“The volume of ideas of the Scientology Organization deal with transcendental contents and the position and meaning of Man in the world. If these teachings of L. Ron Hubbard regarding the immortal soul as the carrier of a life energy (THETA) and regarding the THETAN, and regarding its relation to the material universe designated as MEST, and regarding the path of the soul through innumerable lifetimes, are believed, and if the path to higher levels of existence (CLEAR and [OPERATING] THETAN) that remind one of levels of salvation, are identified with, this then characterizes a philosophic belief or a religious denomination.”

See also: “The Scientology Religion Court Decisions in Germany”

Churches of Scientology in Germany