Field help:
Church tax paid
Type of expenses
Amount
Enter here the church tax that you paid in 2024 (e.g. church tax paid in advance or in arrears and / or church tax on capital gains tax that is levied on capital gains subject to income tax).
Important: Do not enter here church tax payments that you have already entered in the employment tax statement section. Church tax that has been withheld or paid as a surcharge on the flat-rate withholding tax is also not entered here.
The "special church fee" is imposed on the spouse belonging to the church, who has no or only a low income and therefore does not have to pay church tax on the income. In this case, the special church fee is calculated according to the common taxable income of both spouses. It is levied only if the common taxable income is higher than 30.000 Euro, and only with joint assessment, not with individual assessment for spouses.
