Rejection of the request for reduction of cantonal tax due to non-membership in the Church

Facts

The Federal Tribunal has rejected the appeal of B.X. against the decision of the Administrative Tribunal of 11 March 2010. B.X. had requested a 0.813% reduction of his cantonal tax share, corresponding to the share of pastors' salaries in the total expenditures of the canton. This request was rejected by the cantonal authorities.

Considerations

According to the case law, Art. 49 para. 6 of the former Federal Constitution, which guaranteed that no one shall be required to pay taxes specifically earmarked for the costs of the worship of a religious community to which he does not belong, only applied to ecclesiastical taxes proper. However, it did not apply to general taxes by which the cantons finance the expenses of the recognized public law churches.

Although Art. 49 para. 6 of the former Federal Constitution was not taken over in the new Constitution, the case law relating to this provision remains applicable. Contributions for religious purposes must now be examined according to the general criteria of freedom of conscience and belief.

Due to the…