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Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx "Xxxxxxxxxxxxx" xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxx.
1. Kirchensteuer vom Einkommen
Xx xxxx xxx Xxxxxxxxx: Xxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxx, xxxx xxxx Xxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx xXXxxxXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx. Xxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxx x xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
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Xxxxxxxx:
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Wenn Lohnersatzleistungen mit Progressionsvorbehalt vorliegen
Xxxxxxx xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxx xx xxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xx. Xxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxx, xxx.x.
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Besondere Regelung in Bayern
Xx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxx: Xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxx xxx xxxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx. Xxxxxx Xxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx XX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx. XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx, xxxx xx Xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxx Xxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxx xXxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xx.x.xxxx, XXxXx X xxxx X. xxxx.xxxxxxxxxxxx
Kappung der Kirchensteuer in glaubensverschiedener Ehe
Xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxxx, xxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xx xxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx .
2. Das besondere Kirchgeld
Xx xxx xxxxx Xxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx x xx xxx Xxxxxxxxxxxxx xx xxxxxx x xxx xxx Xxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxx, xxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xxxx, xxx xxxxxxx xxxxx.
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Xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx xx xxxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx Xxxxxxxxxxxxx xxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxx Xxxxxxxx xXXX Xxxxxxxx xxx xx.xx.xxxx, X xxxxxxxXxX xxxx.
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Besonderes Kirchgeld verfassungskonform?
Xxx Xxxxx xxxxxx xxx Xxxxxxxx: Xxx xx xxxxxxxx, xxxx Xxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxx, xxxxxx Xxxxxxxx xxxxxx xxxxxx
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a) Anrechnung von freiwilligen Kirchenbeiträgen auf das besondere Kirchgeld
Xxx "xxxxxxxxx Xxxxxxxxx" xxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxx xxx xxxxxxxx xxxxxxx Xxxxxxxxx xxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxx xxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxxxx xx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx.
Xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xXxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxx" xxxxxxxxxxx. Xxx xxxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxx xxx "xxxxxxxxxx Xxxxxxxxx" xxxxxxxx.
Xxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxx. Xxx xxxx xxxxx xxxxxxxxxxxx xxxx xxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
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b) Wenn der kirchenangehörige Ehegatte negative Einkünfte erzielt
Xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxx, x.X. xxx xxxxxxxxxxxxxxxx Xxxxxx, xxxxxxx, xxxx xx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxxxxx Xxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xXxxxxxxxxx XXX xxx x.x.xxxx, x XX xxxxxxxx.
c) Beginn oder Ende der glaubensverschiedenen Ehe
Xxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxx xx Xxxxx xxx Xxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxx, xxxxxxxx xxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxx xxxxx xxxx xxx xxx Xxxx xxxxxxxxx xxx, xx xxx Xxxxxxxxx xx xxxxxxx xXxxXxx. XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.
d) Umzug in ein anderes Bundesland
Xxxx xxxxxxxxxxxxxxxxxxxx Xxx xxx x xxx xxxxxx x xxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx: Xx xxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx, xx xxxxx xxxxxxx xxxxx.
Xxxx Xxx xxx xx xxx Xxxxxxxxxx xxxxxxxx, xx xxx Xxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx xxx xxxxxxxxxx "xxxxxxxxxxxxxxxxxxxxx Xxx" xxxx "xxxxxxxxxxxxxxxxxxxxxxx Xxx" x xxx xxxxxxxxx.
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Xxxxxxxx Xxx Xxxxx Xxxxxxxx xx xxx Xxxxxxxxxx, xx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx x xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx x xxxx xxxxxxxxxx Xxxxxxxxx. Xxx xxxxxx: Xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxx xXxxXxx. Xxxxxxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.
e) Wenn Kirchgeld bei freiwilliger Antragsveranlagung festgesetzt wird
Xxxxx xxx Xxxxx xxxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x xxx x XXxX xxx, xxxxxxxx xxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx.
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Xxxxxxxx:
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3. Vergleichsberechnung Kirchensteuer - besonderes Kirchgeld
Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxx xxxxxx "Xxxxxxx" xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxx xxxxxxx xxxxxxxxx xxxxxxx Xxxxxx xxx xx xxxxxx.
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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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