Church tax recalculations
September 15, 2009 | 20,00 EUR | answered by FP Fischer Robert Fischer
Hello everyone,
I have received my income tax assessment and I have the following question:
I left the church at the end of September and also had this noted in my income tax card.
In November, I received a severance payment from my former employer, for which no church tax was deducted.
Now I have received a church tax demand from the tax office.
Total church tax: 2644.38 euros
Tax deduction from salary: 952.52 euros (the amount that was deducted monthly until the withdrawal)
Demand: 1691.86 euros
When calculating the church tax, the total income tax for the year is used for calculation (January to December), including the income tax from the severance payment, and the church tax is calculated from that. When calculated for 9 months, it amounts to 2644.38 euros.
Is this correct? I was under the impression that I do not have to pay church tax for any income earned after leaving the church.
I would greatly appreciate a response.
Dear inquirer,
First of all, thank you for your inquiry, which I would be happy to answer based on the information provided and in the context of your initial consultation. The response is based on the description of the situation. Missing or incorrect information regarding the actual circumstances can affect the legal outcome.
There is a special rule for individuals who have left the church in the year of receiving a severance payment. Since church tax is an annual tax, the church tax on the severance payment must be paid proportionally, even if the exit from the church occurred earlier. This means that church tax on the severance payment can be incurred regardless of leaving the church if the exit occurred in the same year in which the severance payment is made. There is a clear legal precedent for this (Federal Fiscal Court ruling of 15.10.1997, BStBl. 1998 II p. 126).
According to the Federal Fiscal Court ruling, the 12th-method is to be applied in these cases, meaning that the severance payment in your case should be taxed at 9/12. Please verify if this has been done.
The only "way out" I see is to apply for a tax waiver, although this is unlikely to be successful.
You can find the mentioned ruling at: http://www.bfh.simons-moll.de/bfh_1998/XX980126.HTM
I hope that this information has given you a sufficient overview of the situation and remain
Yours sincerely,
FP Fischer & Pützer Steuerberater
by:
Robert Fischer
Dipl.-Betriebswirt (BA)
Tax Advisor
