Tithe

===Governmental collection of Christian religious offerings and taxes===
{{Main|Church tax}}

====Austria====
In Austria a colloquially called [[church tax]] (''Kirchensteuer'', officially called ''Kirchenbeitrag'', i. e. ''church contribution'') has to be paid by members of the [[Catholic Church|Catholic]] and [[Protestant Church]]{{which|date=January 2017}}. It is levied by the churches themselves and not by the government. The obligation to pay church tax can just be evaded by an official declaration to cease church membership. The tax is calculated on the basis of personal income. It amounts to about 1.1 per cent (Catholic church) and 1.5 per cent (Protestant church).{{Citation needed|date=May 2012}}

====Denmark====
All members of the [[Church of Denmark]] pay a church tax, which varies between municipalities.<ref>{{cite web |url=http://www.thedanishparliament.dk/Publications/My_Constitutional_Act_with_explanations/Chapter%207.aspx|title=Chapter 7 – The Evangelical-Lutheran Church of Denmark |date=23 August 2013 |website=Folketinget |access-date=30 March 2017 |archive-url=https://web.archive.org/web/20170331120111/http://www.thedanishparliament.dk/Publications/My_Constitutional_Act_with_explanations/Chapter%207.aspx|archive-date=31 March 2017 |url-status=dead }}</ref> The tax is generally around 1% of the taxable income.<ref>{{cite web|url=https://www.km.dk/folkekirken/oekonomi/kirkeskat|title=Kirkeskat|language=da|date=April 2020}}</ref>

====Finland====
Members of [[Religion in Finland|state churches]] pay a church tax of between 1% and 2% of income, depending on the municipality. In addition, 2.55 per cent of corporate taxes are distributed to the state churches. Church taxes are integrated into the common national taxation system.<ref>{{cite web |url=http://evl.fi/EVLfi.nsf/0/F4798384ACD179A1C22572E5003ACBF9?OpenDocument |title=Verot ja muut tulot |work=EVL.fi |publisher=Suomen evankelisluterilainen kirkko |language=fi |access-date=17 May 2013}}</ref>

====Germany====
Germany levies a [[church tax]], on all persons declaring themselves to be Christians, of roughly 8–9% of their income tax, which is effectively (very much depending on the social and financial situation) typically between 0.2% and 1.5% of the total income. The proceeds are shared among Catholic, Lutheran, and other Protestant Churches.<ref name=times/>

The church tax (''[[Kirchensteuer]]'') traces its roots back as far as the ''[[Reichsdeputationshauptschluss]]'' of 1803. It was reaffirmed in the [[Reichskonkordat|Concordat of 1933]] between Nazi Germany and the Catholic Church. Today its legal basis is article 140 of the ''[[Grundgesetz]]'' (the German constitution) in connection with article 137 of the [[Weimar Constitution]]. These laws originally merely allowed the churches themselves to tax their members, but in Nazi Germany, collection of church taxes was transferred to the German government. As a result, both the German government and the employer are notified of the religious affiliation of every taxpayer. This system is still in effect today. Mandatory disclosure of religious affiliation to government agencies or employers constituted a violation of the original European data protection directives but is now permitted after the German government obtained an exemption.<ref name=times/>

Church tax (''Kirchensteuer'') is compulsory in Germany for those confessing members of a particular religious group. It is deducted at the [[PAYE]] level. The duty to pay this tax theoretically starts on the day one is christened. Anyone who wants to stop paying it has to declare in writing, at their local court of law (''Amtsgericht'') or registry office, that they are leaving the Church. They are then crossed off the Church registers and can no longer receive the sacraments, confession and certain services; a Roman Catholic church may deny such a person a burial plot.<ref name=times>{{cite news |url=http://www.thetimes.co.uk/tto/faith/article3544885.ece |newspaper=The Times |title=Excommunication for German Catholics who refuse church tax |date=21 September 2012}}</ref> In addition to the government, the taxpayer also must notify his employer of his religious affiliation (or lack thereof) in order to ensure proper tax withholding.<ref>{{cite news |url=https://www.bbc.co.uk/news/world-europe-19699581 |title=BBC News ''German Catholics lose church rights for unpaid tax'' 2012-09-24 |newspaper=BBC News|date=24 September 2012 }}</ref>

This opt-out is also used by members of "free churches" (e.g. Baptists) (non-affiliated to the scheme) to stop paying the church tax, from which the free churches do not benefit, in order to support their own church directly.

====Italy====
{{Unreferenced section|date=May 2012}}
Originally the Italian government of [[Benito Mussolini]], under the [[Lateran treaties]] of 1929 with the [[Holy See]], paid a monthly [[salary]] to [[Catholic]] clergymen. This salary was called the ''congrua''. The eight per thousand law was created as a result of an agreement, in 1984, between the Italian Republic and the [[Holy See]].

Under this law Italian taxpayers are able to vote how to partition the 0.8% ('eight per thousand') of the total income [[tax]] [[IRPEF]] levied by Italy among some specific [[religious]] [[Confession (religion)|confessions]] or, alternatively, to a [[Welfare (financial aid)|social assistance]] program run by the Italian State. This declaration is made on the [[IRPEF]] form. This vote is not compulsory; the whole amount levied by the [[IRPEF]] [[tax]] is distributed in proportion to explicit declarations.

The last official statement of Italian Ministry of Finance made in respect of the year 2000 singles out seven beneficiaries: the Italian State, the [[Catholic Church in Italy|Catholic Church]], the [[Waldenses]], the [[Italian Jews|Jewish Communities]], the [[Lutheranism|Lutherans]], the [[Seventh-day Adventist Church]] and the [[Assemblies of God in Italy]].

The tax was divided up as follows:
*87.17% Catholic Church
*10.35% Italian State
*1.21% Waldenses
*0.46% Jewish Communities
*0.32% Lutherans
*0.28% Adventists of the Seventh Day
*0.21% Assemblies of God in Italy

In 2000, the [[Catholic Church]] raised almost a billion [[euro]]s, while the Italian State received about €100 million.

====Scotland====
{{main|Teind}}
In Scotland ''teinds'' were the tenths of certain produce of the land appropriated to the maintenance of the Church and clergy. At the Reformation most of the Church property was acquired by the Crown, nobles and landowners. In 1567 the [[Privy Council of Scotland]] provided that a third of the revenues of lands should be applied to paying the clergy of the reformed [[Church of Scotland]]. In 1925 the system was recast by statute<ref>Church of Scotland (Property and Endowments) Act 1925, Part I.</ref> and provision was made for the standardisation of stipends at a fixed value in money. The [[Court of Session]] acted as the Teind Court. Teinds were finally abolished by section 56 of the [[Abolition of Feudal Tenure etc. (Scotland) Act 2000]].

====Switzerland====
There is no official state church in Switzerland; however, all the 26 cantons (states) financially support at least one of the three traditional denominations — [[Roman Catholic]], [[Old Catholic]], or [[Protestant]] — with funds collected through taxation. Each canton has its own regulations regarding the relationship between church and state. In some cantons, the church tax (up to 2.3 per cent) is voluntary but in others an individual who chooses not to contribute to church tax may formally have to leave the church. In some cantons private companies are unable to avoid payment of the church tax.{{Citation needed|date=May 2012}}
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