“Give to the emperor what is the emperor’s,
and to God what belongs to God” (Mt 22,21)
1. Introductory thoughts
The Church has played an important role in our history, it plays an important role in our present and many of us cannot imagine our future without it. Churches have a crucial role in the life of both the individual and the state. In Hungary’s Fundamental Law[1] , the churches are considered important and supported, for example, by providing opportunities for churches to participate in public services and by protecting religious freedom and the organisational autonomy of churches. In addition, the Constitution stipulates that the relationship between the state and the churches is independent and that the state does not interfere in the internal affairs of the churches. The Constitution also allows churches to run their educational institutions and make church holidays public holidays. The Constitution also states that the relationship between the state and the churches is based on a common pillar of mutual respect and cooperation. Separate agreements may be concluded between churches and the state, allowing churches to participate in public welfare and charitable activities and to assist the state in solving social problems. The Constitution of Hungary is the fundamental law of the State, the highest legal norm, containing the most important rules concerning the organisation and functioning of the State. The Constitution is at the top of the hierarchy of legal sources, so no law that contradicts its content can be made.
The Fundamental Law is the basis of Hungary’s legal system and is binding for all. Its provisions must be interpreted in accordance with their purpose, the National Creed, and the constitutional foundations of our historical constitution.[2]
The Constitution defines the most important segments of the Hungarian socio-political-economic system. By adopting the Constitution, the legislator has confirmed its commitment to the values of the rule of law and democracy, preserving the traditions of Hungarian parliamentarianism within the framework of the republican form of government, and maintaining the established institutions of the current state organisation. One of the most important points of the Constitution is the National Creed, which expresses the unity of our nation, but the following sentence precedes the Creed:
“God bless the Hungarians!”
Through this, too, it is clear that the unity of our nation cannot be imagined without the help of God in lawmaking and legislation. For this to happen, close cooperation is also necessary, as stated in Article VII, paragraph 4 of the Fundamental Law:
The State and religious communities may cooperate to achieve community goals. At the request of a religious community, the National Assembly shall decide on such a cooperation. The religious communities participating in such cooperation shall operate as established churches. The State shall provide specific privileges to established churches with regard to their participation in the fulfilment of tasks that serve to achieve community goals.
Furthermore, paragraph 5 continues: “The common rules relating to religious communities, as well as the conditions of cooperation, the established churches and the detailed rules relating to established churches, shall be laid down in a cardinal Act.” It is thus clear that the State intends to achieve common goals through close cooperation. It also intends to ensure the functioning of the churches in Hungary by means of various cardinal laws, which will be explained in more detail in the present study. I will present the current legal framework of the church tax of the historical churches. I will examine the economic basis for the operation of churches. How are the churches currently maintained? How do the various historic churches provide guidelines for parishes in their areas? What are the steps municipalities can take towards the churches in their area? Another benefit of this study is that it shows and compares how the taxes donated to the church are used in some municipalities. Also, an attempt will be made to examine potential forms and ways of taxing the church.
2. Historical churches
It is probably a truism to say that the term “historic church” is widely used in public and in the everyday practice of church politics. The term regularly appears in public discourse on church policy (in parliamentary and other public debates), in relevant press articles (reports and publicist articles), and several studies have attempted to explain and interpret the term, both from the perspective of legislation and, from our perspective: legal history.
The emergence of the term “historic church” in Hungarian legislation (laws, decrees, constitutional court decisions, etc.), but also in legal literature, has been summarised with the aim of completeness.[3]
Below I will examine the ecclesiastical code of the Catholic Church. The Codex Iuris Canonici, or CIC, is the body of law governing the operation of the Roman Catholic Church, last published in 1983 and updated five times since then, most recently in 2015. This code applies only to the Latin Church, which is subordinate to the Roman Pontiff as Patriarch of the West, the People of God (although since 2006 the Pope has not officially used this title). The Latin Church uses Latin as its liturgical language (although no longer exclusively, as the use of vernacular languages is also permitted in the liturgy). The Code of Canon Law for the Eastern Catholic Churches is the Codex Canonum Ecclesiarum Orientalium (CCEO). The Catholic Church is divided into two main parts for legislative purposes: the Latin Church and the Eastern Churches.
The main purpose of the Code of Canon Law (Codex Iuris Canonici) is to establish order and system in ecclesiastical society, which includes the ministerial clergy (ordained deacons, priests, bishops) and the lay faithful. Since the Church finds its supreme legal foundation in revelation and sacred tradition, the Code of Canon Law serves as a means of explaining them and of creating order both in individual and social life and in the various activities of the Church. For this reason, the Code not only contains rules of principle but also prescribes practical norms of action. In particular, the 1983 CIC pays attention to putting into practice the teaching of dogmatic and pastoral provisions in the spirit of the Second Vatican Council. A secondary aim of the Code of Canon Law is to present rules that clarify hierarchical structures and other structural elements in internal and external fora, especially in the administration of the sacraments, as a Church in the world.
Parts of the ecclesiastical code relating to taxation and contributions:
Can. 222 §1. The Christian faithful are obliged to assist with the needs of the Church so that the Church has what is necessary for divine worship, for the works of the apostolate and of charity, and for the decent support of ministers.
§2. They are also obliged to promote social justice and, mindful of the precept of the Lord, to assist the poor from their own resources.
Can. 1260 The Church has an innate right to require from the Christian faithful those things which are necessary for the purposes proper to it.
Can. 1261 §1. The Christian faithful are free to give temporal goods for the benefit of the Church.
§2. The diocesan bishop is bound to admonish the faithful of the obligation mentioned in can. 222, §1 and in an appropriate manner to urge its observance.
Can. 1262 The faithful are to give support to the Church by responding to appeals and according to the norms issued by the conference of bishops.
Can. 1263 After the diocesan bishop has heard the finance council and the presbyteral council, he has the right to impose a moderate tax for the needs of the diocese upon public juridic persons subject to his governance; this tax is to be proportionate to their income. He is permitted only to impose an extraordinary and moderate exaction upon other physical and juridic persons in case of grave necessity and under the same conditions, without prejudice to particular laws and customs which attribute greater rights to him.
Can. 1271 By reason of the bond of unity and charity and according to the resources of their dioceses, bishops are to assist in procuring those means which the Apostolic See needs, according to the conditions of the times, so that it is able to offer service properly to the universal Church.
To sum up, the Church may ask the faithful for such material goods as are necessary for its specific purposes, and they are obliged to help meet the needs of the Church, to contribute to worship, to apostolic and charitable work, and to the decent care of its ministers. According to their spiritual convictions, Christian believers have a duty to promote social justice, help the poor, and keep God’s commandments in mind. The diocesan bishop has the right to give economic advice and to levy taxes to meet the needs of the diocese. Bishops must contribute to the provision of the means necessary for the Apostolic See to serve the universal Church in a prudent manner.
3. Some examples of municipal practices in Hungary
The Council of the Roman Catholic Parish of Páty decided in its resolution 37/2006 (VI.2) that the voluntary church contribution rate in Páty is 1% of the total annual net income of those with income, but at least HUF 5 000, and in the case of pensioners the contribution rate is at least HUF 1 500 per year. The Board also stated in its decision that support for the church is a matter of conscience. Contributions can be made in person, by cheque or by online transfer.
The parish of St. Stephen the King in Rákosfalva has the following recommendation for its parishioners on its website:
According to the statement of our Bishop’s see, every Catholic believer pays 1% of his net income to the parish in charge of the area as a church contribution (e.g. if my monthly income [salary, pension, scholarship, etc.] is 46 thousand HUF, then 460 HUF of that is my ‘church tax’, also known as my ‘church contribution’). With this, I contribute to the running of my parish community: overheads, staff salaries, and other everyday expenses. This is a recommendation. You can give more, but it is not appropriate to give less.
The website also draws the attention of its parishioners to the following. The provision of 1% per annum (e.g. to the Catholic Church) goes into the national ‘big hat’, not to the parish! It can be provided from the tax already paid. If we don’t dispose of it, it stays with the state. For the predictable economic operation of our parish, it is important that all parishioners meet their obligations. So let us not forget to pay the church contribution.
The website of the municipality of Bő informs the congregation about the following:
The Catholic Church respectfully informs the faithful, that it is possible to pay the parish contribution (church tax) in the church (before and after masses) until the end of September. Active employees HUF 5 000 / year. Retired or Child HUF 3 000 / year. We thank you for helping those who cannot pay in person due to age, illness, or other reasons.
The Roman Catholic parish of Nagymaros also describes the recommendations for church contribution in detail:
The parish contribution (together with the collection of the bushels) constitutes the financial base that sustains the needs of our parish. The parish contribution paid is used in its entirety for the purposes of the parish. But what is the money used for? One of the biggest expenses in our parish is the upkeep of the buildings (parish hall, community centre, and church). It is also used to pay the utility bills, as the heating for the church and the electricity, water, and gas for the community centre far exceed the cost of a family apartment or house. We also use these funds to organise and support programmes. Each year, an accurate account of income and expenditure is given to the Council at its budget meeting. The parish contribution is set at 1% of the annual net income according to the current Church recommendations, but of course it is up to each person to decide how much to contribute to the parish according to his or her means (many of our brothers and sisters try to contribute more than this). The table below will help you to determine the amount. It is important to note that although the recommended parish contribution is 1%, this is not the same as the 1% of income tax that can be donated to churches!
Parishioners in Nagymaros can pay their parish contribution either in person or by bank transfer.
The Parish of St Margaret of Veszprém’s Árpád House has the following on its website:
According to the regulations of our Church, every Catholic Christian with independent income has the duty to support their church – and especially the local church, parish – with his financial contribution, to support its operation and the maintenance of their church.
In 2022, according to the provision of the Archdiocese of Veszprém:
The minimum parish contribution is HUF 6 000 per person for the seekers and HUF 5 000 per person for pensioners.This can be paid in person at our church vestry before and after services, or at the parish office during office hours. Yellow cheques are delivered to homes and apartments each spring by our volunteer parishioners. Payments can also be made by bank transfer to the account of St. Margaret of Arcadia Parish.
The Roman Catholic parish of Jesus Heart of Paks has published the following offer to the brothers and sisters:
The faithful brothers and sisters should contribute to the operation of our parish with financial support. The church’s contribution is 0.5% of your annual net income, a sign of solidarity and belonging. Your voluntary contribution will cover the costs of running the parish: the salary of the parish priest and parish staff, the maintenance and running costs of the churches and the parish.
The Parish of Christ the King of the Interior Josephstadt informs the faithful:
The faithful of Christ can rightly expect financial support from our Church in the realization of its specific goals (cf. canons 1260-1261), and the faithful are entitled to fair and open information about the financial situation, concerns and plans of their parish and diocese. Taking into account the rules laid down by the Bishops’ Conference, every parishioner should feel a conscientious obligation to offer at least 1% of his annual net income as a contribution to his parish.
The Roman Catholic website of Inárcsi does not explicitly recommend the amount of the parish contribution, it describes very briefly how the parish spends the money and why it is important to pay the contribution.
The Roman Catholic community of the name of Mary Solti published the following on its public platform: “Our parish requests a contribution of HUF 3 600 per person over 18 years of age per year (according to the Church Code, the contribution is 1% of the current income).” Furthermore, contributions can be made in person or by bank transfer.
During my research, I found the Romhány Roman Catholic parish site to be one of the most interesting websites. The site is like an online shopping site, as it uses the term Church Tax – it would be better to avoid this wording – and you can choose from a drop-down menu to donate a thousand, five thousand, ten thousand, or twenty thousand Forints to the parish, and then you can also set the number of items (e.g. if you have chosen HUF 1 000 in the first step, then in the second step the number of items is completely arbitrary, if you have chosen 6 items, then you will support the parish with HUF 6 000). If you are satisfied with these options, you can click on the “Add to basket” button and the page will take you to a summary screen where you can click on the “Continue to checkout” button to go to a screen where you can choose whether you want to pay the selected amount by bank transfer or by “Simple Pay”. The said operation is so “professional” that we even have to accept a privacy notice before clicking on the “Send Support” button. When looking at the Romhány parish website, you will find many interesting things to know, such as the fact that the parish is collecting money for the renovation of the church tower by offering the possibility to buy a badge with the church on it and that if you buy such a product, you will contribute HUF 5 000 to the cost of the renovation. The Romhány Parish is also quite active on social media. But another interesting feature is that on the website you can support the Charity, the parish programmes, the church renovation, and even pay a donation in the form of a “Church Tax”.
The Reformed congregation of Békés states on its public website that:
There is no ‘church tax’ in the Reformed Church of Hungary, as there was in the first half of the 20th century. The church, however, asks its members to contribute a certain amount each year to cover common expenses (staff salaries, office costs, cemetery). The amount of the annual church maintenance contribution is set by the presbytery. In our congregation, it is HUF 5500 per year, but everyone contributes as much as they can. Unlike other free churches, the Reformed Church does not collect a tithe (10% of all income). Those who pay the church maintenance contribution become elective and eligible church members, so they can participate in votes that affect the life of the congregation, such as the election of the presbytery, and also receive substantial discounts at funerals.
4. Some examples of practices in a few municipalities based on personal experiences and informally collected data
In the municipality of Szűcsi in Heves County, in the Roman Catholic community of the Exaltation of the Holy Cross, the church tax rate for adults of working age is 4 000 HUF per person per year. It is possible to pay the contribution at the parish, but it is also possible to have a tax collector visit the homes of those who request it.
The practice of the Church of Our Lady of Sorrows in Gyöngyöspata is the same as that of the village of Szűcsi.
In the Saint George Roman Catholic Church located in the town of Nagykáta the rate of church tax is optional for able-bodied adults, there is no target rate. The contribution can be paid at the parish office by appointment as there are no opening hours. There is no possibility for a tax collector to visit the homes of those who request it.
The Roman Catholic Parish of St John the Baptist in Ráckeve has a church tax rate of 0.5% of net annual income for an able-bodied adult. Contributions can be made by yellow cheque, which can be deposited in the post boxes by the trustees, and if no yellow cheque has been received, it can be taken away freely.
In the church of Máriaremete in the district II of Budapest the church tax rate is not set, but the website refers to the guidelines issued by the Hungarian Catholic Bishops’ Conference (2005). It is possible to pay the contribution at the parish or by bank transfer.
Digital bushel wallet is a novelty concerning the payment of church contribution. In the summer of 2019, the Jesuits installed the first donation terminal in the country in the Church of the Sacred Heart of Jesus in Budapest, which works with contactless debit cards. After the donation terminal in the church, the next logical step was the creation of a virtual box, which allows you to send donations online, with a credit card, at any time and in any amount. These systems have been set up as an alternative to the traditional donation box money.
Will there come a time when we will be able to pay our church dues with cryptocurrency[4] (too)?
5. Concluding thoughts
It is important for churches to raise awareness among their congregants of the importance of belonging to the community and that churches also have expenses, so they should also make a financial contribution based on the recommendations given. According to the Hungarian Social Science Research Centre (SSRC), half of young adults are lonely. “How often do you feel lonely?” – was the question asked by TK staff in a questionnaire survey last December. In Hungary, 46% of people aged under 30 said they were completely or more likely than not to say this. One in seven young people under 30 report frequent loneliness. By comparison, only one in fourteen of those aged 50 to 65 feel the same. One important reason for the loneliness of young people may be the decline in friendships, for which some researchers blame the two years of the covid epidemic, although attention has been drawn abroad to the loneliness affecting some young people. But joining a good community can certainly help.
And finally, I would like to briefly present the programme of the Youth and Family Pastoral Centre and Catechetical Office of the Archdiocese of Kalocsa-Kecskemét, which I believe is exemplary. This is the free Relationship Workshop that took place in 2022, but you can already register for the 2023 event. I consider this event important because according to statistics, more and more marriages are being contracted, which is commendable, but divorces are also increasing. This initiative is also intended to help with the latter point, but not only married couples but also young adults or those who are about to enter into the sacrament of marriage can apply. I would also like to point out that social media is becoming more and more widespread these days and that only two of the Archdiocesan websites that we have visited have been followed up by Facebook and other sites.
The importance of the maintenance of churches in our times is best demonstrated by the fact that Act No. I of 2022 is about the amendment of Act CXXIV of 1997 on the financial conditions of the religious and public activities of churches and other acts. This Act rewrites almost all the points of the latter Act on the material conditions for the religious and public activities of churches.
In my research, I found that there is no national consensus on the level of church contributions, but this is not a problem at all as there is a wide range of financial conditions for believers in different parts of the country.
I think it is particularly important that there are a variety of ways for believers to make a financial contribution so that there are convenient and easily accessible options for everyone. In parallel with the decline in cash payments, it is appropriate to develop other payment options. It is also important that donors receive feedback on the use of their donations afterward.
Bibliography
Fazekas Csaba: Historical sketch of the concept of the “historical church”, Source Media, https://tinyurl.hu/c2PT.
Government of Hungary: The Fundamental Law, Government Portal, 26 Aug 2024. https://2010-2014.kormany.hu/hu/mo/az-alaptorveny.
Keskeny Dávid: Hackervaluta in public service, in Lőrincz Balázs – Mezei Martin – Vulcz László: II. Student Project Competition Conference – Study booklet „How to go on in the Hungarian countryside?”, Gödöllő, Reaktor Alapítvány, 2022, 35–40.
The Fundamental Law of Hungary (25 April 2011) entered into force on 1 January 2012.
References
- The Fundamental Law of Hungary (25 April 2011) entered into force on 1 January 2012. ↑
- Government of Hungary: The Fundamental Law, Government Portal, 26 Aug 2024. https://2010-2014.kormany.hu/hu/mo/az-alaptorveny (Accessed: 25 September 2024). ↑
- Fazekas Csaba: Historical sketch of the concept of the “historical church”, Source Media, 26 Feb. 2024. https://tinyurl.hu/c2PT. ↑
- Keskeny Dávid: Hackervaluta in public service, in Lőrincz Balázs – Mezei Martin – Vulcz László: II. Student Project Competition Conference – Study booklet „How to go on in the Hungarian countryside?”, Gödöllő, Reaktor Alapítvány, 2022, 35–40. ↑