You don't have to pay that if you actually bother but it also has some other implications. IIRC if you pay church tax then the church you are part of is require

You don't have to pay that if you actually bother but it also has some other implications. IIRC if you pay church tax then the church you are part of is required to hold your burial, otherwise there is no direct obligation though they can if they want. In turn the church has the ability to levy rules, laws and taxes (as long as they don't break or inhibit existing law), ability to set religious holidays (which your employer will have to honor), religious school classes and some other neat stuff. Of course, as mentioned, you can not have that and just pretend you're not in any of the recognized religious organisations.