File a restriction note on religious affiliation

If you do not want your religious affiliation to be queried, you can file a block on disclosure. The block on disclosure obliges you to submit a tax return in order to pay any church tax that may be due on capital gains tax yourself.

Individuals liable for church tax must pay church tax on investment income tax. To this end, the entities obligated to withhold investment income tax, such as banks, must inquire with 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 placing a restriction flag. However, the restriction flag does not change the obligation to pay church tax on capital gains tax, if applicable. The entity obligated to remit the tax will simply no longer be able to do this for you. If you place a restriction flag, you are instead obligated to file a tax return in order to pay the church tax on capital gains tax yourself.

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

To insert the blocking notice via the BOP, you must first register there.

You must submit your blocking notice online via the BZSt Online Portal (BOP) or in writing to the BZSt.

Online procedure:

• You must first register online in the BOP.
• The BZSt will then send you the activation data by email and the activation code for your access by mail.
• Activate your BOP account with the data you received. You will then receive a BOP certificate. With this certificate, you will be able to log in to your BOP account in the future.
  • Note: If you already have an ELSTER certificate, you can also use it to log in to the BOP.
• Now you can place the block note in your BOP account.
  • Note: You will need your tax identification number (IDNr.) to place the blocking notice. If you do not have it, you can request notification of your tax identification number (IDNr.) online on the BZSt website.
• The BZSt will then inform you via your BOP mailbox about the successful registration of the block notice.

Written procedure:

• Go to the BZSt website and access the explanation of the blocking notice there.
• Fill out the declaration online. Print it out and sign it.
• Send your declaration by post to the BZSt.
• The BZSt will then inform you by mail about the successful registration of the block flag.

• The application can be submitted at any time.
• The declaration regarding the embargo note must be received by June 30 of a given year if the embargo note is to take effect for the coming year.

There are no costs.

• Appeal against the refusal of registration
• action before the finance court