United States Department of State, International Religious Freedom Report 1999 - Germany (1999)
“ If they fulfill certain requirements, including assurance of permanency, size of the organization, and an indispensable loyalty to the State, organizations may request that they be granted "public law corporation" status, which, among other things, entitles them to levy taxes on their members that are collected by the State for the church. All public law corporations do not avail themselves of this privilege. The decision to grant public law corporation status is made at the state level. The Berlin state government has denied Jehovah's Witnesses public law corporation status. ”
