In principle, the German system is "practicable, cost-orientated, balanced and reliable" and "comparatively fair", according to a declaration adopted on Saturday at the ZdK plenary assembly in Berlin.
However, there are deficits in terms of fairness. In addition, more transparency and participation of taxpayers in the use of funds is needed.
Acceptance of the existing system is also dwindling among church members. And in view of dwindling membership numbers and tax revenues, a debate is becoming increasingly important.
It is a matter of a church that "profiles itself in modern society as a critical but fundamentally solidary contemporary and not as a contrasting society". The financial structures of the church should therefore also be accepted by secular and non-religious people.
More transparency and participation
The declaration states that there is a fundamental need for more transparency with standardised rules for accounting and financial reporting. Synodal committees should make fundamental financial decisions and ministers should be accountable to the committees.
Overall, church members should be given more influence over the use of their contributions. There is also a need for careful, economical and sustainable use of financial resources at all levels as well as sufficient financial equalisation between the dioceses.
The highest lay body of German Catholics also criticises the fact that capital gains are taxed much less than wages and salaries. Assets are even completely disregarded. "The financially stronger the members are, the higher the proportion of their income they contribute to the financing of the church should be."
The ZdK is also calling for a review of the way church resignations are handled. It is very restrictive to exclude those who have left the church from all sacraments of the church, such as marriage or baptism.
Church taxes mainly finance church activities. The contributions paid by church members are generally based on their income. Depending on the federal state, they amount to eight or nine per cent of income tax.
The state receives between two and four per cent of the revenue for collecting the tax. State contributions, which historically arose as compensation for expropriations, are not taken into account.