Non-admission to professions and racist taxes for Jews - expropriation during the Nazi era
Non-admission to professions
The first to suffer non-admission to their professions and dismissals were civil servants. According to a directive issued in June 1938 businesses were recommended to dismiss Jews, half-Jews and employees who were married to Jews.
In other areas, especially in the private sector, dismissals of Jewish employees in the first weeks following the "Anschluss" were not yet controlled from above. Employers, however, were not allowed to pay out statutory severance pay. Individually agreed severance pay was not to exceed 10,000 Reichsmark.
Racist and discriminatory taxes
One of the main forms of expropriation consisted in levying taxes and special charges based on racist criteria. The Judenvermögensabgabe, a tax on registered Jewish assets, was initially at 20 percent and was raised to 25 percent in October 1939.
The Reichsfluchtsteuer ("emigration tax") was introduced to Germany in 1931 and turned into an anti-Semitic special levy in 1933. As of April 1938 the tax became a major instrument of expropriation in Austria as well. Jews, who left the German Reich, had to pay 25 per cent taxes on their assets which they had registered in 1938. Persons who were forced into concentration camps outside the Reich's borders also had to pay Reichsfluchtsteuer.
Special taxes ("Entjudungsauflagen") had to be paid for the aryanisation of Jewish property. Other compulsory levies included passport fees, emigration charges and social equalisation fees.
Chief Executive Office - Executive Group for Legal Affairs - Group for Private and Criminal Law