Wohnsitzfinanzämter

The Wohnsitzfinanzämter (local tax offices of residence) were an important instrument used to monitor Berlin’s Jewish population and plunder them through tax laws. Based on the Verordnung über die Anmeldung des Vermögens von Juden (Decree on the Registration of Jewish Property) dated 26 April 1938, the offices were informed in detail about the financial circumstances of those being persecuted. They were also responsible for collecting compulsory levies such as the Reichsfluchtsteuer and the Judenvermögensabgabe.

Many Jews had to sell parts of their property even before deportation or emigration in order to pay these levies. Until 1939, the tax offices also issued Unbedenklichkeitsbescheinigungen, which had to be presented in order to obtain permission to emigrate.

The Finanzamt Moabit-West and the Vermögensverwertungsstelle repeatedly used the information collected by the tax offices on the property of the persecuted to track down assets.

Typewritten document: letterhead printed in Gothic script, addressed to the Vermögensverwertungsstelle; blue postmark on the right.

Letter from the Charlottenburg-West Tax Office to the Vermögensverwertungsstelle concerning the attachment of mortgages to cover the Reich Flight Tax of Hedwig Broh, who was deported to Minsk, 29 March 1943, BLHA, Rep. 36A (II) No. 5412, fol. 44