State supported Churches in Europe

Factual Questions
1

I understand that organized Churches, or certain organized Churches, in Western Europe are tax supported, however I am curious about the following:

  1. Are only certain historically established Churches supported (something like, in Germany, Catholic and Lutheran)?

  2. Is the support allocated on the basis of some kind of census of the religion of the population or on the basis of a formula hammered out long long ago? Or in some other fashion?

  3. Any controversy in these countries about tax dollars supporting a state Church or Churches?

  4. Is there a tax exemption for gifts/donations as in the US?

Of course, the answers to these questions will be country specific, but if you know how this works in a particular country - please respond.

2

My understanding is that in some European countries, including Germany, churches can collect dues from members via the tax collection system. Payment is voluntary. The churches are not subsidized by the state, except insofar as the state collects and distributes the funds.

I know that in the UK there is no such system, but there is an “official” religion - the Episcopalian church. The monarch is its head. Also, in the UK it is legal for parochial schools to receive public funds and essentially be treated as public schools, but they look after their own religious education, prayers, etc. There are not only Catholic and Episcopalian schools of this sort, but Jewish and Muslim ones.

The irony: huge numbers of people in western Europe regard themselves as atheists, in sharp contrast to the far more religious USA, where people agonize so much about separation of church and state.

3
  • OTOH, the churches in Europe has a huge cultural responsibility beyond their immediate religious one. It wouldn’t do to let the medieval churches and cathedrals go to rot due to lack of funds, even if everyone turned atheist overnight.

Anyway, when I moved to Germany, there was a checkbox on my tax form as to what church I wanted to support through taxes (“None” being the option I chose).

So, for Germany:

  1. Are only certain historically established Churches supported (something like, in Germany, Catholic and Lutheran)?

IIRC, 5 or 6 religious communities were listed. Catholic, Lutheran, Jewish and Moslem I recall, but there were more.

  1. Is the support allocated on the basis of some kind of census of the religion of the population or on the basis of a formula hammered out long long ago? Or in some other fashion?

Support from people who check “Lutheran” goes to a national organization of Lutheran churches, etc.

  1. Any controversy in these countries about tax dollars supporting a state Church or Churches?

A little, but as long as the tax is voluntary, it’s not something a lot of people feel strongly enough to make for a major political issue.

  1. Is there a tax exemption for gifts/donations as in the US?

Yup.

In Denmark, things are a little simpler (Denmark being rather homogenous): There is indeed a Lutheran “State Church” but the Monarch is the only one forced into membership. Most Danes don’t go to church.

  1. Are only certain historically established Churches supported (something like, in Germany, Catholic and Lutheran)?

Only the State Church is supported over the taxes - again, it’s voluntary and if you don’t want to, you don’t pay.

  1. Is the support allocated on the basis of some kind of census of the religion of the population or on the basis of a formula hammered out long long ago? Or in some other fashion?

Only the State Church receives funds this way, AFAIK.

  1. Any controversy in these countries about tax dollars supporting a state Church or Churches?

Well, as the tax is voluntary, the monetary concerns don’t really ruffle any feathers.

However, there are rumblings about a proper separation of church and state, simply because it’s the right thing to do in a modern and de facto secular society. For instance, traditionally the church has a co-responsibility for keeping birth records. (Silly, but it’s been like that since the middle ages.) This, of course, does not sit well with those of other faiths, and rightly so, IMHO.

  1. Is there a tax exemption for gifts/donations as in the US?

Certainly, but it has to be to a “proper” religious society (IOW, I can’t institute “The church of Spiny”, donate my money with tax exemption and buy myself a suitable temple to live in, being High Priest.) There’s a bit of a hubbub as to what constitutes a “religious society”, of course - Scientology snuck under the radar, much to my regret.

It’s not tidy and streamlined, but it seems to work well enough that noone is bothered enough to want really seriously to change it.

S. Norman

4

I realise that Sweden is not Germany, but I’m guesstimating that it’s similar there, too. If/when I choose “none” on my tax form, will I have less taxes taken out? Or, will that money be earmarked for a general religious fund (such as a national Lucia festival)?

5

In the UK, religious organisations can be registered as charities and thus reclaim income tax on any recieved gifts.

6

I’m not sure about the Swedish practice - in Denmark and Germany, you will pay less taxes.

S. Norman

7

Sort of. We did have a state church (lutheran), but a year or so ago the state and the church split, although the church still holds its grip on the state in some respect, such as the state still collects the member fees for the Church of Sweden and any other church that wants. We, who don’t belong to any church, still have to pay a small religious tax for the upkeep of burial grounds.

8

The German system, that actually allows the churches to use the state tax collecting system (and it is NOT voluntarily; if youre a registered member of that church, you cannot choose whether you pay or not, it is subtracted from your salary automatically; if you dn’t want to pay, you have to quit the church), applies only for churches that fulfil certain conditions. That’s the crucial point: What church does fulfil them, what not? Basically, it’s the two main churches here, the Catholics and the Lutherans.
Jehovah’s Witnesses, who are currently not recognized as a church entitled to do this, have been suing the government for years to get that status. Outcome uncertain.

The churches are, however, supported in another way in Germany: Religious education at schools. The teachers are only allowed to teach if they have a permit from the church, additionally to the state, authorites, and their salaries are funded by the government. Many schools, too, are run by churches.

9

Are you sure about that? My tax return had 0 SEK beside the bit about the Church. Then again, as a foreigner I have to explicitly opt into the Church if I desire them, rather than a Swede having to opt out.

Maybe the State expects me to be buried in Britain.

10

Y’know, that sounds quite voluntary to me. I thought it would go without saying that you can’t be a member of the church and at the same time refuse to pay.

But you’re right, deciding what churches should be allowed to utilize the tax collection system to get their funds is a hairy issue. The bigger issue, of course, being the legal status of religious societies in general: Tax exemption for donations, validity of marriages etc. etc. If religious societies get beneficial treatment, someone will have to decide what constitutes a proper religion or not, re. the “Church of Spiny” example - but that’s moving into GD, I think.

S. Norman

11

First off, I would like to enroll as the first member in the Church of Spiny. :smiley:

In The Netherlands, we have what is called a constitutional separation of church and state. The Royal Family is protestant, but the Protestant church does not enjoy a higher status than any other religious institution.

That being said, there are some tax consequences to be considered. Individuals can deduct donations to a religious institution from their taxable income. This may seem in contradiction with the aforementioned separation of church and state, but it isn’t, really. See, the “religious institution” heades falls under the broader category of “donations to charities, action groups, noble causes, religious organisations, political parties”, or words to that effect. In essence, the tax man doesn’t care whether I give my money to Greenpeace or the Catholic Church: the donation is just as deductable.

Then there’s the other side of it, and here is where it gets weird. A religious organisation does not pay any income taxes in the Netherlands. This is an old tradition, obviously from times when church influence was greater than it is now. Although the fact that it still applies may say something about the influence of religious institutions today.

This situation leads to all sort of wacky cults claiming the status of “religious organisation” with the sole (or at least partial) purpose to avoid paying taxes. So far, the list of officially recognised religious organisations has shown little expansion over the years. Scientology has been in a continuous legal battle with the Dutch tax authorities over the past 20 years or so. I reckon they’ve spend more money on fancy lawyers by now than they’re EVER gonna make in a relatively small -not to mention very down-to-earth- country like the Netherlands.