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June 20, 2013

10 Facts about German Church Tax

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10 things you should know about the Kirchensteuer

Last update: March 2014 
Church Tax Germany

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A church tax (in German: Kirchensteuer) is a tax imposed on members of some religious 
congregations in Germany.


The system has been in place since the 19th century. 

The church tax is historically rooted in the pre-Christian Germanic custom where the chief of the tribe was directly responsible for the maintenance of priests and religious cults. 

During the Christianization of Western Europe, this custom was adopted by the Christian churches (Arian and Catholic) in the concept of "Eigenkirchen" (churches owned by the landlord) which stood in strong contrast to the central church organization of the Roman Catholic Church. 

Despite the resulting medieval conflict between emperor and pope, the concept of church maintenance by the ruler remained the accepted custom in most Western European countries. 

In Reformation times, the local princes in Germany became officially heads of the church in Protestant areas and were legally responsible for the maintenance of churches. 

Not until the 19th century were the finances of churches and state regulated to a point where the churches became financially independent. At this point the church tax was introduced to replace the state benefits the churches had obtained previously.