Religious Societies: Definition, Legal Basis, 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, in many legal systems, enjoy special legal recognition and protection. In both 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.
Term and Distinction
Definition
The term religious society refers to organizations whose main purpose is the practice of a particular religion. Criteria distinguishing them from other associations, such as philosophical or ideological communities, lie mainly in their religious objectives.
Distinction from Religious Communities
A distinction is often made between “religious society” and “religious community.” While these terms are used synonymously in everyday language, the legal distinction is made according to the form of organization and public status. Religious societies can be 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 possibility to organize into religious societies. The special position of religious societies is further specified in Article 140 of the Basic Law in conjunction with Articles 136 et seq. of the Weimar Constitution (WRV):
- Article 137 WRV: Grants religious societies full freedom of association; they acquire the rights of a legal person by notifying the relevant state authority.
- Article 140 Basic Law: Integrates, among other things, the relevant provisions of the WRV into the Basic Law.
Legal Personality and Corporate Status
Religious societies are holders of their own rights and obligations. They may be organized as registered associations, foundations, or public corporations:
- Registered association (§ 21 BGB): A possible organizational form, primarily based on private law structure.
- Corporation under public law: According to § 137 para. 5 WRV and state laws, religious societies can apply for this status if, “through their constitution and the number of their members, they guarantee permanence.”
Recognition as a corporation under public law is particularly associated with tax benefits, self-administration rights, and a special position within the state community.
Rights and Obligations
Religious societies recognized as public law corporations are permitted to:
- Levy taxes based on state tax registers (“church tax”)
- Organize religious instruction in public schools (Art. 7 para. 3 Basic Law)
- Appoint and dismiss clergy according to their own rules
- Exercise their own labor law (“Tendenzschutz” § 118 Works Constitution Act, § 9 General Equal Treatment Act), with these rights regularly shaped within the scope of constitutional autonomy.
At the same time, religious societies are subject to general laws and have administrative and accounting 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 regulated by the “Religionsfondsgesetz.” In Switzerland, their legal status varies depending on 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 especially relevant.
Relationship between the State and Religious Societies
Separation of State and Religion
The German Basic Law establishes a clear separation of state and religious associations, particularly reflected in the state’s duty of neutrality. Nevertheless, close cooperation is possible through the public law status of some 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 in public commemorations. They also participate in church-state agreements (“Concordats,” church-state treaties).
Legal Questions Relating to Religious Societies
Constitutional Complaint and Legal Protection
Religious societies can rely on the fundamental right to freedom of religion and claim appropriate legal protection in the event of procedural violations or restrictions imposed by the state.
Special Features of Labor Law
In ecclesiastical labor law, specific rules apply regarding the right of self-determination, for instance related to recruitment, dismissal, or loyalty requirements of employees.
Obligation of Disclosure and Audit
For corporations under public law in particular, there are increased reporting obligations regarding membership numbers and finances to ensure the continued fulfillment of recognition requirements. Authorities also regularly check whether the religious society continues to meet legal requirements.
Tax Treatment
Charitable Status and Tax Law
Religious societies are generally deemed charitable under German tax law and benefit from tax exemptions on corporate income tax, trade tax, and value-added tax, provided their activities are consistent with their statutes.
Collection of Church Taxes
Recognized public law religious societies have the right to collect the so-called church tax from their members, which may be collected by state tax authorities.
Significance and Development of Religious Societies
The role of religious societies is constantly evolving. As society becomes more pluralistic, the spectrum of religious communities expands, bringing new legal challenges regarding recognition, equal treatment, anti-discrimination, and duties of neutrality.
Summary
Religious societies, as associations of believers, occupy a central role in constitutional and societal law. Their legal status is shaped by special rights, duties, and privileges, which are governed by the constitution, concordats, and specific laws. Recognition as a public corporation provides religious societies with a comprehensive legal framework but also results in special 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 be recognized in Germany?
To be recognized as a religious society in Germany, certain legal requirements must be met. First, a stable organizational structure is necessary to ensure continuous religious practice and community. The Basic Law protects religious freedom (Art. 4 Basic Law) and regulates the relationship between state and religious societies in Art. 140 in conjunction with Art. 137 WRV. For formal recognition as a public corporation – with special rights such as levying taxes or public service employer status – religious societies must demonstrate organizational permanence, and that through their internal constitution and number of members, they are able to perform their tasks on an ongoing basis. Furthermore, their doctrine and activities must be in line with the Basic Law; in particular, they must not pursue anti-constitutional or criminal aims. The application for the rights of a public corporation is usually submitted to the competent state ministry and goes through an administrative procedure. Following a positive decision, rights are granted through a state act of recognition.
What rights and obligations do recognized religious societies as public corporations have?
Recognized religious societies as public law corporations enjoy extensive rights, but also have specific obligations. Rights include, in particular, the right to levy taxes from their members (church tax), the right to issue their own regulations (including labor law, so-called church labor law), and the right to issue administrative acts, which – within the framework of public law – may have legal effects on third parties. They also have privileges regarding participation in public law bodies, such as broadcast councils. Key obligations include demonstrating proper business conduct and being subject to state legal supervision. Their activities must take place on the basis of the Basic Law and may not pursue unconstitutional goals. If recognition requirements cease to exist, these privileges can be withdrawn.
How is the relationship between the state and religious societies structured by law?
The relationship between the state and religious societies in Germany is characterized by the principle of separation (so-called church-state law) and cooperation (the so-called ‘limping separation’). The state is religiously and ideologically neutral but may cooperate with religious societies under certain conditions, insofar as public life is concerned. This is reflected, for example, in the collection of church taxes by state tax offices, religious education as a regular subject in schools, chaplaincy 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 state constitutions regulate the details of these relationships.
Can religious societies enter into legal agreements with the state and what are these called?
Yes, religious societies can enter into legal agreements with the state, called ‘church-state treaties’ or concordats (for the Roman Catholic Church). These agreements regulate, in detail, the relationship between the specific religious society and the state and specify, in particular, rights and obligations, such as religious education, pastoral care, protection of religious buildings as monuments, or the financing of particular activities. Church-state treaties are concluded at the state level because church-state law is primarily a matter for the states, and usually require the approval of the respective state parliament. They provide a binding, formal legal basis that goes beyond ordinary legislation.
What is the legal significance of membership in a religious society?
Membership in a religious society has various legal implications. For tax purposes, it may result in an obligation to pay church tax if the religious society is a public corporation and the collection is provided for in the relevant federal state. In employment law, (non-)membership can have significant consequences for employment at institutions run by churches, for example concerning hiring or dismissal. Furthermore, rights and duties of membership, such as voting rights for church bodies or participation in sacraments and religious ceremonies, may be regulated by autonomous church rules. The state protects the individual’s religious affiliation both against unjustified discrimination and unwanted affiliation with 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 public corporation can be terminated by active withdrawal by the competent state authority if the recognition requirements are no longer met – for example, in the event of persistent disregard for the legal system, serious breaches of duty, or if the number of members is no longer sufficient to ensure a sustained organized existence. An administrative procedure is necessary; revocation occurs by administrative act. The religious society can challenge such an act before the administrative courts. Revocation results in the loss of all corporate rights, such as the right to levy taxes, public service employer status, or the right to enact own statutes with external effect. The religious society then continues to exist only as a private association or another legal form.
