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Church tax

Membership of natural persons in a spiritual corporation is taxed.
All members of a public spiritual corporation which raises church tax are subject to pay this tax, and this in their church area (denomination) in which they reside. Assessment basis for the church tax is, on principle, the annual income tax.
The tax rate varies in each federal state between 8 and 9 percent of the income tax. Some church tax acts provide for a minimum church tax.


 

 


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