Kirchensteuer, or church tax, is a a tax on income in Germany that benefits a church that the payer belongs to. The level of tax depends on the state or Bundesland that you live in.

Payment is made from your wages by your employer to the Finanzamt, therefore the church who benefits is noted on the Lohnsteuerkarte.

For the main churches, the Kirchensteuer is an important form income. They do, however, use this to provide services to the community which in other countries may be charged for separately.

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Einkommensteuer is a form of tax that is paid on income in Germany.

One of the main forms is Lohnsteuer which is taken directly out of your wages, but other forms of income such as dividends, rent, interest and some pensions are also taxed in this way.

There is a Freibetrag which is the amount you can earn without paying tax on it. How much this is depends on your tax class.

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The Lohnsteuerkarte is an A5 piece of card that you receive when you first register in Germany.

The card contains your name and address, but also your tax class, the number of children you have and your confession.

When you start work, it is important to give it to you employer as soon as possible, so that the tax can be deducted from your wages correctly.

If you leave your job during the year, the card is returned to you with a printout of the tax paid. Otherwise, at the end of each year you receive the printout from your employer to enable you to complete your tax return.

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