.It is quite clear that institutional status means in Germany and Austria that all religions have the right to collect contributions
What is mainly of interest, what is about is data privacy, how is it handled. Do the priests in the Catolic church or does the tax collection office know how much is my income automatically? No. For reasons of data protection. So it is in Austria and certainly also in Germany. And this would be also for JW.
Also if one gets seized to pay the contribution the office knows the name, but not the income yet. Howwere this is handled differently in each church and it seems even each dioceses and federal province. It seems that the priests and the church collection offices are working quite separated with other focus and not regularly talking with each other about who pays and who not. IN the other case the priest could help a person to negotiate the amount with the church tax office. But this could also be cleared directly with the office without the cleric.
Here is an information of a local church about the contributions. They try to get your money, but you can very well negotiate with the office. There are e.b. 300 cases per year in a certain diocese where the offices even seized the contribution from members.
Howwere this is handled differently in each church and it seems even each dioceses and federal province. It seems that the priests and the church collection offices are quite separated and not talking with each other.
I know personally someone who receives regulary a letter with the proposed contribution amounting to € 90 for a year, but he never pays it. So he has already gatherd an open amount of 200 € including former years. He has not to leave the church however. No priests ever talked to him about it. Only he himself once 20 years ago phoned there to give a selfestimated income estimation, one or two times he payed the fee but then never again because he lost his job and only unregularly worked. He is an irregular visitor of the church and the church certainly wants to avoid to loose its members, therefore this policy how it is. Some pay some do not.
Church contribution calculation according to the income (Catolic example)
Calculation bases are wages, salary, pension, the income according to valid income tax law. The church contribution for the income amounts to 1.1% of the contribution basis minus one withdrawal amount of € 56.00 for persons who only receive income from non-self-employed work and for persons who are taxpayers.
For reasons of data protection, the church contribution offices receive no information about their income situation. If no income data is available, the church contribution office is commissioned (according to the applicable church contribution regulations of 01.01.2005) to make the basis for the church contribution calculation on the basis of an estimate. These estimates are based on average income values according to Statistics Austria, or, if the profession is known, according to the current collective agreement (if available).
The minimum church contribution is: [seemingly for one year] tax deductible
€ 27.96 for payroll taxpayers and
€ 123,00 for income taxpayers.
For workers, employees, civil servants and pensioners, the church contribution is based on income according to income tax assessment (employee assessment) or according to the employment tax base (pay slip, pension statement).
The income tax assessment takes into account the tax allowances. So that this also in the calculation of the Contributions of the church, the submission of the income documents is a prerequisite.
The salaries of temporary soldiers, the income of assembly workers abroad, as well as the special support, will be like treated a taxable income.
Who is assessed for income tax, for which is for the calculation of the current church contribution, as a rule, the income of the previous year, the contribution basis.
This situation also applies to income tax payers when they are assessed for income tax due to employee taxation.
Additional income from agriculture and forestry is deducted from 'taxable income'. Income from agriculture and forestry is calculated according to the unit value.
In certain cases, the church contribution for income and wealth is determined jointly.
The first contribution requirement is for the calendar year following the 19th birthday.
The legal basis for the church contribution is the church contribution law with the church contribution ordinance of 1939.
In 1945, this was incorporated into the existing legal system. In addition there is the church contribution order of the Diocese of XXX from 1.1.2005 including annex for 2017.
The following times or references are free of church contributions:
Study without extra income
proper military or civil service
community service
Relief of emergency money
unemployment
apprenticeship
Household (without income), unless there is a mixed marriage
(A mixed marriage is when a Catholic is married to a spouse who is under state law not a member of the Catholic Church. This includes baptized but escaped persons). [tranlated by google]50 % of the amount of the fee goes directly to the local parish and is used for personell costs, buildings, church own kindergarden.