English Translation

319 -5 to be abolished before, if there is no unfavourable discrimination in relation to the old. /Fee equivalent,minimum tax,,taxation of losses by,that in the protectorate no loss carry-over is permitted as in the old realm/. The yield of the two taxes would be to be calculated at the highest with l5o million K, thus is also little productive. The costs of the survey are particularly high here, because the law itself is very laboriously calculated on the basis of the complicated valuation rules.The evaluation is based in the Old Reich on the valuation law. The valuation law is based on the bourgeois law which is structurally different in the old Reich from the civil law in force in the Protectorate. First, German civil law would have to be passed so that one could go beyond the scope of the valuation law. The yield of savings deposits is exempt from income tax in the Protectorate and would also be exempt from the tax on savings, because the interest on savings deposits in general is exempted from the obligation to commit. Because these paths proved to be indefensible, cover was sought in other ways, e.g. by increasing the protectorate/state/supplementary to the boson- their income.