Apply for a refund of overpaid church tax
Application for a refund of church tax that continued to be paid after leaving the church, or for the correction of an incorrect assessment.
How to proceed
- 1
Provide a certificate of withdrawal
To the tax office or to correct your ELStAM data.
- 2
Income tax return with corrected information
Or file an appeal against the tax assessment if the assessment is incorrect.
- 3
Refund of overpaid church tax
As part of the tax assessment.
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
approx. 2 months
Official: max. approx. 2 months
Online application
Online possible – at the responsible authority
Common mistakes
- • Certificate of withdrawal not submitted to the tax office/employer
- • Correction of income tax bracket/religious affiliation (ELStAM) not initiated
Common reasons for rejection
- • Withdrawal from the church did not take effect until after the relevant tax assessment period
You can usually file an objection against a rejection.
The essentials before applying
Who is eligible?
Individuals from whom church taxes continued to be withheld or assessed after they left the church.
Income limit
The limit varies by household and region – see the table at the responsible authority or in the application assistant.
Processing time
Nationwide: approx. approx. 2 months
Success rate
approx. 85.0 % (estimate)
Most common mistakes
- •Certificate of withdrawal not submitted to the tax office/employer
- •Correction of income tax bracket/religious affiliation (ELStAM) not initiated
Common reasons for rejection
- •Withdrawal from the church did not take effect until after the relevant tax assessment period
Alternatives
- Check related services in the application assistant
- Use social counselling before applying
If rejected
File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.