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.