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[German Version] 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 largely freed themselves of this obligation by shifting it to the church members through the introduction of church taxes. Today, as stated by the Federal Constitutional Court (BVerfGE 44, 103), the controlling principle is the political idea of a democratic social and culture state, which for the sake of the common good and with positive neutrality provides many kinds of assistance for the groups within its pluralistic society in order to safeguard their freedom and public potential. On the basis of this idea and with the expectation that the churches will contribute to the common good – especially in the formation, identification, and transmission of values, thus also strengthening the foundations of the state while performing a comprehensive social and …