Verfassungsrechtliche Voraussetzungen und Grenzen einer sog. Moschee-Steuer

Abstract

Many politicians hope that the implementation of a so-called mosque tax will ensure the financial independence of Islamic (umbrella) organisations and communities, and thus an insensibility to influencing foreign, especially anti-constitutional powers. Tax collection, however, is a matter for the religious communities and must not be predetermined by the state. The right to tax members of the religious community is granted on request by the state, as far as the constitutional conditions of Art. 140 GG i.c.w. Art. 137 VI WRV are complied. The Islamic communities must have the status of a corporation under public law and must be religious communities in terms of religious constitutional law. Especially for the public tax law, which prohibits a taxation of non-members, a documented organisational structure is indispensable. While Muslims are invited to satisfy this burden of proof, the state is called upon not to block other financing methods than the so-called mosque tax, but, for example, to investigate state (church) contracts.