Persons subject to church tax must pay the church tax on capital gains tax. For this purpose, the entities obliged to pay the capital gains tax, for example banks, must inquire at the Federal Central Tax Office (BZSt) whether their customers belong to a religious community that levies church tax.

As a customer, you can object to this automated query of your religious affiliation by inserting a blocking notice. However, the blocking notice does not change the obligation to pay church tax on capital gains tax, if applicable. The office required to pay the tax can only no longer do so on your behalf. If you file a blocking notice, you are instead required to file a tax return in order to pay the church tax on capital gains tax yourself.

You can submit your blocking notice online via the BZSt online portal (BOP). Alternatively, you can also submit the blocking notice to the BZSt by mail.

To insert the blocking note via the BOP, you must register there beforehand.