Endgültig berechnet und festgesetzt wird die Kirchensteuer im Einkommensteuerbescheid. Wie die Kirchensteuer ermittelt wird und was Sie sonst noch dazu wissen sollten, erfahren Sie nun hier.

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1. Wie hoch ist die Kirchensteuer?

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Sonderregelung nur in Bad Wimpfen und nur für Katholiken

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Bemessungsgrundlage ist welche Einkommensteuer?

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Umzug in ein anderes Bundesland

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Arbeits- und Wohnort in unterschiedlichen Bundesländern

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2. Wie werden Kinder berücksichtigt?

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3. Kirchensteuer beim Halbeinkünfte- bzw. Teileinkünfteverfahren

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4. Wie wird die Kirchensteuer bei Ehegatten berechnet?

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Kirchensteuer in konfessionsgleichen Ehen

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Kirchensteuer in konfessionsverschiedenen Ehen

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Kirchensteuer in glaubensverschiedenen Ehen

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5. Kirchensteuer als Sonderausgaben absetzbar

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6. Kirchensteuer auf Kapitalerträge

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Wenn Kapitalerträge der Abgeltungsteuer unterliegen

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Wenn Kapitalerträge nicht der Abgeltungsteuer unterliegen

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Einbeziehung der Zuschlagsteuernin die Günstigerprüfung

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7. Kirchensteuer bei Pauschalierung der Lohnsteuer

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8. Kirchensteuer bei hohem Einkommen (Kappung)

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9. Kirchensteuererlass bei außerordentlichen Einkünften

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10. Kirchensteuer bei Austritt aus der Kirche

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11. Mindestkirchensteuer

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12. Kirchgeld

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13. Zuwendungen für kirchliche oder religiöse Zwecke

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14. Einspruch und Klage wegen Kirchensteuer

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15. Kirchensteuer für den Erblasser: Abzug beim Erben als Sonderausgaben

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