It would have to be by denomination, the Catholic denomination started this policy for their church, and then we will have to look at other denominations individually to see if they withhold any sacraments, or spirituality from non-payers.
More church taxes for the EKD
Many have left the Church in East Germany
In spite of the negative forecasts, the Evangelical Church in Germany (EKD) received more church taxes last year. The latest EKD statistics published in Hanover show that in 1995, a total of 8,382 million marks flowed in, 1.8 per cent more than in the previous year. The West German regional churches even increased their takings by 2.3 per cent over 1994, while the five regional churches in East Germany recorded 5.9 per cent less church tax.
The reduction in membership of the EKD continues, according to the latest statistics. At the end of 1994, a total of 28.2 million Protestants belonged to the 24 regional churches. The reduction was less noticeable in the West German churches than in those of East Germany.
Finally, more background from Wiki. Long excerpt, but I think it gives more context and background:
“The church tax is only paid by members of the respective church. People who are not members of a church tax-collecting denomination do not have to pay it. Members of a religious community under public law may formally declare their wish to leave the community to state (not religious) authorities. With such a declaration, the obligation to pay church taxes ends. Some communities refuse to administer marriages and burials of (former) members who had declared to leave it.
“The money flow of state and churches is distinct at all levels of the procedures. The church tax is not meant to be a way for the state to directly support churches, but since expenses for church tax are fully deductible (as are voluntary expenses for the Church, for charity or a bundle of other privileged aims) in fact such support occurs on a somewhat large scale. The effort of collecting itself, done by the State, is entirely paid for by the Churches with a part of the tax income.
“The church tax is historically rooted in the pre-Christian Germanic custom where the chief of the tribe was directly responsible for the maintenance of priests and religious cults. During the Christianization of Western Europe, this custom was adopted by the Christian churches (Arian and Catholic) in the concept of “Eigenkirchen” (churches owned by the landlord) which stood in strong contrast to the central church organization of the Roman Catholic Church. Despite the resulting medieval conflict between emperor and pope, the concept of church maintenance by the ruler remained the accepted custom in most Western European countries.
“In Reformation times, the local princes in Germany became officially heads of the church in Protestant areas and were legally responsible for the maintenance of churches. Not until the 19th century were the finances of churches and state regulated to a point where the churches became financially independent. At this point the church tax was introduced to replace the state benefits the churches had obtained previously.”