Field help: Received church tax refunds Enter any church tax refunds you received in 2025, for example from a tax assessment for previous years. The refund reduces the church tax deductible in 2025. Example: You paid 1.500 Euro in church tax in 2025 and received a refund of 300 Euro. 1.200 Euro will then be considered as special expenses. Note: The actual date of payment or refund is decisive.