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Description of the
According to Art. 3 Para. 4 of the Bavarian Church Tax Act (KirchStG), resignation from a church, religious community or ideological community that is a public corporation requires an oral or written declaration to the registry office of the place of residence or habitual abode in order to take effect under public law. In the case of a written declaration of resignation, the signature of the person making the declaration must be notarised by a notary.
The following churches, religious communities and ideological communities are recognised as public corporations:
- the Roman Catholic Church,
- the Evangelical Lutheran Church in Bavaria,
- the Evangelical Reformed Church in Bavaria,
- the Old Catholic Church in the Free State of Bavaria,
- the Evangelical Methodist Church,
- the Association of Bavarian Mennonite Churches,
- the Russian Orthodox Church Abroad,
- the State Association of Jewish Communities in Bavaria,
- Christian Science in Bavaria,
- the New Apostolic Church of Southern Germany,
- the Seventh-day Adventist Church in Bavaria,
- the Christian Community in Bavaria,
- the Greek Orthodox Metropolis of Germany,
- the Association for Freedom of Thought Bavaria,
- the Federation of Evangelical Free Churches in Germany,
- the Federation of Pentecostal Free Churches,
- the Romanian Orthodox Metropolis for Germany, Central and Northern Europe,
- Jehovah's Witnesses in Germany
- Humanist Association
- Federation of Free Evangelical Churches in Germany
The declaration of resignation in the case of paragraph 8 states that the resignation is from the Israelite confession (Art. 2 para. 1 KirchStG).
Churches, religious communities and ideological communities that are corporations under public law are authorised to levy church tax on their members. Leaving a religious community has an effect on any church tax payable.
The registry office notifies the church tax office, the tax office and the registration office of the resignation.
Prerequisites
The declaration of resignation must state
- the surname and first names of the declarant,
- the day and place of his birth and
- his domicile or permanent residence.
The declaration must clearly state the religious or ideological community from which the person making the declaration wishes to leave.
Resignation may not be declared subject to a condition or reservation. Representation is permitted when submitting the declaration of withdrawal. The representative must prove his or her power of representation by submitting a written power of attorney that expressly authorises the submission of a declaration of withdrawal from a specific church, religious community or ideological community. The signature of the authorised representative must be publicly certified by a notary.
Required documents
Identity card or passport
in the case of authorised representation: power of attorney, together with the identity cards of the applicant and the authorised representativeCosts
A fee of EUR 25.00 is charged for the recording of a transcript of the oral declaration of resignation. A fee of EUR 10.00 is charged for confirmation of the verbal declaration of resignation in the form of a copy of the minutes.
Legal basis
- Act on the levying of taxes by churches, religious and ideological communities (Church Tax Act - KirchStG)
- Ordinance on the Implementation of the Church Tax Act (AVKirchStG)
- Churches, religious and ideological communities with the status of a public corporation
Announcement of the Bavarian State Ministry of Education and Cultural Affairs dated 12 August 2009, last amended by the announcement dated 7 February 2012
Responsible departments
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Visiting address
New cemetery
BuchbrunnerStrasse 61, 97318 KitzingenTown hall
Kaiserstraße13/15 , 97318 Kitzingen