Abfindungen und Veräußerungsgewinne werden nach der Fünftelregelung gemäß § 34 EStG ermäßigt besteuert. Da die Steuerermäßigung allerdings sehr bescheiden ist und bei höheren Einnahmen gegen Null geht, fällt für diese Einkünfte ein erklecklicher Betrag an Kirchensteuer an. In diesem Fall aber gibt's eine ganz besondere Vergünstigung, die von den Kirchen nicht "an die große Glocke" gehängt wird.

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1. Beschluss der katholischen und evangelischen Kirche

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2. Steuerersparnis im Rahmen der Steuerveranlagung

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3. Verweigerung des Kirchensteuererlasses

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4. Kirchensteuererlass nicht 30 %, sondern 50 %

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5. Kirchensteuer-Erlass auch nach Kirchenaustritt?

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6. Veröffentlichungen

Pressemitteilung der EKHN Nr. 75/04 vom 22.12.2004

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Meldung aus der Süddeutschen Zeitung vom 23.2.2003

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7. Aktuelle Entwicklung

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