Answer: we shall never know – or, at any rate, this case does not resolve the question.
The applicants, Bluma and Alain Perelman, are French nationals who live in Frankfurt am Main. When they moved there in 2002, they registered their residence with the local authorities and both indicated “Mosaic” in the field for “religion”. A few months later they received a letter from the Frankfurt Jewish community welcoming them as new members – which they refused. The community did not accept their objection and, as a precautionary measure, they resigned their membership with effect from the end of October 2003. The Frankfurt tax office then levied church tax on their income for the period from November 2002 to October 2003 – and they brought an action for a declaration that they had not been members of the Jewish community during that period. Continue reading