Zusammen mit der Lohnsteuer muss der Arbeitgeber vom monatlichen Gehalt auch die Kirchensteuer einbehalten und an das Finanzamt abführen, wenn der Arbeitnehmer Mitglied einer steuererhebenden Religionsgemeinschaft ist. Dies erfolgt im Rahmen der monatlichen Gehaltsabrechnung.

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1. Wie hoch ist die monatliche Kirchensteuer?

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Sonderregelung nur in Bad Wimpfen und nur für Katholiken

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2. Die Eintragungen in den ELStAM

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3. Wie wird Kirchensteuer bei Ehegatten einbehalten?

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4. Wie werden Kinder berücksichtigt?

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5. Kirchensteuer auf sonstige Bezüge

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6. Arbeits- und Wohnort in unterschiedlichen Bundesländern

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7. Mindestkirchensteuer

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8. Kirchensteuer bei Lohnsteuerpauschalierung

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9. Kirchensteuer bei Austritt aus der Kirche

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