Section II. Status of Religious Freedom
Legal/Policy Framework
The Constitution provides for freedom of religion, and the Government generally respects this right in practice. The Government at all levels strives to protect this right in full and does not tolerate its abuse, either by governmental or private actors.
There is an official state religion. The Constitution stipulates that the Evangelical Lutheran Church is the national church, the reigning monarch shall be a member of it, and the state shall support it. The Evangelical Lutheran Church is the only religious organization that can receive state subsidies or funds directly through the tax system. Approximately 12 percent of the Church's revenue comes from state subsidy; most of the rest comes from the church tax that is paid only by members. No individual may be compelled to pay church tax or provide direct financial support to the national church or any other religious organization. Members of other faiths, notably Catholics, have argued that the system is unfair, and that the Government does not provide religious equality, despite providing religious freedom. Allowing other religious organizations to be given the same status and privileges as the Evangelical Lutheran Church would require changes to the Constitution.
According to a poll conducted in the fall of 2003, 63 percent of citizens feel that the Evangelical Lutheran Church should have a special place in the Constitution, down from 68 percent in 1999.
Eleven Christian holidays are considered national holidays: Holy Thursday, Good Friday, Easter, Easter Monday, Common Prayer Day, Ascension, Pentecost, Whit Monday, Christmas Eve, Christmas Day, Christmas Day 2. The holidays do not have a negative impact on any religious groups.
Aside from the Evangelical Lutheran Church,
the Government gives official status to religions in two ways: it "recognizes" religions by royal decree, and it "approves" religions under the 1969 Marriage Act. As of March, 12 religious organizations were recognized by royal decree, including: The Roman Catholic, Methodist, Baptist, and Russian Orthodox churches as well as Judaism, and 92 were approved, including several Islamic groups, members of Jehovah's Witnesses, Mormons, Seventh-day Adventists, Sikhs, Buddhists, Christian Orthodox, Hindu, Baha'i, and Hara Krishna.
By "approving" religions under the 1969 Marriage Act, the Government allows individually named priests to conduct officially recognized marriage ceremonies and thereby legally "approves" the religion.
Both recognized and approved religions enjoy certain tax exemptions. Other religious communities are entitled to practice their faith without any sort of licensing, but their marriage ceremonies are not recognized by the state and they are not granted tax-exempt status.
Guidelines, published in 1999, for approval of religious organizations established the following for religious organizations: a written text of the religion's central traditions, descriptions of its most important rituals, an organizational structure accessible for public control and approval, and constitutionally elected representatives who may be held responsible by the authorities. Additionally, the organization must "not teach or perform actions inconsistent with public morality or order." Scientologists did not seek official approval as a religious organization during the period covered by this report. Their first application for approval was made in the early 1970s and rejected; the second and third applications were made in 1976 and 1982 and both were denied. In mid-1997, the Scientologists filed a fourth application, which was suspended at their request in 2000. In suspending their application, the Scientologists asked the Ministry of Ecclesiastical Affairs to clarify the approval procedure; however, the Ministry told the Scientologists they must first submit an application before the Ministry can provide any feedback. Despite the Scientologist's unofficial status, the church maintains its European headquarters in Copenhagen.
http://www.state.gov/g/drl/rls/irf/2004/35451.htm