Law on the exemption of the Reich President von Hindenburg from Reich and state taxes for the Neudeck manor

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The law on the exemption of the Reich President von Hindenburg from Reich and state taxes for the Neudeck manor was passed in July 1933, approx. half a year after the so-called seizure of power , decided by the Reich government. It regulated the exemption of the estate from taxes of the Reich and the State of Prussia with effect from July 1, 1933. The exemption was valid for the period in which the manor was owned by the Reich President or one of his descendants in the male line.

The bill introduced by the Reich Finance Minister was passed by the Reich Government on July 14, 1933. At the request of Hindenburg's State Secretary Otto Meissner , however, the announcement was postponed. It did not take place until August 27, 1933, the day on which Hindenburg received the endowment certificate for the domain of Langenau and the forest of Prussia from the State of Prussia .

The legal basis for the legislative resolution by the Reich government was the Enabling Act of March 24, 1933 . In contrast to the laws of the Reichstag, such laws did not require the participation of the Reich President. Constitutional lawyer Fritz Poetzsch-Heffter commented on the law:

"According to the new meaning of the law in the Führer state, the admissibility of individual laws , that is, of government acts of a non-normative nature in the form of the law, could not be doubtful [...]"

Sources and literature

  • Cabinet meeting on July 14, 1933, 11.35 a.m., in: Repgen, Konrad / Booms, Hans (Ed.): The Hitler Government. Part I 1933/34. Vol. 1 (January 30 to August 31, 1933, documents No. 1 to 206) (= files of the Reich Chancellery. Hitler government 1933–1933), edit. v. Karl-Heinz Minuth , Boppard 1983, No. 193, pp. 659-687 (here: pp. 665 f.).

Individual evidence

  1. ↑ v. August 27, 1933 (RGBl. I p. 595) Text .
  2. ^ Karl-Heinz Minuth (arr.), Files of the Reich Chancellery. The Hitler government. Part I 1933/34. Vol. 1 pp. 659-687 (here: p. 666 fn. 24).
  3. ↑ Fitz Poetzsch-Heffter, among others: Vom Deutschen Staatsleben (from January 30 to December 31, 1933). In: Yearbook of Public Law of the Present 22 (1935), pp. 1–272 (p. 72).