Church tax deduction feature; request for information by companies

If your company is required to deduct church tax, you can submit a church tax deduction feature request for your company.

Description

Prerequisites

Inquiries can be made by:

  • Church tax withholding agents

Other requirements:

  • You must register your company on the BZStOnline-Portal (BOP).
  • You must submit an application for your company to be admitted to the procedure for the electronic transmission of data in accordance with Section 51a (2c) of the German Income Tax Act (EStG) (church tax on final withholding tax).
  • You can only make a request for the tax identification number (IdNr) of a natural person if
    • whose IdNr is unknown and
    • your company potentially has to withhold capital gains tax for this person.

Procedure

You must submit the request to determine the church tax deduction feature (KiStAM) via the BZStOnline-Portal (BOP).

  • You first need a certificate for the BOP.
    • To do this, call up the application for registration online via the website of the Federal Central Tax Office (BZSt).
    • Complete the application online and print it out.
    • Sign the application and send it by mail to the BZSt.
  • The BZSt will then send you instructions by mail on how to activate your BOP account.
  • Follow the instructions and activate your BOP account on the BOP.
    • Note: If you already have an ELSTER certificate, you can also use it to log in to the BOP.
  • You must then submit an application via the BOP for admission to the procedure for the electronic transmission of data in the procedure pursuant to Section 51a (2c) of the German Income Tax Act (EStG) (church tax on final withholding tax). Fill out the application online.
  • If your application is approved, you will receive your registration number by mail from the BZSt. You will need this for the KiStAM request.
  • You can now submit KiStAM requests via the BOP. If you do not know the tax identification number (IdNr) of the person to be queried, select the combined query "IdNr. query and KiStAM query".
  • Fill out the request online in the BOP and send it electronically via the BOP.
  • You will then receive a response to your request via your mailbox in your BOP account.

Deadlines

Regular queries relevant for the following year (Section 51a (2c) sentence 1 number 3 and sentence 1 EstG) must be submitted in the period from September 1 to October 31. Other queries, such as queries for specific reasons, for example when a business relationship is established, may be submitted at any time.

Processing time

  • for the activation of the BOP account: 1 to 3 weeks
  • for admission to the church tax on final withholding tax procedure: 1 to 2 weeks
  • for feedback on KiStAM request: 1 to max. 3 days

Required documents

  • Required Documents

    • Inquiry record of the creditor of the chapter income

Online procedures

  • BZSt-Online-Portal

    Among other things, you can complete applications and registrations online via the portal of the Federal Tax Office.

Fees

  • There are no costs involved.

Remedy

  • Objection against non-admission to the proceedings
  • action by the fiscal court

Status:26.08.2023

Responsible for editing:Bundesministerium der Finanzen

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
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  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
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  • Fees, Bavaria-wide
  • Fees, locally limited
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