Ordinance of the Evangelical Synod of the Canton of Thurgau on State Church Benefits in Favour of Financially Weak Parishes (Financial Equalisation Ordinance) (Finanzausgleichsverordnung) - Purpose

1. Fiscal Equalization Mitigates the Differences in Financial Capacity and Burden of the Protestant Church Communities in the Canton of Thurgau.

1. Financial Equalization of the Parish Includes

1. Ensuring a Minimum Provision for All Parishes

2. * ...

3. Contributions for Parish Reorganizations

4. Contributions for Unavoidable Extraordinary Expenditures

2. The Financial Equalization is Financed by the National Church's Tax Revenues.

1. The minimum provision guaranteed by the regional church for a parish amounts to 75 percent of the average cantonal regional church tax capacity per member upon the entry into force of this ordinance.

2. The Synod must decide on the percentage to be applied for the following year by the end of June each year.

1. For the calculation of the fiscal capacity of a parish per member, the average total tax revenue of a parish over the three years preceding the calculation year is divided by its average church tax rate and its average number of members during the same three years.

2. For the calculation of the average fiscal capacity of the national church per member, the average total tax revenue of the national church over the three years preceding the calculation year is divided by the average church tax rate and the average number of members during the same three years.

3. For the calculation of the minimum endowment, the difference between the tax revenue of a parish per member and tax percent and the minimum tax revenue per member and tax percent guaranteed according to § 3 is decisive. This difference is multiplied by the average number of members and the average church tax rate of the respective parish over the preceding three years.

1. In the case of municipal reorganizations, the affected church communities are entitled to contributions if the reorganization is in the interest of the regional church and if the need for financial equalization is sustainably reduced by the reorganization.

1. After the merger of church congregations, contributions may be granted for a maximum of eight additional years if the merger relieves the financial equalization.

2. The amount of the annual contribution corresponds to the sum of the contributions that were provided for the minimum funding on average in the four years preceding the merger.

3. If a municipal merger is in the interest of the cantonal church, the church council may grant contributions either once or for a maximum of three consecutive years towards the debt relief of the involved church congregations, even if the merger does not relieve the financial equalization.

1. To promote further reorganizations that result in cost savings, namely the introduction of joint parishes and other joint services, the church council may grant contributions either on a one-time basis or for a maximum of three consecutive years.

1. For indispensable regular or extraordinary expenditures of a parish, the church council may provide one-time or recurring contributions, provided that the parish can demonstrate that it is unreasonably burdened by these expenditures.

2. Where parishes have received hardship contributions in the past 5 years, they must notify the church council prior to refilling positions involving salary amounts that are financially significant.

1. The Synod resolves, along with the budget of the regional church, the total amount necessary for financial equalization.

1. The regional church maintains a special account for financial equalization contributions.

2. The synod approves any deposits into the special account through the budget or from positive financial statements.

1. The Church Council decides on the contribution payments and establishes the payment procedures. The Church Council ordinance regulates the details.

1. The church council maintains statistics on the membership numbers and finances of the parishes. The parishes provide supplementary numerical data in addition to the complete annual accounts as necessary.

2. In the event of an unfavorable financial situation in a parish, the church council may impose conditions after prior consultation and discussion. If these conditions are not met, financial equalization contributions may be reduced.

1. Illegally Obtained Contributions May Be Reclaimed.

1. Appeals against decisions of the Church Council regarding applications for financial equalization contributions may be lodged by the church administrations of the affected municipalities with the Appeals and Complaints Commission within 20 days. Any potential disbursement in such cases will only occur after the decision of the appellate instance.

1. Where the transition from the old to the new law results in hardship cases, church congregations may be granted additional contributions upon request for a period of five years following the enactment of this ordinance.

1. In the first two years following the entry into force of this regulation, the synod shall decide on the one-time allocation of contributions to reduce the debt burden of church communities with above-average debt, which were eligible for financial equalization at the time of the repeal of the previous law. The church council shall submit a relevant proposal to the synod.