It does not matter if company is owned by church members or non-members. Article 137 of the Weimar Constitution of 1919 and article 140 of the German Basic Law of 1949 form the legal bases for this practice.
By the special agreement between Holy See and Republic of Croatia, Croatia is, through state budget, financing salaries and pensions of clergy (even the military chaplains), church sacral objects maintenance and restoration, building and running of church schools and universities.
Percentage-wise, about 0.46% of state budget ends up funding activities of the Roman Catholic Church in Croatia.
Every recognized religious group in Austria can collect church tax at a rate of 1.1%, though currently only the Catholic Church makes use of that opportunity. The Roman Catholic Church in Croatia receives significant state financial support and other benefits established in concordats between the Government and the Vatican.
After World War II, the tax was retained in order to keep the Church independent of political powers.