Um eine glaubensverschiedene Ehe handelt es sich, wenn nur ein Ehegatte einer steuererhebenden Religionsgemeinschaft angehört und der andere Ehegatte entweder konfessionslos oder Mitglied einer nicht-steuererhebenden Religionsgemeinschaft ist.

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1. Kirchensteuer vom Einkommen

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Wenn Lohnersatzleistungen mit Progressionsvorbehalt vorliegen

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Besondere Regelung in Bayern

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Kappung der Kirchensteuer in glaubensverschiedener Ehe

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2. Das besondere Kirchgeld

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Besonderes Kirchgeld verfassungskonform?

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a) Anrechnung von freiwilligen Kirchenbeiträgen auf das besondere Kirchgeld

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b) Wenn der kirchenangehörige Ehegatte negative Einkünfte erzielt

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c) Beginn oder Ende der glaubensverschiedenen Ehe

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d) Umzug in ein anderes Bundesland

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e) Wenn Kirchgeld bei freiwilliger Antragsveranlagung festgesetzt wird

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3. Vergleichsberechnung Kirchensteuer - besonderes Kirchgeld

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4. Fragen und Antworten zum besonderen Kirchgeld

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Was war der Grund zur Einführung des besonderen Kirchgeldes?

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Welche Steuerungerechtigkeit soll mit dem besonderen Kirchgeld beseitigt werden?

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Was hat das besondere Kirchgeld mit der Ehe als Leistungsfähigkeitsgemeinschaft zu tun?

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Welche Ehen betrifft das besondere Kirchgeld?

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Irritierend ist ja auch der Begriff Kirchgeld. Was verbirgt sich dahinter steuerrechtlich?

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Wer zahlt das besondere Kirchgeld?

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In Zusammenhang mit dem besonderen Kirchgeld ist der so genannte Lebensführungsaufwand zur Sprache gekommen. Was habe ich als Steuerzahler darunter zu verstehen?

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Wie errechnet sich das besondere Kirchgeld?

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Gibt es in anderen Kirchen bereits Erfahrungen mit dem besonderen Kirchgeld?

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5. Aktuelle Entwicklungen

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