Leaving the church
Anyone wishing to leave the church, religious community or ideological community can declare this to the registry office or notary.
Description
appointments are only possible at the registry office.
Prerequisites
You must go to the registry office to make a verbal declaration of resignation. You will need a valid photo ID.
For a written declaration of resignation, a notary must notarise your signature. You or the notary must then forward the document issued by the notary to the relevant registry office. A simple letter or e-mail to the registry office does not fulfil the prescribed form and therefore cannot be accepted with legal effect.
The declaration of resignation must not contain any conditions or restrictions. The denomination must be stated exactly (e.g. Roman Catholic, Protestant-Lutheran).
Required documents
The declaration of resignation must be made in person before the registrar:
- You can submit an oral declaration of resignation at the registry office. You will need a valid photo ID for this.
- The declaration of resignation must not contain any conditions or restrictions. The denomination must be stated exactly (e.g. Roman Catholic, Protestant-Lutheran).
- In the case of a written declaration of resignation, a notary must notarise your signature. You or the notary must then forward the document issued by the notary to the relevant registry office. A written declaration by letter or e-mail to the registry office does not fulfil the prescribed form and therefore cannot be accepted with legal effect.
- If the declaration of resignation is submitted by a legally authorised representative, the representative requires a written power of attorney. The signature of the authorised representative must also be notarised.
- A carer cannot declare withdrawal from the church on behalf of the person being cared for.
- For children under the age of 12, the custodial parent or legal representative submits the declaration of withdrawal. Please bring proof of custody with you. Children aged 12 and over must declare their withdrawal from the church together with their custodial parents/legal representative. Children aged 14 and over can declare their withdrawal on their own, without a legal representative.
- If you require a certificate of withdrawal from the church, you can apply for this at your personal appointment or at a later date.
Notes
- If several family members wish to leave the church at the same time, please book the appointment for several people. A maximum of 5 is possible.
- Please bring an interpreter with you if you speak little or no German - in this case, book an appointment for 2 people.
- Effectiveness
Leaving the church becomes effective as soon as the formally and substantively correct declaration of withdrawal has been received by the relevant registry office. The obligation to pay church tax ends at the end of the calendar month in which the declaration of withdrawal becomes effective. - Non-self-employed persons
Your employer automatically receives the change to your church tax details via the electronic retrieval procedure for wage tax deduction details (known as the ELStAM procedure). There may be delays in this process. This means that the change will only be taken into account retroactively in the next pay slip or the one after that. - Self-employed persons
Please inform your tax advisor of your withdrawal from the church or enclose a copy of your declaration of withdrawal from the church with your next tax return.
Questions & Answers
No. The respective religious community is responsible for admission to the church. If you would like to (re)join the church, please contact the parish office.
You must first declare your resignation from your previous religious community to the registry office. You then present the certificate of withdrawal to the religious community you wish to join.
The Basic Law guarantees your freedom of religion. This also includes the right not to belong to any religion. Because membership of certain religious communities is linked to the obligation to pay church tax, leaving such a church must be specially documented by the state. In Bavaria, the registry offices are responsible for this.
The declaration of withdrawal from the church means that you are exercising your fundamental right to religious freedom. It must not contain any conditions or restrictions. Only a declaration with which you unconditionally leave your previous religious community becomes effective.
One consequence (not the purpose) of leaving the church is that you are no longer a member of this church from the point of view of the state and therefore no longer have to pay church tax.
You can declare your withdrawal from the church in writing. The declaration must include your first name, surname and, if applicable, your maiden name, your date and place of birth and your address. You must specify the religious community from which you wish to leave. For example, not "Catholic" or "Protestant", but "Roman Catholic" or "Evangelical Lutheran". Your signature must be notarised by a notary. Then send the declaration of withdrawal by post to the relevant registry office. Upon request, you will receive a certificate from the registry office confirming that you have left the church.
Legal basis
article 3 (4) Church Tax Act