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).
