Corporate bodies
Double structure
Swiss Catholics also regard themselves as being part of the “Body of Christ”. However, the Roman Catholic Church in Switzerland consists legally and organisationally of two separate corporate bodies in most cantons. As it does all over the world, the Roman Catholic Church in Switzerland has a diocesan structure with dioceses and parishes governed according to canon law. However, in many cantons there is a second, “secular” structure with democratically organised cantonal churches (the so-called “Landeskirchen”) that are recognised by the State and subject to Swiss law.
In part, these cantonal churches provide a legal basis for imposing church taxes. Anyone who makes a declaration to the authorities that he or she is a member of a cantonal church is liable for church tax.
It is obvious that there can be friction or even conflict between the hierarchy of the Church and the democratically elected members, for example if a bishop defrocks a priest but the parish assembly wishes to employ him further.
Parish assembly and parish: example Sachseln OW.