Article 14 of the Austrian Constitution guarantees freedom of conscience and creed. Article 15 provides that those religious organizations recognized by law shall have the right to public worship, to own property, to retain and maintain funds and to administer their own internal affairs. The status of religious organizations is governed by the 1874 "Law on Recognition" of churches. The government accords legal recognition only to those groups which it determines meet certain religious criteria, will operate in full compliance with the Austrian legal code and will not preach or practice ideas contrary to accepted social customs. The government officially recognizes the Catholic Church and twelve other religious organizations. These groups have the authority to participate in the state collected religious taxation program, to engage in religious education and to import religious workers without securing work or residence permits. They also receive exemption from property taxes.

For non-European Union religious workers, work and residence permits are a necessity. Therefore, some foreign Protestant churches who have failed to be recognized by the government and have thus been unable to send missionaries, teachers or pastors, have had to diminish their activity.

Religious practice is especially difficult for members of new and small religions. The government of Austria has adopted the position that it must protect its citizens from dangerous religious cults and sects. The 1997 US State Department Report on Religious Freedom warns that this initiative could lead to discrimination against certain religious groups. This is an understatement. New and small religions in Austria are denied legal recognition and are monitored and harassed by the government.

In the case of the Unification Church, the Austrian government has declared the church to be a "dangerous sect." The church has been denied the right to incorporate and is unable to own property or open a bank account. Police make intrusive visits to members' residences to investigate possible "criminal activities." Children of Unification Church members who attend public schools are forced to listen to teachers denouncing their church as a "dangerous cult."

2003 US State Department International Religious Freedom Report on Austria

Oslo Coalition on Freedom of Religion or Belief Report on Austria

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