Religious societies: Definition, legal foundations, and significance
Religious societies are associations of natural persons who organize themselves on the basis of shared religious beliefs. They primarily pursue religious purposes and enjoy special legal recognition and protection in many legal systems. Under German and international law, religious societies have an independent legal status, characterized by specific rights and obligations. The following article examines the legal foundations, recognition, rights and obligations, as well as the impact on society and the state.
Concept and Distinction
Definition
The term ‘religious society’ refers to organizations whose main purpose is the cultivation of a particular religion. Criteria distinguishing them from other associations, such as philosophical or ideological communities, are found primarily in their religious objectives.
Distinction from religious communities
A distinction is often made between “religious society” and “religious community.” While the terms are used synonymously in everyday language, the legal distinction is based on organizational form and public status. Religious societies may take the form of corporations, associations, or other legal entities.
Legal foundations in Germany
Constitutional status
Article 4 of the Basic Law guarantees freedom of religion and thus the ability to organize as religious societies. The special status of religious societies is further specified in Article 140 GG in conjunction with Articles 136 ff. of the Weimar Constitution (WRV):
- Article 137 WRV: Grants religious societies freedom of association; they acquire the rights of a legal person upon notifying the competent state authority.
- Article 140 GG: Among other things, incorporates the relevant provisions of the WRV into the Basic Law.
Legal personality and corporate status
Religious societies are recognized as bearers of their own rights and obligations. They can be organized as registered associations, foundations, or as public law corporations:
- Registered association (§ 21 BGB): A possible organizational form, with an emphasis on private law structure.
- Corporation under public law: According to § 137 para. 5 WRV and state laws, religious societies can, upon application, obtain this status if their constitution and the number of their members provide assurance of permanence.
Recognition as a corporation under public law is particularly associated with tax advantages, self-administration rights, and a special position within the public community.
Rights and obligations
Religious societies recognized as corporations under public law are permitted to:
- Levy taxes based on state tax lists (“church tax”)
- Organize religious instruction in public schools (Art. 7 para. 3 GG)
- Appoint and dismiss clergy according to their own regulations
- Exercise their own labor law (“directional protection” § 118 Works Constitution Act, § 9 AGG), whereby these rights are regularly exercised within the scope of the constitutionally protected right of self-determination.
At the same time, religious societies are subject to general laws and have administrative as well as bookkeeping obligations. Their privileges can be revoked in the event of legal violations.
Religious societies in other legal systems
Many countries outside Germany also have specific regulations for religious societies, although there are differences in detail. For example, in Austrian religious law, recognized churches and religious societies are governed by the “Religionsfondsgesetz”. In Switzerland, their legal status varies according to the canton.
In the European and international context, the European Convention on Human Rights (ECHR, Art. 9 Right to freedom of thought, conscience, and religion) and the UN Universal Declaration of Human Rights are particularly relevant.
Relationship between state and religious societies
Separation of state and religion
The German Basic Law defines a clear separation between state and religious associations, which is particularly evident in the state’s duty of neutrality. Nevertheless, close cooperation is possible through the public law status of certain religious societies (“cooperative separation”).
Tasks and participatory rights
Religious societies play special roles in public life, for example in shaping charitable and social institutions, religious instruction, or as part of public commemorative ceremonies. They also participate in state-church agreements (“concordats”, state-church treaties).
Legal issues relating to religious societies
Constitutional complaint and legal protection
Religious societies can invoke the fundamental right to freedom of religion and claim appropriate legal protection in cases of procedural violations or state-imposed restrictions.
Special features of labor law
Church labor law is governed by specific regulations regarding the right to self-determination, for example concerning hiring, dismissal, or loyalty requirements for employees.
Obligation of disclosure and review
Particularly in the area of corporations under public law, there is an increased reporting obligation regarding membership numbers and finances to ensure the continuous fulfillment of recognition requirements. The authorities also regularly check whether the religious society continues to meet legal requirements.
Tax treatment
Charitable status and tax law
Under German tax law, religious societies are generally regarded as charitable and benefit from tax exemptions in corporate, trade, and value-added tax, to the extent that they operate in accordance with their statutes.
Collection of church taxes
Recognized religious societies under public law have the right to levy so-called church tax from their members, which can be collected by state financial authorities.
Significance and development of religious societies
The role of religious societies is constantly evolving. As society becomes increasingly pluralistic, the range of religious communities is growing, along with legal challenges in the areas of recognition, equal treatment, anti-discrimination, and neutrality obligations.
Summary
Religious societies, as associations of believers, occupy a central role in state and social law. Their legal status is characterized by special rights, duties, and privileges, regulated by the constitution, concordats, and special laws. Recognition as a corporation under public law grants religious societies a comprehensive legal framework, but also results in particular administrative and reporting obligations in relation to the state. Equal treatment of all religious societies is a key objective of modern religious law.
Frequently Asked Questions
What legal requirements must religious societies meet to gain recognition in Germany?
To be recognized as a religious society in Germany, certain legal requirements must be met. First, there must be a stable organizational structure that ensures the continuous practice and community of religion. The Basic Law protects freedom of religion (Art. 4 GG) and, in Art. 140 GG in conjunction with Art. 137 WRV, regulates the relationship between the state and religious societies. For formal recognition as a corporation under public law—with special rights such as the power to levy taxes or be an employer—religious societies must demonstrate that they provide assurance of permanence and, through their internal constitution and the number of their members, are able to fulfill their tasks over the long term. Furthermore, their doctrine and activities must be consistent with the Basic Law; above all, they must not pursue unconstitutional or criminal aims. The application for the rights of a corporation under public law is usually submitted to the competent state ministry and is processed through an administrative procedure. Once approved, the rights are granted in a state act of recognition.
What rights and obligations do recognized religious societies as corporations under public law possess?
Recognized religious societies as corporations under public law enjoy extensive rights but also have specific obligations. Their rights include, in particular, the power to levy taxes from their members (church tax), the right to independently establish a set of service regulations (including labor law, so-called church labor law), and the authority to issue administrative acts that—within the framework of state law—have legal effect vis-à-vis third parties. They also have privileges in participating in public law bodies, such as broadcasting councils. Their obligations include, notably, demonstrating proper business conduct and being subject to state legal supervision. They must carry out their activities in accordance with the Basic Law and are prohibited from pursuing unconstitutional aims. If the requirements for recognition are no longer met, privileges can also be revoked.
How is the relationship between the state and religious societies structured legally?
The relationship between the state and religious societies in Germany is characterized by the principle of separation (so-called state-church law) and cooperation (the “qualified separation”). The state is religiously and ideologically neutral but may cooperate with religious societies under certain conditions when public life is concerned. This is reflected, for example, in the collection of church taxes by state tax offices, in religious instruction as a regular subject in schools, in pastoral care services in public institutions, or participation in certain public bodies. Religious societies are fundamentally autonomous but are subject to state legal supervision with regard to their public law functions. The Basic Law and the constitutions of the federal states regulate the details of these relationships.
Can religious societies conclude legal agreements with the state, and what are these called?
Yes, religious societies can conclude legal agreements with the state, called “state church treaties” or concordats (for the Roman Catholic Church). These agreements govern the relationship between the respective religious society and the state in detail and specify rights and obligations, for example regarding religious instruction, pastoral care, the preservation of religious buildings, or the funding of certain activities. State church treaties are concluded at the state (Länder) level, since state-church law is mainly a subject for the federal states, and usually require the approval of the respective state parliament. They establish a binding, formalized legal basis that goes beyond ordinary statutory regulations.
What is the legal significance of membership in a religious society?
Membership in a religious society has various legal implications. From a tax perspective, it may result in a liability to pay church tax if the religious society is a corporation under public law and the collection has been ordered in the respective federal state. In labor law, (non-)membership can be of decisive importance for employment in church-run institutions, for example in hiring or dismissal of employees. Membership rights and duties, such as the right to vote in church bodies or to participate in sacraments and religious activities, may also be regulated within autonomous church orders. The state protects individual religious affiliation both against unjustified discrimination and against unwanted membership in a religious society (negative religious freedom).
How is the status of a religious society terminated or revoked?
The status of a religious society as a corporation under public law can be terminated by active revocation from the competent state authority if the requirements for recognition are no longer fulfilled—for example, in the event of persistent and substantial violation of the legal order, serious breaches of duty, or if the number of members no longer ensures continued orderly existence. An administrative procedure is required; revocation is effected by administrative act. The religious society can challenge such an act through the administrative courts. Revocation leads to the loss of all corporate rights such as the right to levy taxes, employer status, or the right to enact their own statutes with external effect. The religious society then continues only as a private law association or in another legal form.
