] The Impact of Church Exits on Church Income - https://www.spiegel.de/wirtschaft/soziales/kirchenaustritt-verhaeltnisse-zu-kirchensteuer-und-spenden-a-1285358.html [4] Church Tax Rates in Germany - https://www.finanzamt-berlin.de/de/steuern/kirchensteuer/kirchensteuer-berechnung.html [5] Church Tax Exemption in Germany - https://www.finanzamt-berlin.de/de/steuern/kirchensteuer/kirchensteuer-austritt.html
- To manage the declining church income due to an increasing number of church exits, some members might consider avenues for personal-finance management, such as vocational training programs, to develop new skill sets and pursue alternative sources of income.
- A community policy could be implemented to redirect a portion of the church tax funds, traditionally used for dioceses and church activities, towards vocational training scholarships for those leaving the church, supporting their transition and promoting personal-finance growth among former members.
