Folia Theologica 5. (1994)
Hugo Schwendenwein: Church and state in Austria
54 H. SCHWENDENWEIN As a consequence, the Austrian universities became — and up to this day are — secular institutions, with some exceptions regarding the theological faculties; in other faculties, also non-Catholics can be professors and deans. Thus Austrian schools and universities are no longer subject to supervision by Catholic bishops. 5. With the law mentioned above, the supremacy of the Catholic Church and its position as the established church (Staatskirche) of the country had come to an end. From that time on, the Catholic Church was no longer the “dominant religion” but just one of the legally recognized denominations. 6. Present-day Austrian law distinguishes legally recognized and non-re- cognized denominations, but it is relatively easy for any denomination to receive recognition by law. Today, many Christian denominations as well as Israelites, Muslims and Buddhists are recognized by law. Other denominations do not apply for recognition — maybe because they do not want to submit their constitutions to the state authorities, or for whatever other reason. 7. Members of non-recognized denominations can also freely exercise their religion both in private and in public, but in public institutions (e.g. schools, the armed forces etc.) and under fiscal law these denominations do not enjoy the same position as legally recognized denominations. 8. The legally recognized churches and denominations are treated as public-law corporations; therefore they have a legal status different from that of private-law associations such as, e.g., football clubs, but a very particular one similar to that of the State. Legally recognized denominations have the right to give religious instruction to pupils of their faith in public schools. Unlike other employers {Dienstgeber), the diocesan administration is not dependent on the consent of the shop council (Betriebsrat); this applies, however, only to pastoral and spiritual matters but no to commercial, trade and industrial activities of church institutions. The ground on which churches are built is exempt from land tax, just as pastoral church revenue is exempt from income tax; dioceses, parishes, monasteries, seminaries etc. pay income tax only for their revenues from production and commercial activities. The Austrian State protects not only the sacramental seal of confession: clerics must not be heard as witnesses in law courts or administrative
