Double taxation relief on German Kirchensteuer (Church tax)

Hello, I need to report income from a German employment through Self-Assessment which was taxed directly at source in Germany. The double taxation agreement states that "income tax [...] including the supplements levied thereon" are adminisible for taxation relief. As far as I understand, the German church tax is classified as supplementary tax, just like Solidarity Surcharge (Solidaritatszuschlag). Could you provide clarification whether this is a valid assumption and relief on the Church tax can be claimed? Thank you. Kind regards

Hi,

under DT7900PP the solidarity surchasrge is allowable.

DT7903 - Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Admissible taxes

If you have evidence that the church tax is treated as such then yes you can claim this.

Thank you.

I may be wrong but I would not think that Church tax is supplement levied on any of the taxes covered by the DTA. My understanding is that it is a tax in its own right, levied on the members of certain religions, to finance church expenditure on things like the construction and maintenance of church buildings, paying the clergy an so on. If a person is not affiliated to any of the religions to which the tax applies, then they do not pay, church tax.