Are cross-border commuters automatically exempt from church tax?
July 11, 2022 | 50,00 EUR | answered by Thomas Schottmann
Dear tax consultant,
My name is Konrad Winterberg and I work as a cross-border commuter in Switzerland. My family still lives in Germany, while I commute daily across the border to work. Lately, I have been looking more closely at my tax situation and I have been wondering if cross-border commuters are automatically exempt from church tax.
Currently, I pay my taxes in Switzerland and I am also insured there. In Germany, I am still registered but I do not have any income there. My family is insured for health in Germany and our children attend school there.
My concerns revolve around whether as a cross-border commuter I have to pay church tax in addition to income tax. Since I do not belong to any church and do not attend a church in Switzerland, I wonder if I am exempt from church tax. It is important for me to plan my finances properly and avoid unnecessary costs.
My question to you is: Are cross-border commuters automatically exempt from church tax or do I have to pay it in addition to income tax? Are there possibly special regulations for cross-border commuters regarding church tax? I would greatly appreciate it if you could help me with this, so that I can better understand my tax situation and act accordingly.
Thank you in advance for your support.
Sincerely,
Konrad Winterberg
Dear Mr. Winterberg,
Thank you for your question regarding church tax as a cross-border commuter in Switzerland. As an expert in tax matters for cross-border commuters, I can help you further and provide you with the relevant information.
In general, church tax in Germany must be paid by individuals who are members of a tax-collecting religious community. As a cross-border commuter who does not earn income in Germany or belong to a church, you are usually exempt from church tax. This means that you do not have to pay additional church tax in addition to income tax.
It is important to note that church tax law in Germany is a matter for the individual states (Bundesländer) and therefore different regulations may apply depending on the state. Generally, cross-border commuters who do not earn income in Germany and do not belong to a church do not have to pay church tax. However, there are exceptions, for example if you have submitted a declaration for church tax at the beginning of your work as a cross-border commuter.
It is advisable to contact your local tax office or a tax advisor to clarify your specific tax situation. Usually, submitting a relevant declaration is enough to be exempt from church tax. It may also be helpful to inform yourself about the regulations in your state to ensure that you do not incur unnecessary costs.
I hope that this information has been helpful to you and I am available for further questions. Thank you for your trust and I wish you all the best for your continued professional activity as a cross-border commuter in Switzerland.
Best regards,
Thomas Schottmann
