Art and cultural assets that the experts classified as particularly valuable or (for various reasons) unsaleable were removed from the remaining possessions and “verwertet” (meaning in this case: utilised) in a special way.

In addition to “Hochwertigem Kulturgut oder wertvollen Kunstschätzen” (high-quality cultural assets or valuable art treasures) and extensive libraries, this also included works of art classified as “entartet” (degenerate) and “jüdisches Kulturgut” (Jewish cultural assets(Jewish cultural assets) Term defined by the National Socialists for cultural assets such as works of art or books that were produced and used by people who were persecuted as Jews. More). Service regulations issued by the Reichsfinanzministeriums (Reich Ministry of Finance) and the Oberfinanzpräsident(Senior Finance President) Until 1937, Landesfinanzämter (regional finance offices). OFPs were the highest regional authorities responsible for the Reich’s financial administration. From the end of 1941, they were tasked with planning and carrying out the theft of property from deported Jews. More Berlin-Brandenburg (Senior Finance President(Senior Finance President) Until 1937, Landesfinanzämter (regional finance offices). OFPs were the highest regional authorities responsible for the Reich’s financial administration. From the end of 1941, they were tasked with planning and carrying out the theft of property from deported Jews. More) governed the further handling of these art and cultural assets.