Facts
According to the Constitution of the Canton of Thurgau, the Protestant Reformed and the Roman Catholic religious communities are recognized national churches under public law. The parish churches can levy taxes in the form of surcharges to the main taxes. The Thurgau Tax Act provides that legal entities are required to pay taxes to both the Protestant and the Catholic parish churches.
M. AG filed an unsuccessful appeal and complaint against the imposition of church taxes for the assessment period 1997 and ultimately filed a constitutional appeal with the Federal Supreme Court.
Considerations
The Federal Supreme Court dismissed the appeal and confirmed its long-standing and consistent case law, according to which the obligation of legal entities to pay church taxes is compatible with Art. 49 para. 6 of the old Federal Constitution. The freedom of belief and conscience under Art. 49 para. 1 of the old Federal Constitution only applies to natural persons, so legal entities cannot invoke it.
The Federal Supreme Court saw no reason to change its practice on church taxes for legal entities. Neither the developments in the cantons nor the result of the total revision of…