GERMAN COURT RULINGS ACKNOWLEDGING
SCIENTOLOGY'S STATUS AS A RELIGION

      Over the last two decades, more than 35 court decisions in Germany have held that Scientology is a religion and/or that its members hold sincere religious convictions. A sampling follows:

      · The Federal Administrative Supreme Court has ruled that an association does not become a business by offering services which accomplish the purpose of membership and which, in the absence of such membership, cannot be provided by others. Because in such a case, one is not dealing with a business enterprise. And this is the case here because auditing, per the statutes, is understood as "spiritual counseling", and the seminars and courses intended "to achieve a higher level of existence" are based on the commonly held convictions of members, without which they would have no value for the recipients. (Excerpt from translation of official Press Release by Federal Administrative Supreme Court concerning its ruling in No. 41/1997, November 6, 1997, in Scientology Neue Brücke v. Bundesver- waltungsgericht.)

      · The delivery of Scientology services is part of a religious and life- philosophical character and based on the principle of free religious practice. (Regional Court of Frankfurt/Main, No. 2/4 0 235/92, February 24, 1993, Koch v. Church of Scientology of Frankfurt.)

      · There is no evidence of profiteering by the Church and the value of the services cannot be measured by market value as they are spiritual services intended by the plaintiffs to fulfill their own personal spiritual needs. (Regional Court of Frankfurt, No. 2/4 0 76/92, 27 May 1992, Gebauer v. Church of Scientology of Frankfurt.)

      · The Church of Scientology fulfills the requirements of a religious and ideological association; thus, the promotion, dissemination and propagation of the Scientology religion is protected by the Constitution. (Administrative Court of Frankfurt/Main, No. IV/2 E 2234/86, September 4, 1990, Scientology Mission of Frankfurt v. City of Frankfurt.)

      · If gifts or voluntary contributions are paid by the members, on the occasion of the concrete use of ecclesiastical services as is the case with Scientology, this is only one imaginable form of financing of a religious community, which can possibly be regarded as fairer than the demand of a flat-rate percentage of the member's income (as is practiced by the Catholic and Lutheran Churches). It is quite obvious that the aims of the defendant can only be achieved by a financially strong organization, the way and manner of financing of a religious community being again part of the self-administration of a church. Small religious/philosophical communities, such as the defendant, which contrary to the great established churches, do not have considerable tax receipts, have to arrange for a different financing. (Regional Court of Frankfurt, No 2/4 0 471/88, June 7, 1989, Emiliano Padin v. [Scientology] Mission of Frankfurt.)

      · According to its own understanding, this Church is a salvation religion which deals with the human soul and the riddles of life and which sees its roots and historical tradition in Buddhism, Hinduism and religions. Its purpose in this world is considered to help man in his strive for spiritual freedom and to completely free him from problems and burdens to reach total freedom in order to recognize himself as a spiritual being and experience the existence of a Supreme Being to be able to be more aware and to reach satisfaction and happiness. In the course of this one also reaches an understanding of God as the Supreme Being and the spiritual perfection is accomplished through several stages and by various studies, courses, seminars and auditing, a kind of pastoral counseling which helps the individual to reach the worthwhile spiritual goals as per the understanding of this religious community. (Stuttgart District Court, No. B33 Owi 9306/84, January 30, 1985, Karl Friedrich Munz.)

      · Scientology is a religious belief that cannot be scientifically assessed and its services are of a religious nature. (Regional Court of Munich I, 6th Chamber for Civil Matters, No. 6 0 5709/82, 6 0 6 6895/82, January 7, 1993, Kager v. Church of Scientology of Germany, Ertl v. Church of Scientology of Germany.)

      · The Church of Scientology is a religious community which offers teachings based on religious tenets. (Stuttgart District Court, No. 13C 3687/76, December 8, 1976, Hans Peter Fuger v. Stuttgart Church.)