sueddeutsche.de
German Kirchgeld Tax: Changes to Income Thresholds in 2025
In Germany, married couples filing joint tax returns where one spouse is Catholic and the other is not may owe Kirchgeld (church tax) if the Catholic spouse earns less than 35 percent of their combined income; however, changes in 2025 raised income thresholds in some states, impacting tax liability.
- How is the Kirchgeld calculated, and how have recent changes affected its application?
- The Kirchgeld is calculated based on approximately one-third of the couple's combined taxable income, levied only on the church member, even if the non-member's income is higher. Changes in 2025 raised the income threshold in some states, delaying the tax's application. For instance, in some areas, the threshold increased from €40,000 to €50,000 of combined taxable income.
- What are the potential long-term implications of the Kirchgeld system, considering its complexity and regional variations?
- The adjustments to Kirchgeld thresholds demonstrate a responsiveness to taxpayer concerns. While designed to ensure fair contribution, the varying thresholds and calculations create complexities. Future adjustments may aim for greater simplicity and transparency across all German states. Joint filing remains financially advantageous in most cases despite Kirchgeld.
- What are the conditions under which the Kirchgeld church tax is levied on married couples in Germany, and what are the immediate implications for taxpayers?
- In Germany, married couples filing joint tax returns where one spouse is Catholic and the other is not may owe "Kirchgeld" (church tax). This additional tax applies if the Catholic spouse earns less than 35 percent of the household income, with the specific threshold varying by state and religion. The tax ensures that even low-earning members contribute when their spouse earns significantly more.
Cognitive Concepts
Framing Bias
The article frames Kirchgeld as a matter of financial calculation, emphasizing the thresholds and variations in its application across different regions and incomes. This framing downplays potential concerns about fairness, religious freedom, or the principles behind the tax.
Language Bias
The language used is largely neutral, although terms like "gut verdienenden" (well-earning) in reference to the non-religious partner could subtly suggest a value judgment. The article could benefit from replacing such phrasing with more neutral terms like "higher-earning.
Bias by Omission
The article focuses on the financial implications of Kirchgeld for couples filing jointly, but omits discussion of the theological or ethical considerations surrounding the practice. It also doesn't address potential challenges faced by couples where one partner's religious beliefs are strongly opposed to contributing to the church.
False Dichotomy
The article presents a false dichotomy by implying that the only relevant consideration is the financial benefit or detriment of joint filing versus separate filing, without considering other factors that might influence a couple's decision, such as personal beliefs or privacy concerns.
Sustainable Development Goals
The changes to Kirchgeld calculation in 2025 aim to reduce the financial burden on lower-income individuals in religious households, thus contributing to reduced inequality. Raising the threshold for Kirchgeld and aligning it with regular church tax where applicable reduces the financial disparity between those with high-earning non-religious partners and those without.