United States Department of State, International Religious Freedom Report 2003 - Germany (2003)
“ Religion and State are separate, although historically a special partnership exists between the State and those religious communities that have the status of a "corporation under public law." If they fulfill certain requirements, including assurance of permanence, size of the organization, and no indication that the organization is not loyal to the State, religious organizations may request that they be granted "public law corporation" status, which among other things, entitles them to levy taxes on their members that the State collects for them. ”
