Auf die Kapitalertragsteuer für Kapitalerträge müssen Kirchenangehörige neben dem Solidaritätszuschlag auch noch Kirchensteuer zahlen. Dabei haben sie die Wahl, ob die Kirchensteuer wie die Abgeltungsteuer ebenfalls an der Quelle einbehalten oder im Rahmen der Steuerveranlagung festgesetzt werden soll. Doch ab 2014 stellen die Banken beim Bundeszentralamt die berühmte Gretchenfrage aus Goethe's Faust: "Wie hast Du's mit der Religion?"

1. Wie die Kirchensteuer berechnet wird

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2. Kirchensteuerabzug an der Quelle 2009 bis 2014: Antrag auf Einbehalt

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3. Kirchensteuerabzug an der Quelle ab 2015: Automatisierter Einbehalt

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4. Kirchensteuererhebung im Rahmen der Steuerveranlagung

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5. Sonderausgabenabzug für Kirchensteuer

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6. Gesetzliche Grundlage

§ 10 EStG - Sonderausgaben

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§ 51a EStG - Festsetzung und Erhebung von Zuschlagsteuern

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