Overview:

• The Evangelical Lutheran Church is the state religion; due to this, partial recognition is in effect.

• Icelandic terminology focuses on the phrase “life stance” in order to be inclusive of different types of belief systems, either of a religious, spiritual or philosophical nature which demonstrates dynamic character.

• Informational requirements are appropriate and their sophistication is dynamic.

• Mandatory annual reporting to the government is not ideal.

Positive elements:

• Academic oversight of registration applications demonstrates dynamic character as long as academics remain impartial and there is no government influence.

• Freedom of religion or belief is widely upheld by the government.

• State provision of funds to help support religious organisations is positive although this activity should ideally be conducted by an independent agency and there should be alternative opportunities for funding for smaller groups in order to ensure equality within the system.

Recommendations:

• Establish a recognition agency that is independent of the government in its actions and activities; this would secure Iceland's classification as dynamic.

• Establish provisions for existential recognition.

• State religion can remain although no special privileges should be provided to the ELC if these same benefits are not also extended to all other groups.