First of all, many parishes are plenty busy - especially in the South. A pastor has only so many hours in the day.
And again, when people want to use a church for a wedding or a funeral, it costs money. In the USA, people write a donation check to cover the costs - but many Germans feel entitled.
I don’t know how a Priest can determine with certainty whether a baptized Catholic is in danger of dying from illness, or whether he should even be trying to do so, over taxes.
I repeat: is he in a hospital? 99% of in extremis cases are lying in a hospital bed, the other 1% are bleeding out at accident scenes.
No one is pulling a card in those situations.
The Catholic church IS withholding confession according to the reports, it is their intent to withhold confession.
In the highly unlikely scenario that someone walks in and says: "Hey, Father. My name is Josef _______ and I have zero intention of supporting the Church in any way, but I'm kind of in the mood for confession" - this might occasion enforcement, but that scenario accounts for about 0.0% of confessions I've ever heard of.
The Catholic church says it is about the tax, not that they are too busy to give communion, or hear confession.
I repeat, the Catholic church says that they are going to withhold “”anointing of the sick – unless the patient’s life is in danger””, I don’t know how a Priest can tell when someone might suddenly die from their illness, or why he would be trying to, just to deny it from non-paying Catholics.
Repeatedly denying the Catholic church’s officially announced policy, is not convincing, the defense that non of this is happening anyway, is to deny the church’s adopting of the policy, and their intent.
The Catholic church is doing what it can to deny confession to the non-tax payer Catholics, it is their policy, and their intent, they must have some method of enforcing this decision and newly adopted policy.