Tobias Schramm

Die Insolvenzunfähigkeit öffentlich-rechtlicher Religionsgemeinschaften unter dem Eindruck des Unionsrechts

Rubrik: Abhandlungen
Jahrgang 70 (2025) / Heft 3, S. 283-304 (22)
Publiziert 09.07.2026
DOI 10.1628/zevkr-2025-0019
inkl. gesetzl. MwSt.
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Beschreibung
Under German law, religious communities governed by public law are not subject to insolvency proceedings. The Federal Constitutional Court has correctly deduced this from their constitutional right to self-determination. The gradual emergence of EU insolvency law, however, puts pressure on this specificity of German constitutional law on religion. Religious communities are not exempt from EU law in general or EU insolvency law in particular. However, in implementing an EU law requirement of insolvency, religious communities' right to self-determination must be taken into account as a national standard of protection. Thus, religious communities can remain exempt from insolvency proceedings.