Legal Lexicon

EKD

Protestant Church in Germany (EKD) – Legal Basis and Structure

Concept and Classification of the EKD

The Protestant Church in Germany (abbreviation: EKD) is the union of twenty Lutheran, Reformed, and United regional churches in Germany. The EKD forms the organizational umbrella structure of the Protestant churches in Germany and operates as a corporation under public law. Its legal status, tasks, and organization are closely linked to German state church law and the historical development of the relationship between church and state in Germany.

Historical Development and Constitutional Classification

Formation of the EKD

The EKD was newly established after the Second World War, in 1948, as the legal successor of the previous German Evangelical Church. The goal was to safeguard ecclesiastical independence as well as the self-determination of the member churches under a common organizational umbrella.

Constitution of the EKD

The legal foundation of the EKD is the “Church Constitution of the Protestant Church in Germany,” which has been in effect since 1948 and has since been amended several times. The constitution defines the tasks, bodies, legal status, and member churches of the EKD and underlines its federal character.

Legal Form and State Recognition

Corporation under public law

The EKD and its member churches have, according to Art. 140 of the Basic Law in conjunction with Art. 137 para. 5 of the Weimar Constitution, the status of a corporation under public law. As such, the EKD is not subject to association law but enjoys special public law rights, which include:

  • the right to enact its own statutes and regulations,
  • the taxation right (church tax),
  • the employment and service law applicable to its staff,
  • the management of its own affairs (right of self-administration).

Relationship with the State and the Basic Law

The Basic Law guarantees, as part of state church law, the freedom of religion (Art. 4 GG) as well as the independence and autonomy of religious communities. The EKD is, as a religious community, independent in its internal affairs and is not subject to state supervision, unless public law concerns are affected.

Organization and Bodies of the EKD

Synod, Church Conference, and Council of the EKD

The structured church of the EKD consists of various bodies:

  • Church Synod as the legislative body,
  • Council of the EKD as the executive leadership body,
  • Church Conference as a coordination and advisory body of the regional churches.

The tasks and responsibilities of these governing bodies are regulated in the church constitution and form the backbone of the institutional EKD organization.

Member Churches and Their Legal Relationship to the EKD

The EKD is not a church in the dogmatic sense, but rather sees itself as a federation of independent churches. The regional churches retain their constitutional independence and voluntarily come together under the EKD umbrella. The relationship of the EKD to its member churches is laid out in the EKD constitution and follows the principle of subsidiarity.

Tasks and Competences of the EKD

Legislative Competence

The EKD has the competence to enact church laws that are binding for all members of the member churches and the community of the EKD. The validity of these legal norms extends to matters of mutual concern within the EKD.

Church Tax and Financial Constitution

As a corporation under public law, the EKD is authorized to levy church taxes. The collection is typically carried out by the state tax offices of the federal states based on the corresponding state church agreements (concordats, church treaties). The finances are subject to internal control and state supervision, insofar as compliance with general legal regulations is concerned.

Employment Law in the EKD

In internal church service law, the EKD has the right to establish its own regulations (Third Way employment law). This allows for church-specific provisions, for example in dispute resolution, staff representation, and participation rights, and distinguishes itself from general state employment law.

Legal Basis under State Church Law

Basic Law and Weimar Constitution

Through Article 140 of the Basic Law, the provisions of state church law of the Weimar Constitution (WRV) of 1919 are incorporated into the Basic Law. These norms regulate the equality of all religious communities, the right of self-administration, the right of taxation, asset management, and the protection of religious rites.

Church Treaties

The relationship between the state levels (federal government, states) and the EKD is essentially governed by church treaties. These are public law contracts which, for example, regulate cooperation in education, social affairs, or the protection of church holidays and real estate.

Data Protection in the EKD

The EKD is subject to its own church data protection law (EKD Data Protection Act, DSG-EKD). In some areas, this is modeled after the General Data Protection Regulation (GDPR), but takes into account church-specific concerns and the protection of religious data.

Legal Status of the EKD in the Social and International Context

Non-Profit Status and Tax Law

As a religious community, the EKD is generally recognized as non-profit and thus enjoys tax benefits, such as exemption from corporation tax and trade tax, provided it pursues tax-privileged purposes.

International Cooperation

The legal status of the EKD extends, in certain cases, to cross-border ecumenical cooperation, particularly within the Community of Protestant Churches in Europe (CPCE) and through involvement in international ecumenical organizations.

Summary of the Legal Particularities of the EKD

The Protestant Church in Germany is an independent corporation under public law, with extensive rights to self-administration, its own legislative system, and special public law privileges, including the collection of church taxes and the issuance of its own legal norms. Church employment law, data protection regulations, as well as the interaction with the state and member churches, make the EKD a complex legal entity within German state church law with significant social and legal relevance.


Note: This article provides a comprehensive overview of the legal bases and structures of the Protestant Church in Germany (EKD) and includes all essential aspects for a legal lexicon as well as for search engine-relevant information searches.

Frequently Asked Questions

How is the EKD structured legally, and what status does it have in Germany?

The Protestant Church in Germany (EKD) is an association of Protestant regional churches and is organized as a corporation under public law. This status results from Art. 140 of the Basic Law in conjunction with Art. 137 para. 5 of the Weimar Constitution, according to which religious societies that already possessed the status of a public corporation at the time the Weimar Constitution (1919) entered into force retain this status. This legal status grants the EKD extensive autonomy in its internal affairs, such as its own regulations, administration, and the setting of laws through church legislation. Additionally, this status entitles the EKD, among other things, to levy church taxes, regulate its own employment relationships (church employment law/right to self-determination), and conclude contracts with state authorities (e.g., state payments, concordats).

What is the EKD’s relationship with the state under German law?

The relationship between the EKD and the state is organized according to the principle of separation of church and state (‘qualified separation’), as established in Art. 140 of the Basic Law in conjunction with the provisions of the Weimar Constitution. This means that churches are institutionally and organizationally independent, but can cooperate with the state in numerous areas through their public law status (e.g., with respect to religious education in state schools per Art. 7 para. 3 GG, church tax collection by state tax offices, or participation in certain welfare tasks). The right to self-administration (§137 WRV) of the EKD is legally guaranteed but limited by the state to so-called church law, i.e., the EKD cannot exercise sovereign state functions.

Which legal foundations regulate the organization and internal structures of the EKD?

The legal foundations of the EKD are manifold: they are based on the Basic Law (especially Art. 140 GG with reference to Art. 137 et seq. WRV), the Church Tax Act, EKD church law (in particular the EKD constitution and further church laws of the Synod and Council of the EKD), as well as state church treaties between the individual federal states and the regional churches or the EKD. The autonomy in internal organization is secured through the church’s right to self-determination, but any significant structural changes (e.g., mergers of regional churches) require state involvement, provided such changes affect the status of public-law corporation.

Which tax regulations are relevant for the EKD?

The EKD, as a corporation under public law, has the right to levy church taxes. Tax law stipulates that church taxes are assessed as a surcharge on income or wage tax for members, with collection often carried out by state authorities (basis: church tax laws of the federal states). The funds raised are earmarked for church purposes. Additionally, the EKD is largely exempt from corporation tax, trade tax, and real estate tax, provided the revenues are used in accordance with their designated purpose (non-profit status).

Is the EKD subject to state employment law, or do special regulations apply?

The so-called church employment law is a special area of law based on the constitutionally guaranteed right of church self-determination (Art. 140 GG in conjunction with Art. 137 para. 3 WRV). The EKD and its member churches are subject in matters of service law to their own regulations and procedures (Third Way), which, among other things, means that working conditions are not set by collective agreements but by commissions at church level. There are certain restrictions with respect to the right to strike and political activity. Church charities such as Diakonie are also covered by these special rules, and this legal situation is regularly the subject of judicial proceedings and political debate.

What legal means does the EKD have to influence general law and society?

The EKD can, within the scope of its rights as a corporation under public law, conclude contracts with state authorities, participate as a party entitled to be consulted in legislative procedures, submit statements on social-ethical or political issues, and participate in public tasks (e.g., in health, social, and educational sectors) including its charities. Furthermore, the EKD is subject to anti-discrimination and constitutional law, though in some areas it is protected by the constitutionally guaranteed right of church self-determination.

How are legal disputes within and with the EKD resolved?

Within the EKD, there is its own ecclesiastical judiciary (ecclesiastical courts), which is responsible for internal church disputes, such as disciplinary proceedings against clergy or disputes in administrative matters. External legal disputes, especially with state institutions or third parties, are handled by state courts, with administrative courts, labor courts, or civil courts being responsible, depending on the nature of the dispute and the parties involved. The right to sue, jurisdictions, and appeals are each determined by the relevant state and church regulations.