ABSTRACT

Churches receive money in various ways, the most important source being church taxation, which in Germany cannot be described as public funding; instead, it is a system of funding based on churches' own resources. Before examining the current situation and difficulties pertaining to the various systems of funding, an approximate overview of sources of church income in Germany will be provided. The sources of the Church's income in Germany can be divided into four groups: The Church's own resources, state subsidies, state or third party contributions and state aid. Church Tax is nothing other than a membership contribution, but one charged not in the usual manner, but rather as taxation. The main factor that distinguishes it from the membership fee for a private society is that a church may use administrative enforcement to collect its tax, whereas a society must take legal action against members who are not willing to pay their fees voluntarily.