The article deals with cults and new religious movements in relation to the state in a religiously neutral state and a state with an official religion. The article presents the position of religiosity in Austria, the legal frame for the registration of new religious movements as well as the specifics of the position of new religious movements as the example of the situation in a religiously neutral state. The next part analyses the situation in relation to the religious movements in Denmark, which is a state with an official religion and describes the position of the state church, the formation and dissolution of religious movements and legislative changes in the past decades in Denmark. The article explores the phenonemons in the relation of the state and religious movements according to the scope of secularisation in the state via comparative method. The contribution of the article is in the enrichment of the problematics of the position of new religious movements from the dual secular state – religious state point of view in the context of the religious freedom and the dynamic relations concerned.