Neither recognition nor registration is required to carry out religious activity in Sweden. However, religious groups that want to receive government tax exemption and subsidies to support their community-betterment activities must apply to register as a religious organization. In addition, Sweden does recognize religions through registration of ministers to engage in legally binding religious weddings. To perform a religious wedding in Sweden, the minister of a recognized religion must be registered as a religious-marriage celebrant.
Scientology has been recognized as a religion and as a tax-exempt religious organization in Sweden. In addition, Scientology ministers have been authorized to celebrate legally binding religious weddings in Sweden.
On 23 November 1999, tax authorities in Stockholm granted the Church of Scientology status as a religious organization exempt from tax, after determining that the Church pursues a religious purpose as required under the law.
On 13 March 2000, the National Judicial Board for Public Lands and Funds (National Administration of Religions) registered the Church of Scientology Sweden as a religious community and two months later granted Scientology ministers the right to perform marriages with legal validity, thereby recognizing Scientology as a religion for all of Sweden. In a four-page statement issued at the time of registration, the National Judicial Board outlined the religious character, permanence and organization of the Church of Scientology and concluded that Scientology fully meets the criteria for recognition as a religion.