!!!Kirchenbeitrag

Church Rate (church tax): levy payable by all members of recognised 
Christian Churches to cover personnel and non-personnel costs. In 
Austria the church tax is the main source of income (more than 80%) of 
the Catholic Church. Up to 1939 the government financed the Roman 
Catholic clergy mainly from a special fund  Religionsfonds and through 
state subsidies ( Kongrua-Gesetze). Under the provisions of the church 
tax law that entered into force in 1939 nearly all government payments 
given to the Catholic, the Protestant and Old Catholic Church were 
abolished. The law of 1939 has remained in force in the Second 
Republic. All members of the above-mentioned churches who have 
attained majority are liable to contribute. Payment is governed by 
provisions made by the churches themselves. Outstanding church taxes 
are actionable (like membership contributions to any other private 
association) in the civil courts and are recovered by court action.

!Literature
H. Schwendenwein, Oesterreichisches Staatskirchenrecht, 
1992; H. Heimerl, Handbuch des kirchlichen Vermoegensrechtes, 1993.


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