English Translation

72 - 2. In the application we have stated that in particular an interest has the industry / in tax relief in the immovability of personal companies to capital companies. However, these transformations cannot be made in the present time, since the war has brought one race of other and far more urgent problems to the fore. The matter is to be resolved in the next few weeks. 3. The purpose of the teaching night is to give rise to the assignment of rights. The finance minister has prepared a draft government regulation on fee relief on assignment of places for the purposes of the Wehrnacht. Complete fee-free access is granted to legal transactions and documents which assign rights to such properties, also to documents relating to the cancellation of debts and charges liable to these properties, further documents concerning the transfer of these debts and burdens on replacement property and, if applicable, to all land transfer fees required to carry out these transactions. The transfer of replacement property to the owners of the assigned properties is subject to the immobiliar fee, provided that the value of the replacement property is equal to or lower than the replacement for the assigned property; in the other cases a reduction of the immovable property fee occurs up to 3 %. Exemption from fees and relief shall be granted by the Financial Authority of the first instance on the basis of a special case which shall be submitted within the repayment period and in cases where a payment order is issued within a period of 3 years from the date on which the fee is due. In interministerial remarkal procedures, we raised the request nightly that, in the cases in question, exemption should be granted from all public charges which may be in question at all, i.e. also from the value added tax, from the charges for administrative negotiations, etc. Furthermore, we have tried to ensure that fee reliefs are also granted in cases where the owner of the transferred properties does not receive a replacement in lien, but cash and only later cus itself acquires other properties.