Kirchensteuer sind Geldleistungen, die Religionsgemeinschaften von ihren Mitgliedern aufgrund gesetzlicher Bestimmungen erheben. Voraussetzung ist, dass die Religionsgemeinschaft als Körperschaft des öffentlichen Rechts anerkannt ist. Die gezahlte Kirchensteuer abzüglich erhaltener Erstattungen im selben Jahr können Sie als Sonderausgaben absetzen.

1. Zahlungen an Religionsgemeinschaften, die Kirchensteuer erheben

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a) Erstattung von Kirchensteuer

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b) Diese Religionsgemeinschaften erheben Kirchensteuer

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c) Zahlung von Kirchensteuer durch die Erben

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2. Zahlungen an Religionsgemeinschaften, die keine Kirchensteuer erheben

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Diese Religionsgemeinschaften sind Körperschaften öffentlichen Rechts und erheben keine Kirchensteuer (nur auszugsweise)

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Ahmadiyya Muslim Jamaat

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Scientology

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Zeugen Jehovas

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3. Zahlungen an Religionsgemeinschaften, die keine Körperschaften des öffentlichen Rechts sind

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Diese Religionsgemeinschaften haben nicht den Status einer öffentlich-rechtlichen Körperschaft

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4. Zahlungen an Religionsgemeinschaften im Ausland

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