!!!Religionsfonds
Religionsfonds, legal entity under Austrian state church legislation.
In 1782 Joseph II combined several funds (old religious funds,
the Hermit fund and the Bohemian Salt fund (since 1630)) with the
assets of more than 700 dissolved monasteries, closed churches and
chapels, abolished benefices and confraternities of the monarchy to
form the Religionsfonds. The fund was administered by state
commissions that included church representatives. Formerly
administered centrally from Vienna, the Religionsfonds passed into the
jurisdiction of the provinces in 1802. It covered the personnel and
material expenses of the newly established parishes, while older
parishes were only granted allowances. In the 19%%sup th/% century
expenses increased as old and Josephinian parishes were given equal
status in 1885. The Concordat of 1855 and of 1933/34 continued the
Religionsfonds. The Religionsfonds was dissolved after the Anschluss
in 1938, in 1939 the Church Tax law was passed and all resulting
rights and duties were passed on to the German Reich. In 1960 the
"Vertrag zwischen dem Heiligen Stuhl und der Republik
Oesterreich zur Regelung von vermoegensrechtlichen Beziehungen"
(Treaty between the Holy See and the Republic of Austria regulating
relations under property law) regulated the return of Religionsfonds
assets to the Republic of Austria and a settlement with the Catholic
church.
!Literature
S. Ritter, Die kirchliche Vermoegensverwaltung in
Oesterreich, 1954; H. Paarhammer (ed.), Kirchliches Finanzwesen in
Oesterreich, 1989.
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