English Translation

Order of the chief d. SeichPol. u. d. SD. No. 22/43 145 Tax reliefs for the rich German officials seconded to the occupied East §3 territories, to be released from the military surcharge to the assigned and laborer. Income tax 120 RdErl. of the RSHA. of 19. 4. 1943 (1) German people who are their ex- 1I C 1 No. 413/42-256 — finally residence or in the absence of such their habitual residence according to the (1 I give afterward the decree on 22. 6. 1941 in the Occupied Eastern Territories have or have justified the taxation of the German people, are exempt with all income from and the German enterprise in the occupied East war surcharge to income tax. 2 German people, who have only one beant: resident in the German Reich (with the exception of the On the basis of the 8 8th of the decree of the Führer on Protectorates Bohemia and Moravia) or a residence in the occupied eastern territories of the seat both in the Deutsche Reich (except the 17th of July 1942). In 1941, in agreement with the Protectorate of Bohemia and Moravia, I order as well as in the Reichsminister der Finanzen: occupied eastern territories have, with the following income, not subject to the war surcharge for income tax: Decisiveness of German income tax law 1. Income from agriculture and forestry, if and personal liability tax law the enterprise lies in the Occupied Eastern Areas; §1 2. Income from commercial enterprise, if the income is on a permanent establishment in the occupied (1) German people, which is attributable to the Eastern Territories; 22. 6. 1941 their residence or in the absence of 3. Income from self-employed work, to the extent that those of such a habitual residence in the activity in the sense of § 18 of the income-occupied eastern territories have established or the green tax law in the Occupied Eastern territories, are exercised in accordance with the regulations of the German domestically; income tax law is taxed. 4. Income from non-self-employment, insofar as (2) German companies in the occupied East of the employees have a permanent workplace, the regulations of the German in the Occupied East regions are based; corporation tax law is taxed. 5. Income from rental and leasing, if the immovable property or the (3 German enterprises in the occupied East substantive terms in the Occupied East regions (see 2 above) are those corporations. The provisions of Sections 8 1 and 4 of this Regulation shall apply from 1 January 1942, and the provisions of the second paragraph shall apply. It must be a place of business which does not comply with §8 2 and §3 of this Regulation as from 1 October 1942. The management of the company's regulation shall not be limited to the end of the calendar year, in the occupied eastern territories in which the war ends; (2 The provisions of this regulation shall apply to 3. the enterprise must be predominantly owned by the occupied eastern territories, which are subordinated to the civil administration of the German people. by the Reichsminister for the occupied Eastern territories. Section II (3) The Reich Minister for the Occupied East Tax Facilitation Areas shall make the necessary orders for the completion and implementation of this Regulation in §2 agreement with the Reich Minister of Finance East Use Allowance by administrative means. It may, in particular, order (1 German national, which applies its provisions of this Regulation also to other final residence or, in the absence of a person referred to in §8, 2 and 3 and such their habitual residence, or, if undertakings are employed, to their permanent place of work, Berlin, 17 September 1942. After the 22. 6. 1941 in the Occupied Eastern Regions The Reichsminister founded or founded, 3000 RM for the Occompanied Eastern Regions can deduct from their income. Forecast is, Rosenberg. that the income does not exceed 25 000 RM. The amount of 3000 Rm increases by 300 RM to each (2) The implementing provisions of the Reich minor household belonging child. The Minister for the Occupied Eastern Territories of 12 January 1943 (2 The Minister of the Reich for the occupied East - II 6 b 2210-1508 — are published in part in RBesBl. 1943 on pages 39 to 4179. 465) the regulation also compensates for the ineligible hardships: the occupied eastern territories 1. in the application of the provision concerning the First Reichskommissariat Ostland with the general personal scope (paragraph 1 sentence 1) districts of Estonia, Latvia, Lithuania and White or ruthenia, 2. in the case of slight excess of those in the Ab- IL. Reichskommissariat Ukraine with the general sentence 1 sentence 2 designated income border districts of Volhynia, Shitomir, Kiev, Nikolayev, of 25 000 RM. Dniepropetrovsk and Crimea (subdivision of Tauria)