I. History and Law – II. Theological Assessment
I. History and Law
1. In Germany – and with some variation also in Switzerland and Scandinavia – church taxes originated with the secularization (II, 1) of the property of the church by the Principal Resolution of the Imperial Deputation in 1803. In compensation, the German princes acquiring this property undertook to meet the financial needs of the church. In the course of the 19th century, the German states…