Kirchensteuer, or church tax, is a a tax on income in Germany that benefits a church that the payer belongs to. The level of tax depends on the state or Bundesland that you live in.

Payment is made from your wages by your employer to the Finanzamt, therefore the church who benefits is noted on the Lohnsteuerkarte.

For the main churches, the Kirchensteuer is an important form income. They do, however, use this to provide services to the community which in other countries may be charged for separately.

To hear a simple explanation and a short discussion in German, listen to the podcast:

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Disclaimer: this podcast is a simple explanation for non-native speakers. For tax advice, please contact a Steuerberater.