Pursuant to § 1 AGG the purpose of the Act is to prevent or to eliminate discrimination on grounds of religion or belief. It follows that a difference in treatment on grounds of religion or belief in many areas is generally unlawful.

However, the AGG defines some exceptions to this principle.

The § 8 AGG regulates exceptions with regards to the conditions for employment circumstances. § 9 AGG in turn designates specific rules for employment in churches and their charities. § 20 AGG  governs exceptions for differences in treatment on grounds of religion for all contractual relationships between individuals in the area of access to goods and services.

It is still an open issue whether the current wording of the exemption complies fully with the EU requirements.