Editing Tithe (section)

====Germany====
Germany levies a [[church tax]], on all persons declaring themselves to be Christians, of roughly 8–9% of their income tax, which is effectively (very much depending on the social and financial situation) typically between 0.2% and 1.5% of the total income. The proceeds are shared among Catholic, Lutheran, and other Protestant Churches.<ref name=times/>

The church tax (''[[Kirchensteuer]]'') traces its roots back as far as the ''[[Reichsdeputationshauptschluss]]'' of 1803. It was reaffirmed in the [[Reichskonkordat|Concordat of 1933]] between Nazi Germany and the Catholic Church. Its legal basis is article 140 of the ''[[Grundgesetz]]'' (the German constitution) in connection with article 137 of the [[Weimar Constitution]]. These laws originally merely allowed the churches themselves to tax their members, but in Nazi Germany, collection of church taxes was transferred to the German government. As a result, both the German government and the employer are notified of the religious affiliation of every taxpayer. This system is still in effect. Mandatory disclosure of religious affiliation to government agencies or employers constituted a violation of the original European data protection directives but is now permitted after the German government obtained an exemption.<ref name=times/>

Church tax (''Kirchensteuer'') is compulsory in Germany for those confessing members of a particular religious group. It is deducted at the [[PAYE]] level. The duty to pay this tax theoretically starts on the day one is christened. Anyone who wants to stop paying it has to declare in writing, at their local court of law (''Amtsgericht'') or registry office, that they are leaving the Church. They are then crossed off the Church registers and can no longer receive the sacraments, confession and certain services; a Roman Catholic church may deny such a person a burial plot.<ref name=times>{{cite news |url=https://www.thetimes.com/article/excommunication-for-german-catholics-who-refuse-church-tax-rq96bxqrxnh |newspaper=[[The Times]] |title=Excommunication for German Catholics who refuse church tax |date=21 September 2012}}</ref> In addition to the government, the taxpayer also must notify his employer of his religious affiliation (or lack thereof) in order to ensure proper tax withholding.<ref>{{cite news |url=https://www.bbc.co.uk/news/world-europe-19699581 |title=BBC News ''German Catholics lose church rights for unpaid tax'' 2012-09-24 |newspaper=BBC News|date=24 September 2012 }}</ref>

This opt-out is also used by members of "free churches" (e.g. Baptists) (non-affiliated to the scheme) to stop paying the church tax, from which the free churches do not benefit, in order to support their own church directly.