Germany's Church Financing: A Complex Dance of Secular and Ecclesiastical Law

Historical and contemporary tensions between secular and ecclesiastical law have shaped the financing and jurisdiction of religious institutions in Germany. Key moments include the seizure of church assets, the introduction of state farm tax, and the role of concordats in regulating religious affairs.

In cases of abuse involving clergy, churches have asserted their right to handle legal evaluations, leading to conflicts with secular law. The seizure of ecclesiastical assets during secularization necessitated the introduction of state farm tax, collected by state financial authorities. Concordats, such as the Reich Concordat of 1933, have played a significant role in regulating the financing of ecclesiastical structures, including the payment of bishops from state funds. The Nazi government, from 1933 to 1945, and later the Allied authorities and post-war German administrations, had the right to collect state farm tax.

The legal landscape has evolved over time. The territorial principle replaced the principle of personal law, making local law binding. The Federal Republic adopted the Weimar regulation, with the state collecting state farm tax for recognized religious communities since the end of the currency reform. In the DDR, however, the financing of churches switched to voluntary contributions, with the state no longer involved. Concordats also extend to education and religious instruction, requiring ecclesiastical consent for certain appointments.

The complex interplay between secular and ecclesiastical law in Germany has been influenced by historical events and legal principles. The collection of state farm tax, the jurisdiction of ecclesiastical courts, and the role of concordats continue to shape the relationship between religious institutions and the state.