In February, the cantonal government of Lucerne rejected a proposal by the FDP Lucerne calling for the abolition of compulsory church tax for companies in Lucerne. If the FDP had its way, church tax would become voluntary for legal entities - as it is for natural persons.

FDP cantonal councillor Heidi Scherer bases the demand on the principle of equal treatment. Currently, mandatory church tax for companies would discriminate against them compared to natural persons. In addition, the church would use the income from church tax for political activities that are often not in the interests of companies.

And finally, the obligation to pay church tax no longer reflects today's Swiss society, in which over a third of the population is non-denominational and only just over half are members of a national church. 

The Government Council counters that the principle of equal treatment is not affected, as there are too great differences between natural persons and legal entities for their legal situation to be compared. This view corresponds to the jurisdiction of the Federal Supreme Court.

The Coucil argues further that the voluntary nature of the church tax is equal to its abolition. This would not be desirable, as the income from church tax is to be used for social and cultural activities in accordance with the cantonal constitution. The church cannot therefore arbitrarily decide what the tax money is used for. For example, the church makes a considerable contribution to supporting young people and promoting integration. If these activities were to be abolished, the costs would have to be covered from the remaining tax revenue.

The postulate is one of a series of similar demands that have failed to date: the Lucerne Cantonal Council rejected the abolition of church taxes in 2014 and 2023. Now that the Government Council has recommended the postulate be rejected, the Cantonal Council will once again decide on the matter.