When am I required to pay church tax?
The church tax obligation begins with baptism or upon joining or rejoining the religious community. In this case, you must pay the church tax from the beginning of the following month.
If you change religious communities, the obligation to pay church tax also begins at the start of the following month. However, it only starts once you no longer pay church tax to your previous religious community.
In the Jewish community, the church tax obligation is based on descent and confession.