Abstract
The Federal Government’s Family Relief Act provides for a two-stage increase in the child tax allowance beyond the rise of inflation. In addition, CDU and CSU have proposed to adjust it in the medium term to the level of the basic tax allowance. These tax legislation amendments may not only have an impact on national tax revenue, but also on church tax revenue. But with the suggestion of CDU and CSU a decrease in church tax revenue by 161 million euro or 1.3 percent is connected. The results show the highest tax reliefs for church taxpayers aged between 30 and 60 with tax admissible children.
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