{"subtitle":"Sonderausgabe, capped at {kbMax}/yr, effect = marginal rate × amount (not €1-for-€1), as of {year}.","seoTitle":"Church contribution {year}: deductible up to {kbMax}","seoDescription":"Church contribution (Kirchenbeitrag) as a special expense under § 18 EStG: deductible up to {kbMax} a year, saving tax at your marginal rate, not 1:1."}