he Superior Court of Hamburg in Germany, on 17 February 1988, found that:
It is not clear what characteristics need to be specifically present for a group to be recognized as a religion in the sense of the referenced law. However, the possible criteria required for a Church are doubtlessly fulfilled in the present case. We are dealing with an association that is not only united for ideological purposes but also pursues a transcendental purpose. This is not only evident from their statutes but also from the Canon which were both submitted as part of the registration application.
The association describes itself as a Church. Article 5 of their Canon explicitly talks about God and religion... In the course of the application for registration a number of expertises were presented, both by theologians as well as juridical experts, which all conclude that the association does have the characteristics of a Church.
n 27 February 1984 the United States District Court, Central District of California, in Peterson v. Church of Scientology of California, ruled:
This court finds that the Church of Scientology is a religion within the meaning of the First Amendment. The beliefs and ideas of Scientology address ultimate concerns – the nature of the person and the individual’s relationship to the universe. The theories of Scientology involve a comprehensive belief system. Additional indicia of the religious status of Scientology include the following: a) Scientology has ordained ministers and ceremonial functions; b) it is incorporated as a tax-exempt religious organization; and c) it characterizes itself as a church.