Citizen Tax
The citizen tax was levied by the municipalities and cities in the German Reich, amounted to one percent of wages, was withheld by the employer and recorded on the wage tax card . Accommodation, meals, grants, discounts, even afternoon coffee were included in the “ Reichspfennig ” as part of the wages . Instead of income, wealth could also be taxed.
In order to achieve complete control, the various data stores were networked. The community employees were allowed to inspect the files of the state tax offices and even the local health insurance funds for auditing purposes: "For reasons of the most complete recording of the employee citizenship tax, the communities are urgently recommended to make use of this authorization to participate in the external audits."
In return, the registration authorities gave the tax offices an insight into their civil status and registration registers. "The basis for the external audits would have to be an employer file, which would have to be issued on the basis of the entries in the civil status lists."
The discrimination has already been laid down in the legal text. “The taxpayer is entitled to a child discount if at least two underage children were part of his household on the reference date. Child discounts are not granted for children who are Jews. "
The unmarried, barracked members of the Wehrmacht, the protection police, the Reich Labor Service and the Waffen SS were excluded from the extensive spying. They were not checked individually, but registered as a group.
The wording of the Citizens' Tax Act was published in Reichsgesetzblatt I, Berlin, November 20, 1937, p. 1261 ff.
literature
- Bruno Gruber: “Assessment and collection of the citizen tax. A systematic representation of the civil tax law with 1000 sample examples processed for daily business use and the practical execution of the assessment business. Munich 1941
Individual evidence
- ↑ a b Bruno Gruber: “Assessment and collection of the citizen tax. A systematic representation of the civil tax law with 1000 sample examples processed for daily business use and the practical execution of the assessment business. Munich 1941
- ↑ Legal Gazette, year 1937, part 1, p. 1262 ff. As a digitized version from the Austrian National Library, accessed on September 25, 2015