Asset theft by decree

Laws and regulations played a central role in the theft of property, where they maintained the appearance of legality. Just a few weeks after coming to power, the Nazi regime had already enacted a whole set of rules that the Finanzamt Moabit-West (Moabit-West Tax Office) and the Vermögensverwertungsstelle (Asset Realisation Office) could invoke, enabling them to seize the assets of “Reichsfeinden” (enemies of the Reich). The laws and decrees were repeatedly expanded and adapted to meet requirements. Here is an overview of the most important legal texts and regulations.

Law gazette printed in Gothic script; markings in red ink.

Gesetz über die Einziehung kommunistischen Vermögens in the Reichsgesetzblatt of 26 May 1933, annotations by Fritz Moser, senior administrative officer of the Vermögensverwertungsstelle. Berlin State Archive, A Rep. 093-03 no. 54682, fol. 4

Law gazette printed in Gothic script; markings in red ink.

Expatriation Act in the Reichsgesetzblatt (Reich Law Gazette), 14 July 1933, with annotations by Fritz Moser, senior administrative officer of the Vermögensverwertungsstelle. LAB A Rep. 093-03 no. 54682, fol. 4v

This law made it possible to revoke naturalisations that had taken place between 1918 and 1933. In addition, Germans living abroad could have their German citizenship revoked “sofern sie durch ein Verhalten, das gegen Pflicht und Treue zum Reich und Volk verstößt, die deutschen Belange geschädigt haben“ (if they had damaged German interests through behaviour that violated their duty and loyalty to the Reich and the people). What this meant was determined by the National Socialist officials in charge at the time. If a person was expatriated, their assets remaining in Germany could be confiscated and subsequently declared “verfallen” (forfeited) to the Reich. Until the beginning of 1942, the Finanzamt Moabit-West was entrusted with the “Verwertung” (liquidation) of these assets.

Transcript of the expatriation application submitted by the Gestapo headquarters in Potsdam for Jakob Goldschmidt, 18 July 1939. BLHA, Rep. 36A (II) no. 12990, fol. 3v

Transcript of the expatriation application submitted by the Potsdam Gestapo headquarters for Jakob Goldschmidt, 18 July 1939. BLHA, Rep. 36A (II) no. 12990, fol. 3a

The Gesetz über die Einziehung kommunistischen Vermögens (Law on the Confiscation of Communist Assets) allowed for the confiscation of assets belonging to the Communist Party of Germany and its members. The scope of application was extended by the Gesetz über die Einziehung volks- und staatsfeindlichen Vermögens (Law on the Confiscation of Assets Hostile to the People and the State) to include all assets that were “volks- und staatsfeindlicher Bestrebungen gebraucht oder bestimmt sind“ (used or intended for purposes hostile to the people and the state). Until 1942, these assets were confiscated by the federal states with the help of the Gestapo. From April 1942 onwards, the Reich financial administration took over this task. Both laws were also applied to the theft of the last possessions of deported Jews: the state collectively declared them to be “Volks- und Staatsfeinde” (enemies of the people and the state).

Law gazette printed in Gothic script; markings in red ink.
Gesetz über die Einziehung kommunistischen Vermögens in the Reichsgesetzblatt of 26 May 1933, annotations by Fritz Moser, senior administrative officer of the Vermögensverwertungsstelle. Berlin State Archive, A Rep. 093-03 no. 54682, fol. 4
Vordruck, maschinenschriftlich ausgefüllt, Stempel der Geheimen Staatspolizei oben links und unten mittig, unten rechts von einem Gestapobeamten unterschrieben

Confiscation order Recha Storck, 1 February 1943. BLHA, Rep. 36A (II) no. 37426, fol. 10

Vordruck, maschinenschriftlich ausgefüllt, mit handschriftlichen Ergänzungen und Unterschrift in Bleistift

“Zustellungsurkunde“ for Recha Stork delivered by the chief bailiff, 7 September 1943. BLHA, Rep. 36A (II) no. 37426, fol. 10v

Typed document, list of Oberfinanzpräsidenten at the bottom.
Transcript of the decree of 4 November 1941, to a total of fourteen Oberfinanzpräsidenten (Senior Finance President). BArch R 2-ANH./7, fol. 77

The Deportationserlass des Reichsfinanzministers (deportation decree issued by the Reich Minister of Finance) on 4 November 1941, outlined the procedure for plundering deported Jews by local Oberfinanzpräsidenten (Senior Finance Presidents). The legal basis for the confiscation of property was provided by the confiscation laws of 1933. These laws also stipulated that, in accordance with bureaucratic procedure, each deportee had to be served with an order of confiscation of their property. In addition, this decree regulated how the stolen items were to be “verwertet” (utilised).

Maschinenschriftliches Dokument, Seite 4 von 5

Page 4 of the transcript of the decree of 4 November 1941, with instructions for organizing the theft of property in the Reich financial administration. BArch R 2-ANH./7, fol. 78v

Maschinenschriftliches Dokument, Seite 5 von 5

Page 5 of the transcript of the decree of 4 November 1941, containing instructions regarding art and cultural property. BArch R 2-ANH./7, fol. 79

The Elfte Verordnung zum Reichsbürgergesetz (Eleventh Decree to the Reich Citizenship Law) was intended to simplify the administrative procedure for seizing the assets of emigrants and deportees. Jews who were permanently residing abroad were stripped of their citizenship and their assets automatically forfeited to the Reich. This was intended to avoid confiscation orders for deportees and time-consuming individual expatriations. In practice, however, this regulation could not be applied to foreign nationals or to Jews who were not deported abroad but to locations under German administration, such as Theresienstadt. Here, the provisions of the Deportationserlass of November 1941 continued to apply.

Excerpt from a law gazette printed in Gothic script.
Elfte Verordnung zum Reichsbürgergesetz of 25 November 1941 in the Reichsgesetzblatt. RGBl. 1941 I, p. 722.