Church tax office

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Church tax offices are a special institution in Bavaria . While in the other German states, the state tax office , the calculated church taxes and feeds , this own in Bavaria church institutions, known as are church tax offices responsible.

In December 1941 the Bavarian state government stipulated that church taxes must be assessed and collected by the religious communities themselves from April 1, 1942. The seven Bavarian dioceses of the Catholic Church and the Evangelical Lutheran Church in Bavaria therefore set up church tax offices.

After the end of the Second World War, the church tax administration was not transferred back to the state tax offices. This happened at the request of the churches; The main reason they gave was that the church tax offices were an important point of contact for taxpayers.

Church taxes are generally administered by the municipal tax associations. Only the administration of the church wage tax and the church capital gains tax to be collected in the deduction procedure is the responsibility of the state tax offices; the reimbursement of church wage tax, however, to the community tax associations. The tax code applies to the procedure . As far as church taxes are administered by the communal tax associations, they also decide on appeals; The state finance courts in Munich and Nuremberg will rule on lawsuits.

For the Catholic church provinces of Bamberg and Munich there are church tax offices in each of the seven dioceses. The church tax offices Augsburg-Munich, Bayreuth and Nuremberg exist for the Evangelical Lutheran Church in Bavaria . However, the church money is administered by the parishes.

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  1. ↑ Law on the collection of church taxes of December 1, 1941 ( GVBl. P. 169 ), Articles 8 and 18; Announcement on the implementation of the law ( GVBl. P. 174 )
  2. ↑ Church Tax Act (KirchStG) of November 26, 1954 ( GVBl. P. 305 ); Bavarian State Parliament, Drs. 2/5004
  3. ↑ KirchStG , Art. 17 (Allocations within the meaning of Art. 4 No. 1), Art. 21 ( Church fees ), Art. 22 (special church fees)
  4. ↑ KirchStG, Art. 17 para. 2
  5. ↑ KirchStG, Art. 18 Para. 5
  6. ^ Ordinance on the collection of church taxes in the Bavarian (arch) dioceses (DKirchStO) of March 22, 1995, Art. 15
  7. ↑ Church Tax Collection Act (KirchStErhebG) of December 9, 2002, Section 9 ; AVKirchStErhebG, § 5 with annex ; www.kirche-und-geld.de/kirchensteueraemter
  8. ↑ DKirchStO, Art. 23 ; KirchStErhebG, Section 8 (2)