Mit dem Austritt aus einer steuererhebenden Religionsgemeinschaft endet die Mitgliedschaft und damit auch die wesentliche Voraussetzung für die Kirchensteuerpflicht. Eine wichtige Frage ist, wie die Kirchensteuer für das Austrittsjahr berechnet wird.

1. Wie lange ist Kirchensteuer zu zahlen?

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2. Wie hoch ist die Kirchensteuer im Jahr des Austritts?

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3. Wenn Sie nach dem Kirchenaustritt Sonderzahlungen erhalten

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4. Wenn nur ein Ehegatte aus der Kirche austritt

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5. Ist die Gebühr für die Kirchenaustrittserklärung rechtens?

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6. Kirchenaustritt allein zum Steuern sparen nicht zulässig

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Zum Hintergrund

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Für Katholiken neue kirchenrechtliche Regelung zum Kirchenaustritt ab 24.9.2012

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7. Beratungspflicht des Steuerberaters zum Kirchenaustritt?

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