Leave the church (Kirchenaustritt)
Standesamt (registry office) · Amtsgericht (local court) · civil status matters
Leaving the church (Kirchenaustritt) is the formal termination of membership in a church or religious community under public law. The declaration is not made to the church but to the state — and which body receives it is decided by the relevant federal state: in Berlin, Brandenburg and North Rhine-Westphalia the Amtsgericht (local court) is responsible, and in the remaining thirteen federal states the Standesamt (registry office) or the municipal or city administration. For Hesse and Thuringia, the Amtsgericht is often mentioned — but there it is in fact the Standesamt that receives the declaration. In Bremen, the declaration can be made either at the Standesamt or at the church body.
Each federal state — in Baden-Württemberg even each local authority — also sets the fee itself. It ranges from €0 in Bremen and Brandenburg, through €25 in Bavaria and Lower Saxony and €30 in Berlin and North Rhine-Westphalia, up to around €75 at the top end of the Baden-Württemberg range. The declaration is made in person, for the record; in several federal states — including North Rhine-Westphalia, Berlin, Brandenburg and Baden-Württemberg — a written declaration with a publicly certified signature is an acceptable alternative. An informal letter or an email, on the other hand, has no legal effect.
When the liability for church tax ends also depends on the federal state: in Baden-Württemberg, Bavaria, Hesse, Lower Saxony, North Rhine-Westphalia, Rhineland-Palatinate and Saxony-Anhalt, it ends at the end of the month in which you left — for Hesse, the state's administrative portal expressly confirms that the liability ends at the end of the month of the declaration. In the remaining nine federal states, it only ends at the end of the following month — there you pay for one full extra month.
