Zwingende Voraussetzung für die Kirchensteuerpflicht ist die Mitgliedschaft in einer steuererhebenden Religionsgemeinschaft. Maßgebend ist die formelle Mitgliedschaft, nicht etwa die Intensität des Glaubens und die Beteiligung am religiösen Leben.

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1. Sie müssen Mitglied einer steuererhebenden Kirche sein

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Wann beginnt die Kirchensteuerpflicht?

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Wann endet die Kirchensteuerpflicht?

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Wenn die Mitgliedschaft nur für einen Teil des Jahres besteht

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2. Sie müssen Ihren Wohnsitz in Deutschland haben

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3. Müssen Arbeitslose Kirchensteuer zahlen?

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Regelung bis 2004

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