---
title: "Appendix B: Data sources by country"
description: "This list provides bibliographical information for sources used to research church-tax history, rules and payment data in the 10 countries covered in this report. In some countries, the data was available on official government or church websites, in which case the relevant webpages are included below. In other countries, Pew Research Center researchers contacted the [&hellip;]"
date: "2019-04-30"
authors:
  - name: "Travis Mitchell"
url: "https://www.pewresearch.org/religion/2019/04/30/appendix-b-data-sources-by-country-2/"
categories:
  - "Christianity"
  - "Non-U.S. Governments"
  - "Pew-Templeton Global Religious Futures Project"
  - "Religion & Government"
  - "Religion & Government"
  - "Religion & Government"
datasets:
  - name: "Western Europe Survey Dataset"
    url: "https://www.pewresearch.org/dataset/western-europe-survey-dataset/"
---

# Appendix B: Data sources by country

This list provides bibliographical information for sources used to research church-tax history, rules and payment data in the 10 countries covered in this report. In some countries, the data was available on official government or church websites, in which case the relevant webpages are included below. In other countries, Pew Research Center researchers contacted the relevant officials at the organizations and obtained the information by email.

### International Sources

Messner, Francis, ed. 2015. “Public Funding of Religions in Europe.” Doe, Norman, ed. 2011. “Law and Religion in Europe: A Comparative Introduction.” Hope, Nicholas. 1995. “German and Scandinavian Protestantism, 1700-1918.”

### Sources by country

**Austria **Catholic Church: [Katholische Kirche in Österreich](https://kirchenfinanzierung.katholisch.at/) Protestant Church: [Evangelische Kirche in Österreich](https://www.gerecht.at/warum-diese-homepage.html)  Austrian Finance Ministry: [Bundesministerium für Finanzen](https://www.bmf.gv.at/aktuelles/Kirchenbeitrag.html) ** **U.S. State Department: [2017 International Religious Freedom Report (Austria)](https://www.state.gov/documents/organization/281124.pdf)

**Denmark **Church of Denmark: [Folkekirken](https://www.folkekirken.dk/om-folkekirken/oekonomi/kirkeskat) Ministry of Ecclesiastical Affairs: [Kirkeministeriet](http://www.km.dk/folkekirken/oekonomi/kirkeskat/) Ministry of Taxation: [Skatteministeriet](https://www.skm.dk/) U.S. State Department: [2017 International Religious Freedom Report (Denmark)](https://www.state.gov/documents/organization/281144.pdf)

**Finland **Finnish Tax Administration: [Verohallinto](http://vero2.stat.fi/PXWeb/pxweb/en/Vero/?rxid=10bc359f-d459-460b-8ee0-7689236a8373) Finnish Finance Ministry: [Valtiovarainministeriö](https://vm.fi/en/taxation-of-earned-income) Evangelical Lutheran Church of Finland – [Suomen Evankelis-Luterilainen Kirkko](https://evl.fi/our-work/our-finances) U.S. State Department: [2017 International Religious Freedom Report (Finland)](https://www.state.gov/documents/organization/281148.pdf)

**Germany **Evangelical Church in Germany: [Evangelische Kirche in Deutschland](https://www.ekd.de/Kirchensteuer-11475.htm) German Bishops’ Conference: [Deutsche Bischofskonferenz](https://www.dbk.de/themen/kirche-und-geld/kirchensteuer/) Federal Statistics Office: [Destasis](https://www.destatis.de/EN/Home/_node.html) U.S. State Department: [2017 International Religious Freedom Report (Germany)](https://www.state.gov/documents/organization/281154.pdf) Petersen, Jens. 2017. “Kirchensteuer Kompakt.”

**Iceland** State Accounting Office: [Fjársýsla ríkisins](https://www.fjs.is/utgefid-efni/soknargjold/) National Church of Iceland: [Þjóðkirkjan](https://www.kirkjan.is/kirkjan/fjarmal-og-sjodir/arsreikningar-form/) U.S. State Department: [2017 International Religious Freedom Report (Iceland)](https://www.state.gov/documents/organization/281160.pdf)

**Italy **Italian Bishops’ Conference: [Conferenza Episcopale Italiana](https://www.8xmille.it/rendiconto) Finance Ministry: [Dipartimento delle Finanze](http://www1.finanze.gov.it/finanze3/stat_8xMilleSerie/index.php?&req_classe=01) Presidency of the Council of Ministers: [La Presidenza del Consiglio dei Ministri](http://presidenza.governo.it/DICA/OTTO_X_MILLE_2014/cosa_ottopermille.html) U.S. State Department: [2017 International Religious Freedom Report (Italy)](https://www.state.gov/documents/organization/281164.pdf)

**Portugal **Ernst & Young Portugal: [EY](https://www.ey.com/pt/en/home) U.S. State Department: [2017 International Religious Freedom Report (Portugal)](https://www.state.gov/documents/organization/281192.pdf)

**Spain **Ministry of Finance: [Ministerio de Hacienda](http://www.hacienda.gob.es/) U.S. State Department: [2017 International Religious Freedom Report (Spain)](https://www.state.gov/documents/organization/281206.pdf)

**Sweden** Swedish Tax Agency: [Skatteverket](https://skatteverket.se/privat/skatter/arbeteochinkomst/skattetabeller/kyrkoavgift) Church of Sweden: [Svenska kyrkan](https://www.svenskakyrkan.se/economyandfinance) U.S. State Department:[ 2017 International Religious Freedom Report (Sweden)](https://www.state.gov/documents/organization/281208.pdf)

**Switzerland **Roman Catholic Central Conference of Switzerland: [Römisch-Katholische Zentralkonferenz der Schweiz](https://www.rkz.ch/nc/kirche-und-geld/zum-thema/) Federation of Swiss Protestant Churches: [Schweizerischer Evangelischer Kirchenbund](https://www.kirchenbund.ch/en) Federal Tax Administration: [Eidgenössische Steuerverwaltung](https://www.estv.admin.ch/dam/estv/de/dokumente/allgemein/Dokumentation/Publikationen/dossier_steuerinformationen/d/Die%20Kirchensteuern.pdf.download.pdf/d_kirchensteuern_d.pdf) U.S. State Department: [2017 International Religious Freedom Report (Switzerland)](https://www.state.gov/documents/organization/281210.pdf) Kosch, Daniel. 2013. “[Die öffentliche Finanzierung der katholischen Kirche in der Schweiz](https://www.rkz.ch/fileadmin/user_upload/Dokumente/4._Kirche_und_Geld/4.3_Referate_Artikel/4.3.20120914_Kirchenfinanzierung_CH_d.pdf).”