Abgeltungsteuer: Wie die Kirchensteuer auf Kapitalerträge erhoben wird

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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Besonderheit bei GmbH-Geschäftsführern

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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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