Status of religious freedom in Germany
Encyclopedia
Freedom of religion in Germany is guaranteed by article 4 of the Basic Law
(constitution). This states that "the freedom of religion, conscience and the freedom of confessing one's religious or philosophical beliefs are inviolable. Uninfringed religious practice is guaranteed." In addition, article 3 states that "No one may be prejudiced or favored because of his gender, his descent, his race, his language, his homeland and place of origin, his faith or his religious or political views." Any person or organization can call the Federal Constitutional Court of Germany
for free help.
Religious freedom, like the other basic rights of the Grundgesetz, is limited where it collides with the core value of human dignity or with the basic rights of others, or if it is misused to fight against the basic constituency of free democracy.
Art. 4 sec. III provides for the right to refrain from military service
in the name of religion (lit. "conscience
").
and hold religious education in state schools.
can be formed under all legal statutes. It can be organised as a company
under Corporate law
, but tax regulations, company duties, and responsibilities are often seen as disadvantages. A Verein
(Voluntary association
) can be formed by anybody. Registration as an "eingetragener Verein
" (abbreviated e.V.) gives the advantage of legally functioning as a corporate body (juristic person), rather than a simple group of individuals. It can by used by any secular or religious group.
paid on their donation
s, or deduct from their own tax liability the amount of the donation.
) according to laws which are similar to general tax laws. Religious communities enjoy further privileges regarding building and tax regulations, the ability to teach religion as a regular course in state schools, and the ability to be represented in media consulting committees.
The so-called "church tax
" for corporate bodies under public law is collected with the regular state tax by the state from all registered members of these denominations. On the basis of tax regulations within the limits set by state laws, communities may either request the state to collect fees from members in the form of a surcharge of the income tax assessment (the authorities would then withhold a collection fee), or they may choose to collect the tax themselves.
In the first case, membership to the community is registered onto a taxation document (Lohnsteuerkarte). The member's employer must then withhold church tax prepayments from the income of the employee in addition to the prepayments on the annual income tax. In connection with the final annual income tax assessment, the state revenue authorities also finally assess the church tax owed. In case of self-employed persons or other tax payers not employed, state revenue authorities collect prepayments on the church tax together with prepayments on the income tax.
In case of own collection, collecting communities may demand the tax authorities to reveal taxation data of their members, in order to be able to calculate the contributions and prepayments owed. In particular, smaller communities (e.g. the Jewish Community of Berlin
) chose to collect taxes by themselves in order to save the collection fee. Collection of church tax may be used to found institutions and foundations or to pay ministers.
The church tax is only paid by members of the respective religious corporate body under public law . Those who are not members of a tax collecting denomination are not required to pay it. Members of a religious community which is a corporate body under public law may formally declare to state authorities that they wish to leave the community (this is commonly referred to as "leaving the church"). With such declaration, the obligation to pay church taxes ends. The concerned religious organisations usually refuse to administer rites of passage
, such as marriages and burials of (former) members who had seceded. To rejoin a religious corporate body under public law one would get one's declaration of re-entry officially recorded. The Conference of the German Bishops
, however, considers the declaration to "leave the church" to be a schism
atic act to be punished automatically by excommunication
.
The church tax is historically rooted in the pre-Christian Germanic custom where the chief of the tribe was directly responsible for the maintenance of priests and religious cults. During the Christianization of Western Europe, this custom was adopted by the churches into the concept of Eigenkirchen (churches owned by the landlord), which stood in strong contrast to the central church organization of the Roman Catholics. Despite the resulting medieval conflict between the emperor and pope, the concept of church maintenance by the ruler remained the accepted custom in most Western European countries. In Reformation times, the local princes in Germany officially became heads of the church in Protestant areas, and were legally responsible for the maintenance of churches; the aforementioned practice is legally referred to as Summepiscopat. Only in the 19th century did the financial flows of churches and state get regulated to a point where the churches became financially independent – the church tax was introduced to replace the state benefits the churches had obtained before.
In July 2008, the Federal Constitutional Court of Germany
had to decide whether a fee for leaving a religious corporate body under public law ("leaving the church") was in accordance with the constitution. Ultimately, the court decided it was an unconstitutional infringement of religious liberty. As the state of affairs in August 2008 noted, declaring that one is no longer a member of a church costs between 10 and 30 € in most federal states. It is free in Berlin
, Brandenburg
, Bremen
, and Thuringia
; in some communities
in Baden-Württemberg
, in contrast, it may cost up to 60 €. In its decision, the Federal Constitutional Court also clarified that the legislator is required by the constitution to reduce the fee, in cases where the person who wants to "leave the church" does not have any personal income. The German atheist group IBKA disagreed with the decision and took the issue to the European Court of Human Rights
.
Education is the responsibility of the 16 federal states (Bundesländer), and each state can decide how to organise religious education.
In most states, religious education is obligatory. The curriculum is provided by the churches and approved by the state. Usually the Roman Catholic Church and one Protestant Church each provide school lessons for members of their own denominations, and for members of other denominations that wish to participate. Smaller denominations and some other religious minorities either co-operate with one of the big ones or may decide to conduct classes outside school. In the latter case they can provide the school with details of pupils' performance, so that this information can be included in school reports.
Children who do not want to participate in religious education are obliged to attend an alternative class called "ethics", in which various issues of philosophy, society, and morals are discussed.
In most cases, even if pupils that stay in one class for almost all their lessons, they are divided into three groups (Roman Catholic, Protestant, Ethics) for their religious education, joining other pupils they might not know very well, but who belong to the same denomination.
The position is reversed in some states (Berlin, Brandenburg): the default option, similar to "ethics", is called "knowledge of life". Pupils may choose instead to attend a denominational course. As the city has many Muslim immigrant children, Berlin also offers Islamic classes, although Muslim associations are not corporate bodies under public law.
Other states (Bremen, Hamburg) have different systems of their own.
Basic Law for the Federal Republic of Germany
The Basic Law for the Federal Republic of Germany is the constitution of Germany. It was formally approved on 8 May 1949, and, with the signature of the Allies of World War II on 12 May, came into effect on 23 May, as the constitution of those states of West Germany that were initially included...
(constitution). This states that "the freedom of religion, conscience and the freedom of confessing one's religious or philosophical beliefs are inviolable. Uninfringed religious practice is guaranteed." In addition, article 3 states that "No one may be prejudiced or favored because of his gender, his descent, his race, his language, his homeland and place of origin, his faith or his religious or political views." Any person or organization can call the Federal Constitutional Court of Germany
Federal Constitutional Court of Germany
The Federal Constitutional Court is a special court established by the Grundgesetz, the German basic law...
for free help.
Legal situation
The freedom of religion in the Grundgesetz (Basic Law) means one may adopt any kind of religious or non-religious belief, practice it in private or in public, confess it, or keep it for oneself. The state does not identify with any religious organization.Religious freedom, like the other basic rights of the Grundgesetz, is limited where it collides with the core value of human dignity or with the basic rights of others, or if it is misused to fight against the basic constituency of free democracy.
Art. 4 sec. III provides for the right to refrain from military service
Military service
Military service, in its simplest sense, is service by an individual or group in an army or other militia, whether as a chosen job or as a result of an involuntary draft . Some nations require a specific amount of military service from every citizen...
in the name of religion (lit. "conscience
Conscience
Conscience is an aptitude, faculty, intuition or judgment of the intellect that distinguishes right from wrong. Moral judgement may derive from values or norms...
").
"Collective" freedom of religion
German law on freedom of religion distinguishes between individual and collective freedom of religion. Collective freedom of religion additionally covers the legal statutes of religious organizations. Of special interest is the statute of corporate body under public law, which allows the organization to collect church taxChurch tax
A church tax is a tax imposed on members of some religious congregations in Austria, Denmark, Finland, Germany, Iceland, Italy, Sweden, some parts of Switzerland and several other countries.- Germany :About 70% of church revenues come from church tax...
and hold religious education in state schools.
Types of legal statutes
A religious group in GermanyReligion in Germany
Christianity is the largest religion in Germany with 54,765,265 adherents as of the end of 2006, down to 51.5 million adherents as of 2008. The second largest religion is Islam with 3.3 million adherents followed by Buddhism and Judaism...
can be formed under all legal statutes. It can be organised as a company
Company
A company is a form of business organization. It is an association or collection of individual real persons and/or other companies, who each provide some form of capital. This group has a common purpose or focus and an aim of gaining profits. This collection, group or association of persons can be...
under Corporate law
Corporate law
Corporate law is the study of how shareholders, directors, employees, creditors, and other stakeholders such as consumers, the community and the environment interact with one another. Corporate law is a part of a broader companies law...
, but tax regulations, company duties, and responsibilities are often seen as disadvantages. A Verein
Verein
Verein is a German word, sometimes translated as union. See:* Eingetragener Verein — a registered voluntary association under German or Austrian law;*Förderverein...
(Voluntary association
Voluntary association
A voluntary association or union is a group of individuals who enter into an agreement as volunteers to form a body to accomplish a purpose.Strictly speaking, in many jurisdictions no formalities are necessary to start an association...
) can be formed by anybody. Registration as an "eingetragener Verein
Eingetragener Verein
Eingetragener Verein is a legal status for a registered voluntary association in Germany and Austria. While any group may be called a Verein, registration as eingetragener Verein holds many legal benefits because a registered association may legally function as a corporate body rather than just...
" (abbreviated e.V.) gives the advantage of legally functioning as a corporate body (juristic person), rather than a simple group of individuals. It can by used by any secular or religious group.
Non-profit corporation
Two other types of organizations are often employed: the most frequent are gemeinnützige not-for-profit corporations, which can be companies or registered associations. This status requires not only limitation to non-commercial activities, but similar to American non-profit organizations, it is limited to those whose primary objective is to support an issue or matter of private interest or public concern for non-commercial purposes. Like many other countries, nonprofits may apply for tax exemption status, so that the organization itself may be exempt from taxes. In some cases, financial donors may claim back any income taxIncome tax
An income tax is a tax levied on the income of individuals or businesses . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate...
paid on their donation
Donation
A donation is a gift given by physical or legal persons, typically for charitable purposes and/or to benefit a cause. A donation may take various forms, including cash, services, new or used goods including clothing, toys, food, and vehicles...
s, or deduct from their own tax liability the amount of the donation.
Corporate body under public law
The second is a Körperschaft des öffentlichen Rechts (corporate body under public law), a status which is specifically granted to religious groups. Some smaller communities may have this status in one state, while they maintain a different status in another. The status has a string of benefits attached. Religious communities which are organized under public law have the right to collect contributions (church taxChurch tax
A church tax is a tax imposed on members of some religious congregations in Austria, Denmark, Finland, Germany, Iceland, Italy, Sweden, some parts of Switzerland and several other countries.- Germany :About 70% of church revenues come from church tax...
) according to laws which are similar to general tax laws. Religious communities enjoy further privileges regarding building and tax regulations, the ability to teach religion as a regular course in state schools, and the ability to be represented in media consulting committees.
The right to collect church tax
The so-called "church tax
Church tax
A church tax is a tax imposed on members of some religious congregations in Austria, Denmark, Finland, Germany, Iceland, Italy, Sweden, some parts of Switzerland and several other countries.- Germany :About 70% of church revenues come from church tax...
" for corporate bodies under public law is collected with the regular state tax by the state from all registered members of these denominations. On the basis of tax regulations within the limits set by state laws, communities may either request the state to collect fees from members in the form of a surcharge of the income tax assessment (the authorities would then withhold a collection fee), or they may choose to collect the tax themselves.
In the first case, membership to the community is registered onto a taxation document (Lohnsteuerkarte). The member's employer must then withhold church tax prepayments from the income of the employee in addition to the prepayments on the annual income tax. In connection with the final annual income tax assessment, the state revenue authorities also finally assess the church tax owed. In case of self-employed persons or other tax payers not employed, state revenue authorities collect prepayments on the church tax together with prepayments on the income tax.
In case of own collection, collecting communities may demand the tax authorities to reveal taxation data of their members, in order to be able to calculate the contributions and prepayments owed. In particular, smaller communities (e.g. the Jewish Community of Berlin
Berlin
Berlin is the capital city of Germany and is one of the 16 states of Germany. With a population of 3.45 million people, Berlin is Germany's largest city. It is the second most populous city proper and the seventh most populous urban area in the European Union...
) chose to collect taxes by themselves in order to save the collection fee. Collection of church tax may be used to found institutions and foundations or to pay ministers.
The church tax is only paid by members of the respective religious corporate body under public law . Those who are not members of a tax collecting denomination are not required to pay it. Members of a religious community which is a corporate body under public law may formally declare to state authorities that they wish to leave the community (this is commonly referred to as "leaving the church"). With such declaration, the obligation to pay church taxes ends. The concerned religious organisations usually refuse to administer rites of passage
Rites of Passage
Rites of Passage is an African American History program sponsored by the Stamford, Connecticut US public schools. The program consists of an extra day of schooling on Saturday for 12 weeks, service projects, and a culminating educational trip to Gambia and Senegal. Gambia and Senegal are the...
, such as marriages and burials of (former) members who had seceded. To rejoin a religious corporate body under public law one would get one's declaration of re-entry officially recorded. The Conference of the German Bishops
Conference of the German Bishops
The German Bishops' Conference is the episcopal conference of the bishops of the Roman Catholic dioceses in Germany. Members include diocesan bishops, coadjutors, auxiliary bishops, and diocesan administrators....
, however, considers the declaration to "leave the church" to be a schism
Schism (religion)
A schism , from Greek σχίσμα, skhísma , is a division between people, usually belonging to an organization or movement religious denomination. The word is most frequently applied to a break of communion between two sections of Christianity that were previously a single body, or to a division within...
atic act to be punished automatically by excommunication
Excommunication
Excommunication is a religious censure used to deprive, suspend or limit membership in a religious community. The word means putting [someone] out of communion. In some religions, excommunication includes spiritual condemnation of the member or group...
.
The church tax is historically rooted in the pre-Christian Germanic custom where the chief of the tribe was directly responsible for the maintenance of priests and religious cults. During the Christianization of Western Europe, this custom was adopted by the churches into the concept of Eigenkirchen (churches owned by the landlord), which stood in strong contrast to the central church organization of the Roman Catholics. Despite the resulting medieval conflict between the emperor and pope, the concept of church maintenance by the ruler remained the accepted custom in most Western European countries. In Reformation times, the local princes in Germany officially became heads of the church in Protestant areas, and were legally responsible for the maintenance of churches; the aforementioned practice is legally referred to as Summepiscopat. Only in the 19th century did the financial flows of churches and state get regulated to a point where the churches became financially independent – the church tax was introduced to replace the state benefits the churches had obtained before.
Fee for leaving a religious corporate body under public law
In July 2008, the Federal Constitutional Court of Germany
Federal Constitutional Court of Germany
The Federal Constitutional Court is a special court established by the Grundgesetz, the German basic law...
had to decide whether a fee for leaving a religious corporate body under public law ("leaving the church") was in accordance with the constitution. Ultimately, the court decided it was an unconstitutional infringement of religious liberty. As the state of affairs in August 2008 noted, declaring that one is no longer a member of a church costs between 10 and 30 € in most federal states. It is free in Berlin
Berlin
Berlin is the capital city of Germany and is one of the 16 states of Germany. With a population of 3.45 million people, Berlin is Germany's largest city. It is the second most populous city proper and the seventh most populous urban area in the European Union...
, Brandenburg
Brandenburg
Brandenburg is one of the sixteen federal-states of Germany. It lies in the east of the country and is one of the new federal states that were re-created in 1990 upon the reunification of the former West Germany and East Germany. The capital is Potsdam...
, Bremen
Bremen
The City Municipality of Bremen is a Hanseatic city in northwestern Germany. A commercial and industrial city with a major port on the river Weser, Bremen is part of the Bremen-Oldenburg metropolitan area . Bremen is the second most populous city in North Germany and tenth in Germany.Bremen is...
, and Thuringia
Thuringia
The Free State of Thuringia is a state of Germany, located in the central part of the country.It has an area of and 2.29 million inhabitants, making it the sixth smallest by area and the fifth smallest by population of Germany's sixteen states....
; in some communities
Township
The word township is used to refer to different kinds of settlements in different countries. Township is generally associated with an urban area. However there are many exceptions to this rule. In Australia, the United States, and Canada, they may be settlements too small to be considered urban...
in Baden-Württemberg
Baden-Württemberg
Baden-Württemberg is one of the 16 states of Germany. Baden-Württemberg is in the southwestern part of the country to the east of the Upper Rhine, and is the third largest in both area and population of Germany's sixteen states, with an area of and 10.7 million inhabitants...
, in contrast, it may cost up to 60 €. In its decision, the Federal Constitutional Court also clarified that the legislator is required by the constitution to reduce the fee, in cases where the person who wants to "leave the church" does not have any personal income. The German atheist group IBKA disagreed with the decision and took the issue to the European Court of Human Rights
European Court of Human Rights
The European Court of Human Rights in Strasbourg is a supra-national court established by the European Convention on Human Rights and hears complaints that a contracting state has violated the human rights enshrined in the Convention and its protocols. Complaints can be brought by individuals or...
.
The right to provide religious education at state schools
Education is the responsibility of the 16 federal states (Bundesländer), and each state can decide how to organise religious education.
In most states, religious education is obligatory. The curriculum is provided by the churches and approved by the state. Usually the Roman Catholic Church and one Protestant Church each provide school lessons for members of their own denominations, and for members of other denominations that wish to participate. Smaller denominations and some other religious minorities either co-operate with one of the big ones or may decide to conduct classes outside school. In the latter case they can provide the school with details of pupils' performance, so that this information can be included in school reports.
Children who do not want to participate in religious education are obliged to attend an alternative class called "ethics", in which various issues of philosophy, society, and morals are discussed.
In most cases, even if pupils that stay in one class for almost all their lessons, they are divided into three groups (Roman Catholic, Protestant, Ethics) for their religious education, joining other pupils they might not know very well, but who belong to the same denomination.
The position is reversed in some states (Berlin, Brandenburg): the default option, similar to "ethics", is called "knowledge of life". Pupils may choose instead to attend a denominational course. As the city has many Muslim immigrant children, Berlin also offers Islamic classes, although Muslim associations are not corporate bodies under public law.
Other states (Bremen, Hamburg) have different systems of their own.