Act on Relations between Churches and the State in the Canton of Valais (LREE) - Scope (GVKS)

1. This law regulates the relationships between the state and publicly recognized churches.

2. Subject to Articles 2 and 3, Paragraph 3, it does not apply to other confessions. These fall under private law.

3. For special issues concerning the relationships between the state and publicly recognized churches that are not regulated by this law, specific legislation or agreements are decisive.

1. Freedom of belief and conscience, as well as the free practice of religious acts, are guaranteed.

2. Religious communities independently decide on their doctrine and worship. Within the limits of public law, they autonomously determine their organization and administration.

1. The Roman Catholic Church and the Evangelical Reformed Church are recognized as public-law institutions by the cantonal constitution.

2. The authorities representing these churches within the canton are designated by the churches in accordance with their internal organization and are made known to the state.

3. Other denominations may be recognized as public-law entities by law, according to their significance in the canton.

1. This Act recognizes the legal personality of the following legal entities

a) for the Roman Catholic Church: its particular churches within the canton and the parishes of Valais;

b) for the Evangelical Reformed Church of Valais: the church itself and the parishes affiliated with it.

2. The organization and administration of these legal entities are regulated autonomously.

1. Insofar as the parishes of the Roman Catholic Church and those of the Evangelical Reformed Church cannot cover local church worship expenses with their own funds, the municipal communities shall be responsible for these expenses, while respecting freedom of faith and conscience.

2. Subject to constitutional principles, the municipal communities and the parishes may regulate their mutual relationships through an agreement, which must be approved by the competent authority of the recognized church, if necessary deviating from Articles 6 to 9, 10 paragraphs 1 and 2, and 11 of the present law. The agreement only requires approval by the general assembly if it deviates from Articles 6, 7, and 8.

1. The parish's own resources include

a) the revenues from parish and church factory assets as well as from other local church foundations and institutions;

b) donations and bequests, as well as proceeds from church collections and other fundraisers;

c) contributions and subsidies from third parties;

d) other income.

2. Income that is earmarked by the donor for a specific purpose and bears no direct relation to cult expenses, which are subsidiarily charged to the resident municipalities, is not considered as own resources within the meaning of this law.

1. The local church cult expenditures include

a) Personnel costs as per the following article;

b) The costs of maintenance and operation of those buildings and parts of buildings that serve local church purposes, such as churches, chapels, parish houses, chaplaincy houses, rectorate houses, parish halls, etc.;

c) The costs for the acquisition and maintenance of liturgical objects as well as furniture and fittings that serve the purposes of the parish;

d) The other local church pastoral expenses.

2. The rent as well as the ordinary maintenance and operating costs of the residential premises used by the parish clergy are the responsibility of the latter.

3. The local municipality may contribute appropriately to the construction and restoration of buildings that serve religious purposes and to the acquisition of valuable liturgical objects.

4. To the extent that tasks according to paragraph 1 are fulfilled at the regional level, the corresponding contributions are part of the local church cult expenditures. Article 12 paragraphs 1 and 3 apply accordingly to the distribution of these expenses among the affected municipalities.

1. The costs for the personnel employed by and serving the parish include salaries and social contributions

a) for clergy and laypersons entrusted with pastoral duties;

b) for auxiliary personnel such as organists, sacristans, secretaries, or custodians.

2. Services that, due to their nature or minor significance, depend on generosity are not taken into account.

3. In-kind benefits of any kind, regular additional income from teaching and other activities, as well as substitute income, are to be accounted for in personnel costs.

4. The State Council, after consulting with the churches recognized under public law and the municipalities, establishes in a regulation the principles for salaries and social contributions for the personnel mentioned in paragraph 1, letter a.

1. Parishes that receive communal benefits shall prepare the parish account for the attention of the municipal communities.

2. This provides a clear, complete, and truthful overview of the entire parish budget in the budget estimate and annual accounts.

3. The parish account is divided into a balance sheet and an administrative account. The latter can be further subdivided into a current account and a capital account. The implementing regulation may prescribe a chart of accounts.

4. The revenue and expenditure items considered for the calculation of the subsidiary contribution obligation of the municipal community are listed separately in the parish account.

1. The parish shall submit the budget and the annual financial statements to the municipality for comment, provide access to all related documents, and furnish the necessary information.

2. The municipality shall express its opinion on the revenue and expenditure items contained in the budget and the annual financial statements, challenging their relevance and significance if it wishes to do so.

3. In the absence of an agreement within a reasonable period, the dispute shall, upon request of either party, be resolved by the cantonal commission provided for in Article 18.

1. The municipal community makes monthly advance payments on the balance of undisputed revenue and expenditure items included in the budget.

2. The remaining payment is made within 30 days once the annual accounts have been definitively settled. It is retroactively interest-bearing from the delivery of the annual accounts, at a rate determined by the regulations.

1. If a parish extends over the territory of multiple municipalities, the contribution shall be distributed among the individual municipalities in proportion to the number of denominational members residing in each.

2. In this case, the municipal councils shall appoint an inter-municipal commission responsible for adjusting the parish's budget and accounts according to Article 10 of this law. However, each municipal council may appeal to the cantonal commission provided for in Article 18.

3. Reservations are made for special services in favor of one of the involved municipalities or specific agreements concluded between them.

1. The municipal council determines the municipal contribution to the parish in the annual budget plan.

2. For taxable persons who do not belong to a recognized church for which a contribution is made by the municipality to cover cult costs in the strict sense (Article 49 Paragraph 2 of the Federal Constitution), the municipal council reduces the municipal tax upon written application by a corresponding amount (ordinary reduction).

3. When taxing spouses, of whom only one person belongs to a recognized church for which the municipality's contribution is made, the municipal tax is reduced by half of the ordinary reduction.

4. In the event of a dispute, the municipal council shall decide. Its decision can be appealed to the Council of State in the forms and deadlines provided for by the law on administrative procedure and administrative jurisdiction.

1. To partially or fully cover their religious contributions to the parishes, the general assembly may introduce a religious tax by means of regulations.

2. The tax is set as a percentage of the income and property tax as well as the profit and capital tax or the minimum tax, which the municipal community levies based on the cantonal tax law.

3. The regulations determine the procedure for the exemption from contributions for non-members of a recognized church as well as for the reduction of the religious tax for married couples, of which only one spouse belongs to a recognized church, in accordance with Article 13 paragraphs 2 and 3 of the present law.

4. The objection and appeal procedure is governed by the cantonal tax legislation.

5. The municipal regulation on the religious tax requires the approval of the Council of State.

1. The municipalities provide the necessary statistical data for the distribution of contributions between the municipalities or recognized churches to the competent authority based on the resident registration.

2. They prepare exclusively for the authority entitled to levy taxes a list of those individuals who have applied for an exemption from church tax or a reduction of the ordinary tax.

3. The municipalities notify the parishes of the arrival and departure of all individuals who have declared their religious affiliation and have expressly permitted the disclosure of this notification to the relevant parish.

4. The directories of members of the recognized churches and of individuals enjoying an ordinary reduction are created and processed in such a manner that any misuse is excluded. Furthermore, the provisions of the cantonal legislation on data protection remain reserved.

1. Contributions may be granted by the canton to publicly recognized churches for costs arising from the fulfillment of central ecclesiastical tasks that are also in the public interest. This assistance shall be determined by the Council of State within the scope of its financial powers.

2. In determining the contributions, particular consideration shall be given to the number of members and the financial situation of the publicly recognized churches, their internal balance, as well as the specific tasks assigned to them.

1. The provisions of the Subsidies Act of November 13, 1995, are directly and fully applicable to all subsidies provided for in this decree. The provisions of this decree remain applicable only insofar as they do not conflict with the provisions of the Subsidies Act.

1. A publicly recognized church seeking a cantonal contribution must submit a written application with reasons to the Council of State. The cantonal authority may request additional documentation.

1. The Grand Council appoints a cantonal parity commission, consisting of seven members, three of whom are representatives of the publicly recognized churches and three who are representatives of the municipal communities. It also appoints their President.

2. The commission decides

a) on disputes according to Articles 7, 10, and 12 of this law;

b) on disputes arising from the agreements between the municipalities and the parishes pursuant to Article 5, paragraph 2 of this law;

c) on disputes arising from existing agreements pursuant to Article 19 of this law, provided these agreements do not specify otherwise.

3. The organization and working procedures of the commission are determined by the regulations of the State Council.

4. The member entrusted with the instruction of the matter attempts to reconcile the parties. If no agreement is reached, the commission decides in the last instance. Furthermore, the provisions of the law on administrative procedures and administrative justice are applicable.

1. The rights that parishes can assert against local or municipal communities based on special legal titles are reserved.

1. The State Council shall issue, by way of regulations, the provisions necessary for the implementation of this law.

1. Upon the entry into force of this law, all provisions contrary to it are hereby repealed, namely

a) Article 240 of the Tax Law of March 10, 1976;

b) the Regulation of April 15, 1970, supplementing the Implementing Regulation of October 14, 1960, to the Finance Law of February 6, 1960, (Remuneration of parish clergy);

c) the Decision of November 18, 1970, which establishes the enforcement provisions of the Regulation of April 15, 1970, concerning the remuneration of parish clergy.

1. The Law on the Protection of Personal Data of June 28, 1984, is amended.

1. This law shall be enacted by the State Council following its approval by the people.