(2023) When can I deduct church tax as special expenses?

If you are a member of a church, you can deduct the church tax as special expenses. Prepaid or additional church tax payments can also be claimed for tax purposes.

If you are a member of a religious community that does not levy church tax, you can deduct payments to them “as church tax” – i.e. 8 or 9 percent of income tax, depending on the federal state. However, the church must be recognised as a public corporation in at least one federal state. A receipt is required. Examples of such religious communities include the New Apostolic Church, the Evangelical Free Churches, the Greek Orthodox Metropolis, the Independent Evangelical Lutheran Church, the Methodist Episcopal Church, the Salvation Army, and Jehovah's Witnesses.

Payments exceeding the corresponding church tax can be claimed as donations for church purposes.

Under new legislation, church tax payments to religious communities in an EU/EEA state are also recognised as special expenses.

If the religious community is not recognised as a public corporation, you can deduct your contributions as donations to "promote religious purposes" up to 20 percent of the total income. You must enter this information in the “Donations” section. This applies, for example, to the Old Buddhist Community.

The Scientology Church is not a religious community.