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I think the main reason is the tradition. It was in the beginning a small get together of some nerds that had vacations due to Christmas but were bored.

Then it got bigger and bigger. And now there are many reasons to keep it that way. No competing events, free choice of the venue, free hotels, school holidays and so on.

I'd also say that there are more atheists in the hacker community then in the general population.

In what respect does the days from 27th to 30th matter for religious persons? That's just traditional "Family time".

Well the time before that matters as well. Someone has to prepare everything.

This is this year's CCC.

As far as I'm aware, the original argument was that this is the only time of the year when everyone is on vacation anyway.

When it's not taking place remotely (as it does this year), there's also an argument to be made for this time slot because exhibition halls are traditionally empty and thus cheap around this time of year.