Lutheran viewpoints concerning homosexuality are diverse because Lutherans are not centrally organized worldwide.
The Evangelical Lutheran Church in America, the largest Lutheran church body in the U.S., with a little less than two thirds of American Lutherans currently objects to the acceptance of homosexual behavior. See Page 13 "Visions and Expectations" ELCA. Furthermore after extensive study and discussion in April of 2008 the "Draft Social Statement on Human Sexuality" failed to reverse this position [1]. Therefore leaving the official position of the ELCA to be that Homosexuality is not accepted.
Likewise, the Lutheran Church - Missouri Synod strongly objects to the acceptance of homosexual behavior.
In Europe, Lutheran churches accept homosexual behavior. In many European Lutheran churches homosexual people can work as Lutheran pastors. In the year 2000, the Evangelical Church in Germany (EKD) passed the resolution Verantwortung und Verlässlichkeit stärken, in which homosexual partnerships are supported.