Field help: Type of expenses Enter only church tax payments made in 2025 that have not been recorded elsewhere. This includes, for example: Church tax arrears, special church fee, church tax on capital gains, provided these are subject to the standard income tax rate. Do not enter here: Church tax from the payslip, Church tax from income tax prepayments, if these have already been recorded in the "Tax prepayments" section, Church tax on withholding tax, which was automatically deducted by the bank, for example. Example: In 2025, you paid church tax arrears of 250 Euro and a special church fee of 180 Euro. You should then enter a total of 430 Euro. Note: Church tax payments are generally deductible as special expenses (§ 10 para. 1 no. 4 EStG).